ONEBIM: 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.
ONEBIM
Largest movements
- Cash +€228,676
up €228,676 (+74.8%), from €305,900 to €534,576
mainly Net result for the year (+€167,448) and Current investments (+€160,000)
- Current investments -€160,000
down €160,000 (-100.0%), from €160,000 to €0
- Receivables within one year +€155,693
up €155,693 (+63.9%), from €243,533 to €399,225
of which Trade receivables: +€137,306
- Deferred charges and accrued income -€30,075
down €30,075 (-77.2%), from €38,978 to €8,904
- Tangible fixed assets +€26,451
up €26,451 (+178.3%), from €14,833 to €41,285
- Profit (loss) carried forward +€87,448
up €87,448 (+24.6%), from €355,963 to €443,411
- Other debts +€80,000
new in 2025: €80,000
- Tax, wage and social debts +€47,682
up €47,682 (+71.2%), from €66,947 to €114,629
of which Remuneration and social security: +€36,844
- Staff costs +€92,044
up €92,044 (+27.4%), from €336,056 to €428,101
- Gross operating margin -€67,924
down €67,924 (-9.8%), from €691,832 to €623,908
- Taxes -€44,348
down €44,348 (-71.4%), from €62,151 to €17,802
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 | €763,245 | €983,990 | +€220,745 | +28.9% |
| Fixed assets | 21/28 | €14,833 | €41,285 | +€26,451 | +178.3% |
| Tangible fixed assets | 22/27 | €14,833 | €41,285 | +€26,451 | +178.3% |
| Furniture and vehicles | 24 | €14,833 | €41,285 | +€26,451 | +178.3% |
| Current assets | 29/58 | €748,411 | €942,705 | +€194,294 | +26.0% |
| Amounts receivable within one year | 40/41 | €243,533 | €399,225 | +€155,693 | +63.9% |
| Trade receivables | 40 | €228,046 | €365,352 | +€137,306 | +60.2% |
| Other amounts receivable | 41 | €15,486 | €33,873 | +€18,387 | +118.7% |
| Current investments | 50/53 | €160,000 | €0 | -€160,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €305,900 | €534,576 | +€228,676 | +74.8% |
| Deferred charges and accrued income | 490/1 | €38,978 | €8,904 | -€30,075 | -77.2% |
| Total equity and liabilities | 10/49 | €763,245 | €983,990 | +€220,745 | +28.9% |
| Equity | 10/15 | €478,257 | €565,705 | +€87,448 | +18.3% |
| Contributions | 10/11 | €111,176 | €111,176 | = | 0.0% |
| Capital | 10 | €111,176 | €111,176 | = | 0.0% |
| Issued capital | 100 | €111,176 | €111,176 | = | 0.0% |
| Reserves | 13 | €11,118 | €11,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,118 | €11,118 | = | 0.0% |
| Legal reserve | 130 | €11,118 | €11,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €355,963 | €443,411 | +€87,448 | +24.6% |
| Amounts payable | 17/49 | €284,988 | €418,285 | +€133,297 | +46.8% |
| Amounts payable within one year | 42/48 | €284,900 | €418,196 | +€133,296 | +46.8% |
| Financial debts | 43 | - | €584 | +€584 | |
| Credit institutions | 430/8 | - | €584 | +€584 | |
| Trade debts | 44 | €217,953 | €222,982 | +€5,029 | +2.3% |
| Suppliers | 440/4 | €217,953 | €222,982 | +€5,029 | +2.3% |
| Taxes, remuneration and social security | 45 | €66,947 | €114,629 | +€47,682 | +71.2% |
| Taxes | 450/3 | €32,151 | €42,989 | +€10,838 | +33.7% |
| Remuneration and social security | 454/9 | €34,797 | €71,641 | +€36,844 | +105.9% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Remuneration, social security and pensions | 62 | €336,056 | €428,101 | +€92,044 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €5,350 | +€4,773 | +827.6% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €691,832 | €623,908 | -€67,924 | -9.8% |
| Operating profit (loss) | 9901 | €354,685 | €189,929 | -€164,756 | -46.5% |
| Financial income | 75/76B | - | €2,613 | +€2,613 | |
| Recurring financial income | 75 | - | €2,613 | +€2,613 | |
| Financial charges | 65/66B | €5,797 | €7,293 | +€1,495 | +25.8% |
| Recurring financial charges | 65 | €5,797 | €7,293 | +€1,495 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €348,888 | €185,250 | -€163,638 | -46.9% |
| Income taxes | 67/77 | €62,151 | €17,802 | -€44,348 | -71.4% |
| Profit (loss) for the period | 9904 | €286,737 | €167,448 | -€119,289 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €286,737 | €167,448 | -€119,289 | -41.6% |
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 8 October 2026 via checked.be.