ONE-NET: what changed
Two fiscal 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-NET
Largest movements
- Cash +€360,051
up €360,051 (+72.9%), from €494,062 to €854,113
mainly Net result for the year (+€204,232) and Deferred charges and accrued income (+€115,995)
- Deferred charges and accrued income -€115,995
down €115,995 (-21.8%), from €532,533 to €416,538
- Receivables after one year -€82,185
down €82,185 (-89.6%), from €91,727 to €9,542
- Tangible fixed assets -€32,056
down €32,056 (-43.3%), from €73,966 to €41,910
- Reserves +€204,232
up €204,232 (+46.2%), from €441,717 to €645,949
of which Distributable reserves: +€204,232
- Other debts -€41,606
down €41,606 (-94.3%), from €44,120 to €2,514
- Trade debts -€20,704
down €20,704 (-52.4%), from €39,484 to €18,781
- Short-term financial debts -€20,295
down €20,295 (-20.0%), from €101,529 to €81,234
- Staff costs +€178,684
up €178,684 (+3.0%), from €6.0m to €6.2m
- Gross operating margin +€164,558
up €164,558 (+2.6%), from €6.4m to €6.5m
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,899,236 | €2,014,132 | +€114,896 | +6.0% |
| Fixed assets | 21/28 | €76,976 | €44,920 | -€32,056 | -41.6% |
| Tangible fixed assets | 22/27 | €73,966 | €41,910 | -€32,056 | -43.3% |
| Land and buildings | 22 | €19,036 | €5,716 | -€13,320 | -70.0% |
| Plant, machinery and equipment | 23 | €44,098 | €30,441 | -€13,657 | -31.0% |
| Furniture and vehicles | 24 | €10,832 | €5,754 | -€5,079 | -46.9% |
| Financial fixed assets | 28 | €3,010 | €3,010 | = | 0.0% |
| Current assets | 29/58 | €1,822,260 | €1,969,212 | +€146,952 | +8.1% |
| Amounts receivable after more than one year | 29 | €91,727 | €9,542 | -€82,185 | -89.6% |
| Other amounts receivable | 291 | €91,727 | €9,542 | -€82,185 | -89.6% |
| Amounts receivable within one year | 40/41 | €640,595 | €625,677 | -€14,918 | -2.3% |
| Trade receivables | 40 | €3,974 | - | -€3,974 | |
| Other amounts receivable | 41 | €636,621 | €625,677 | -€10,944 | -1.7% |
| Current investments | 50/53 | €63,342 | €63,342 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €494,062 | €854,113 | +€360,051 | +72.9% |
| Deferred charges and accrued income | 490/1 | €532,533 | €416,538 | -€115,995 | -21.8% |
| Total equity and liabilities | 10/49 | €1,899,236 | €2,014,132 | +€114,896 | +6.0% |
| Equity | 10/15 | €601,451 | €805,683 | +€204,232 | +34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €441,717 | €645,949 | +€204,232 | +46.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €439,857 | €644,089 | +€204,232 | +46.4% |
| Profit (loss) carried forward | 14 | €141,135 | €141,135 | = | 0.0% |
| Amounts payable | 17/49 | €1,297,784 | €1,208,448 | -€89,336 | -6.9% |
| Amounts payable after more than one year | 17 | €33,936 | €15,842 | -€18,094 | -53.3% |
| Financial debts | 170/4 | €33,936 | €15,842 | -€18,094 | -53.3% |
| Amounts payable within one year | 42/48 | €1,263,849 | €1,188,808 | -€75,041 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €17,145 | €18,094 | +€949 | +5.5% |
| Financial debts | 43 | €101,529 | €81,234 | -€20,295 | -20.0% |
| Credit institutions | 430/8 | €101,529 | €81,234 | -€20,295 | -20.0% |
| Trade debts | 44 | €39,484 | €18,781 | -€20,704 | -52.4% |
| Suppliers | 440/4 | €39,484 | €18,781 | -€20,704 | -52.4% |
| Taxes, remuneration and social security | 45 | €1,061,570 | €1,068,185 | +€6,615 | +0.6% |
| Taxes | 450/3 | €216,170 | €180,277 | -€35,892 | -16.6% |
| Remuneration and social security | 454/9 | €845,401 | €887,908 | +€42,507 | +5.0% |
| Other amounts payable | 47/48 | €44,120 | €2,514 | -€41,606 | -94.3% |
| Accrued charges and deferred income | 492/3 | - | €3,799 | +€3,799 | |
| Remuneration, social security and pensions | 62 | €5,978,210 | €6,156,893 | +€178,684 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,983 | €32,056 | -€4,927 | -13.3% |
| Other operating charges | 640/8 | €6,545 | €5,865 | -€679 | -10.4% |
| Gross operating margin | 9900 | €6,383,664 | €6,548,222 | +€164,558 | +2.6% |
| Operating profit (loss) | 9901 | €361,927 | €353,407 | -€8,520 | -2.4% |
| Financial income | 75/76B | €1,310 | €1,376 | +€66 | +5.1% |
| Recurring financial income | 75 | €1,310 | €1,376 | +€66 | +5.1% |
| Financial charges | 65/66B | €12,384 | €11,772 | -€611 | -4.9% |
| Recurring financial charges | 65 | €12,384 | €11,772 | -€611 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €350,853 | €343,011 | -€7,842 | -2.2% |
| Income taxes | 67/77 | €149,579 | €138,779 | -€10,800 | -7.2% |
| Profit (loss) for the period | 9904 | €201,274 | €204,232 | +€2,958 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €201,274 | €204,232 | +€2,958 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.