OneBitUp: 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.
OneBitUp
Largest movements
- Cash +€48,739
up €48,739 (+25.8%), from €188,693 to €237,432
mainly Net result for the year (+€34,156) and Tax, wage and social debts (+€11,680)
- Tangible fixed assets -€3,098
down €3,098 (-23.0%), from €13,461 to €10,364
of which Furniture and vehicles: -€3,504
- Reserves +€25,575
up €25,575 (+15.7%), from €162,827 to €188,402
- Tax, wage and social debts +€11,680
up €11,680 (+116.8%), from €10,000 to €21,680
of which Taxes: +€11,220
- Profit (loss) carried forward +€8,581
up €8,581, from -€8,581 to €0
- Gross operating margin +€53,062
up €53,062, from -€4,621 to €48,441
- Taxes +€10,409
up €10,409 (+8128.4%), from €128 to €10,537
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 | €208,643 | €256,078 | +€47,435 | +22.7% |
| Fixed assets | 21/28 | €13,461 | €10,364 | -€3,098 | -23.0% |
| Tangible fixed assets | 22/27 | €13,461 | €10,364 | -€3,098 | -23.0% |
| Plant, machinery and equipment | 23 | - | €406 | +€406 | |
| Furniture and vehicles | 24 | €13,461 | €9,957 | -€3,504 | -26.0% |
| Current assets | 29/58 | €195,182 | €245,714 | +€50,532 | +25.9% |
| Amounts receivable within one year | 40/41 | €6,488 | €7,764 | +€1,277 | +19.7% |
| Trade receivables | 40 | €6,488 | €7,764 | +€1,277 | +19.7% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €188,693 | €237,432 | +€48,739 | +25.8% |
| Deferred charges and accrued income | 490/1 | €1 | €518 | +€517 | +57421.1% |
| Total equity and liabilities | 10/49 | €208,643 | €256,078 | +€47,435 | +22.7% |
| Equity | 10/15 | €164,246 | €198,402 | +€34,156 | +20.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €162,827 | €188,402 | +€25,575 | +15.7% |
| Distributable reserves | 133 | €162,827 | €188,402 | +€25,575 | +15.7% |
| Profit (loss) carried forward | 14 | -€8,581 | €0 | +€8,581 | |
| Amounts payable | 17/49 | €44,397 | €57,676 | +€13,279 | +29.9% |
| Amounts payable within one year | 42/48 | €44,397 | €57,676 | +€13,279 | +29.9% |
| Trade debts | 44 | €974 | €1,896 | +€923 | +94.8% |
| Suppliers | 440/4 | €974 | €1,896 | +€923 | +94.8% |
| Taxes, remuneration and social security | 45 | €10,000 | €21,680 | +€11,680 | +116.8% |
| Taxes | 450/3 | €6,544 | €17,764 | +€11,220 | +171.5% |
| Remuneration and social security | 454/9 | €3,457 | €3,917 | +€460 | +13.3% |
| Other amounts payable | 47/48 | €33,423 | €34,099 | +€676 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,725 | €3,549 | -€177 | -4.7% |
| Other operating charges | 640/8 | €164 | €120 | -€44 | -26.8% |
| Gross operating margin | 9900 | -€4,621 | €48,441 | +€53,062 | |
| Operating profit (loss) | 9901 | -€8,510 | €44,773 | +€53,283 | |
| Financial income | 75/76B | €101 | - | -€101 | |
| Recurring financial income | 75 | €101 | - | -€101 | |
| Financial charges | 65/66B | €44 | €79 | +€36 | +82.6% |
| Recurring financial charges | 65 | €44 | €79 | +€36 | +82.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,453 | €44,693 | +€53,146 | |
| Income taxes | 67/77 | €128 | €10,537 | +€10,409 | +8128.4% |
| Profit (loss) for the period | 9904 | -€8,581 | €34,156 | +€42,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,581 | €34,156 | +€42,737 |
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 12 October 2026 via checked.be.