ONE-IT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ONE-IT
Largest movements
- Cash -€35,489
down €35,489 (-32.0%), from €110,949 to €75,460
mainly Trade debts (-€74,438) and Tax, wage and social debts (-€23,154)
- Receivables within one year -€7,739
down €7,739 (-4.7%), from €163,278 to €155,539
of which Trade receivables: -€16,337
- Deferred charges and accrued income -€5,817
down €5,817 (-40.4%), from €14,405 to €8,589
- Stocks and contracts +€4,788
up €4,788 (+20.2%), from €23,692 to €28,480
- Trade debts -€74,438
down €74,438 (-45.3%), from €164,296 to €89,858
- Profit (loss) carried forward +€54,885
up €54,885 (+36.9%), from -€148,704 to -€93,820
- Tax, wage and social debts -€23,154
down €23,154 (-18.7%), from €124,065 to €100,911
of which Taxes: -€16,484
- Gross operating margin +€98,959
up €98,959 (+24.1%), from €410,278 to €509,237
- Other operating charges -€60,349
down €60,349 (-93.5%), from €64,531 to €4,181
- Staff costs -€38,139
down €38,139 (-7.9%), from €482,784 to €444,644
- Financial charges -€6,810
down €6,810 (-52.9%), from €12,862 to €6,052
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,997 | €274,235 | -€40,762 | -12.9% |
| Fixed assets | 21/28 | €2,672 | €6,167 | +€3,495 | +131% |
| Tangible fixed assets | 22/27 | €199 | €2,194 | +€1,995 | +1,002% |
| Plant, machinery and equipment | 23 | €199 | €2,194 | +€1,995 | +1,002% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,473 | €3,973 | +€1,500 | +60.7% |
| Current assets | 29/58 | €312,325 | €268,068 | -€44,257 | -14.2% |
| Stocks and contracts in progress | 3 | €23,692 | €28,480 | +€4,788 | +20.2% |
| Stocks | 30/36 | €23,692 | €28,480 | +€4,788 | +20.2% |
| Amounts receivable within one year | 40/41 | €163,278 | €155,539 | -€7,739 | -4.7% |
| Trade receivables | 40 | €162,626 | €146,289 | -€16,337 | -10.0% |
| Other amounts receivable | 41 | €652 | €9,250 | +€8,598 | +1,318% |
| Cash at bank and in hand | 54/58 | €110,949 | €75,460 | -€35,489 | -32.0% |
| Deferred charges and accrued income | 490/1 | €14,405 | €8,589 | -€5,817 | -40.4% |
| Total equity and liabilities | 10/49 | €314,997 | €274,235 | -€40,762 | -12.9% |
| Equity | 10/15 | €26,636 | €81,521 | +€54,885 | +206% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €169,040 | €169,040 | = | 0.0% |
| Tax-exempt reserves | 132 | €103,370 | €103,370 | = | 0.0% |
| Distributable reserves | 133 | €65,670 | €65,670 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,704 | -€93,820 | +€54,885 | +36.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €288,361 | €192,714 | -€95,647 | -33.2% |
| Amounts payable within one year | 42/48 | €288,361 | €192,714 | -€95,647 | -33.2% |
| Trade debts | 44 | €164,296 | €89,858 | -€74,438 | -45.3% |
| Suppliers | 440/4 | €164,296 | €89,858 | -€74,438 | -45.3% |
| Taxes, remuneration and social security | 45 | €124,065 | €100,911 | -€23,154 | -18.7% |
| Taxes | 450/3 | €69,746 | €53,262 | -€16,484 | -23.6% |
| Remuneration and social security | 454/9 | €54,319 | €47,649 | -€6,670 | -12.3% |
| Other amounts payable | 47/48 | - | €1,945 | +€1,945 | |
| Remuneration, social security and pensions | 62 | €482,784 | €444,644 | -€38,139 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68 | €618 | +€550 | +804% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,096 | €217 | -€880 | -80.3% |
| Other operating charges | 640/8 | €64,531 | €4,181 | -€60,349 | -93.5% |
| Gross operating margin | 9900 | €410,278 | €509,237 | +€98,959 | +24.1% |
| Operating profit (loss) | 9901 | -€138,201 | €59,577 | +€197,778 | |
| Financial income | 75/76B | €120 | €2,001 | +€1,881 | +1,573% |
| Recurring financial income | 75 | €120 | €2,001 | +€1,881 | +1,573% |
| Financial charges | 65/66B | €12,862 | €6,052 | -€6,810 | -52.9% |
| Recurring financial charges | 65 | €12,862 | €6,052 | -€6,810 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€150,944 | €55,525 | +€206,469 | |
| Transfer from deferred taxes | 780 | €30,090 | €0 | -€30,090 | -100% |
| Income taxes | 67/77 | €810 | €640 | -€170 | -20.9% |
| Profit (loss) for the period | 9904 | -€121,664 | €54,885 | +€176,548 | |
| Transfer from tax-exempt reserves | 789 | €90,270 | €0 | -€90,270 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,394 | €54,885 | +€86,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.