ONE & OTHER: 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 & OTHER
Largest movements
- Stocks and contracts +€34,449
up €34,449 (+15.0%), from €229,198 to €263,647
- Tangible fixed assets +€32,969
up €32,969 (+122.8%), from €26,844 to €59,813
of which Other tangible fixed assets: +€31,700
- Receivables within one year -€19,077
down €19,077 (-38.0%), from €50,251 to €31,174
of which Trade receivables: -€19,757
- Cash -€16,653
down €16,653 (-3.9%), from €424,072 to €407,419
mainly Investment in fixed assets (net) (-€39,744) and Other debts (-€38,000)
- Reserves +€54,593
up €54,593 (+8.7%), from €629,685 to €684,278
- Other debts -€38,000
down €38,000 (-78.4%), from €48,479 to €10,479
- Tax, wage and social debts +€16,861
up €16,861 (+108.2%), from €15,581 to €32,442
- Advances received -€8,178
down €8,178 (-89.1%), from €9,177 to €999
- Gross operating margin +€27,329
up €27,329 (+43.9%), from €62,319 to €89,648
- Taxes +€8,681
up €8,681 (+47.9%), from €18,140 to €26,821
- Financial income +€911
up €911 (+87.5%), from €1,041 to €1,952
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.
Cash bridge derived
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 | €736,566 | €768,258 | +€31,691 | +4.3% |
| Fixed assets | 21/28 | €32,134 | €65,103 | +€32,969 | +102.6% |
| Tangible fixed assets | 22/27 | €26,844 | €59,813 | +€32,969 | +122.8% |
| Plant, machinery and equipment | 23 | - | €1,800 | +€1,800 | |
| Furniture and vehicles | 24 | €6,296 | €5,764 | -€532 | -8.4% |
| Other tangible fixed assets | 26 | €20,548 | €52,248 | +€31,700 | +154.3% |
| Financial fixed assets | 28 | €5,290 | €5,290 | = | 0.0% |
| Current assets | 29/58 | €704,432 | €703,155 | -€1,277 | -0.2% |
| Stocks and contracts in progress | 3 | €229,198 | €263,647 | +€34,449 | +15.0% |
| Stocks | 30/36 | €229,198 | €263,647 | +€34,449 | +15.0% |
| Amounts receivable within one year | 40/41 | €50,251 | €31,174 | -€19,077 | -38.0% |
| Trade receivables | 40 | €43,606 | €23,849 | -€19,757 | -45.3% |
| Other amounts receivable | 41 | €6,645 | €7,326 | +€680 | +10.2% |
| Cash at bank and in hand | 54/58 | €424,072 | €407,419 | -€16,653 | -3.9% |
| Deferred charges and accrued income | 490/1 | €911 | €915 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €736,566 | €768,258 | +€31,691 | +4.3% |
| Equity | 10/15 | €649,798 | €704,391 | +€54,593 | +8.4% |
| Contributions | 10/11 | €20,113 | €20,113 | = | 0.0% |
| Reserves | 13 | €629,685 | €684,278 | +€54,593 | +8.7% |
| Distributable reserves | 133 | €629,685 | €684,278 | +€54,593 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €6,817 | €6,817 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,817 | €6,817 | = | 0.0% |
| Other liabilities and charges | 164/5 | €6,817 | €6,817 | = | 0.0% |
| Amounts payable | 17/49 | €79,951 | €57,049 | -€22,902 | -28.6% |
| Amounts payable within one year | 42/48 | €79,951 | €57,049 | -€22,902 | -28.6% |
| Trade debts | 44 | €6,714 | €13,130 | +€6,416 | +95.6% |
| Suppliers | 440/4 | €6,714 | €13,130 | +€6,416 | +95.6% |
| Advances received on contracts in progress | 46 | €9,177 | €999 | -€8,178 | -89.1% |
| Taxes, remuneration and social security | 45 | €15,581 | €32,442 | +€16,861 | +108.2% |
| Taxes | 450/3 | €15,581 | €32,442 | +€16,861 | +108.2% |
| Other amounts payable | 47/48 | €48,479 | €10,479 | -€38,000 | -78.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,138 | €6,775 | +€637 | +10.4% |
| Other operating charges | 640/8 | €2,481 | €2,355 | -€126 | -5.1% |
| Gross operating margin | 9900 | €62,319 | €89,648 | +€27,329 | +43.9% |
| Operating profit (loss) | 9901 | €53,700 | €80,518 | +€26,818 | +49.9% |
| Financial income | 75/76B | €1,041 | €1,952 | +€911 | +87.5% |
| Recurring financial income | 75 | €1,041 | €1,952 | +€911 | +87.5% |
| Financial charges | 65/66B | €1,019 | €1,055 | +€36 | +3.6% |
| Recurring financial charges | 65 | €1,019 | €1,055 | +€36 | +3.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €53,722 | €81,414 | +€27,693 | +51.5% |
| Income taxes | 67/77 | €18,140 | €26,821 | +€8,681 | +47.9% |
| Profit (loss) for the period | 9904 | €35,581 | €54,593 | +€19,012 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,581 | €54,593 | +€19,012 | +53.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.