One Plus One: 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 Plus One
Largest movements
- Tangible fixed assets -€56,289
down €56,289 (-77.9%), from €72,262 to €15,973
of which Furniture and vehicles: -€54,716
- Receivables within one year +€28,294
up €28,294 (+654%), from €4,326 to €32,619
of which Trade receivables: +€32,201
- Cash +€13,998
up €13,998 (+43.0%), from €32,556 to €46,554
mainly Investment in fixed assets (net) (+€50,491) and Depreciation (+€5,798)
- Deferred charges and accrued income +€1,157
up €1,157 (+1,184%), from €98 to €1,255
- Profit (loss) carried forward -€18,148
down €18,148 (-74.1%), from €24,492 to €6,343
- Tax, wage and social debts +€3,997
new in 2025: €3,997
- Trade debts +€1,544
up €1,544 (+84.0%), from €1,838 to €3,383
- Gross operating margin +€38,819
up €38,819, from -€36,801 to €2,019
- Depreciation -€14,671
down €14,671 (-71.7%), from €20,469 to €5,798
- Other operating charges +€13,138
up €13,138 (+2,552%), from €515 to €13,653
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 | €110,866 | €98,026 | -€12,840 | -11.6% |
| Fixed assets | 21/28 | €73,887 | €17,598 | -€56,289 | -76.2% |
| Tangible fixed assets | 22/27 | €72,262 | €15,973 | -€56,289 | -77.9% |
| Plant, machinery and equipment | 23 | €1,573 | - | -€1,573 | |
| Furniture and vehicles | 24 | €70,689 | €15,973 | -€54,716 | -77.4% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €36,979 | €80,428 | +€43,449 | +117% |
| Amounts receivable within one year | 40/41 | €4,326 | €32,619 | +€28,294 | +654% |
| Trade receivables | 40 | - | €32,201 | +€32,201 | |
| Other amounts receivable | 41 | €4,326 | €418 | -€3,907 | -90.3% |
| Cash at bank and in hand | 54/58 | €32,556 | €46,554 | +€13,998 | +43.0% |
| Deferred charges and accrued income | 490/1 | €98 | €1,255 | +€1,157 | +1,184% |
| Total equity and liabilities | 10/49 | €110,866 | €98,026 | -€12,840 | -11.6% |
| Equity | 10/15 | €105,814 | €87,666 | -€18,148 | -17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,123 | €75,123 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,500 | €57,500 | = | 0.0% |
| Distributable reserves | 133 | €15,763 | €15,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,492 | €6,343 | -€18,148 | -74.1% |
| Amounts payable | 17/49 | €5,052 | €10,360 | +€5,308 | +105% |
| Amounts payable within one year | 42/48 | €4,890 | €10,244 | +€5,354 | +109% |
| Trade debts | 44 | €1,838 | €3,383 | +€1,544 | +84.0% |
| Suppliers | 440/4 | €1,838 | €3,383 | +€1,544 | +84.0% |
| Taxes, remuneration and social security | 45 | - | €3,997 | +€3,997 | |
| Taxes | 450/3 | - | €3,997 | +€3,997 | |
| Other amounts payable | 47/48 | €3,052 | €2,864 | -€187 | -6.1% |
| Accrued charges and deferred income | 492/3 | €162 | €116 | -€46 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,469 | €5,798 | -€14,671 | -71.7% |
| Other operating charges | 640/8 | €515 | €13,653 | +€13,138 | +2,552% |
| Gross operating margin | 9900 | -€36,801 | €2,019 | +€38,819 | |
| Operating profit (loss) | 9901 | -€57,785 | -€17,433 | +€40,352 | +69.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +39,700% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +39,700% |
| Financial charges | 65/66B | €203 | €398 | +€195 | +95.8% |
| Recurring financial charges | 65 | €203 | €398 | +€195 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | -€57,988 | -€17,827 | +€40,161 | +69.3% |
| Income taxes | 67/77 | €476 | €321 | -€155 | -32.6% |
| Profit (loss) for the period | 9904 | -€58,465 | -€18,148 | +€40,317 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,465 | -€18,148 | +€40,317 | +69.0% |
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.