OneChange: 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.
OneChange
Largest movements
- Cash +€13,802
up €13,802 (+111%), from €12,416 to €26,218
mainly Other debts (+€34,016) and Net result for the year (+€33,314)
- Receivables within one year +€2,717
up €2,717 (+17.6%), from €15,465 to €18,182
of which Trade receivables: +€1,596
- Other debts +€34,016
up €34,016 (+1,316%), from €2,586 to €36,602
- Debts after one year -€19,504
down €19,504 (-34.8%), from €56,108 to €36,604
- Profit (loss) carried forward -€3,186
down €3,186 (-4.5%), from €71,370 to €68,183
- Gross operating margin +€8,579
up €8,579 (+20.4%), from €42,119 to €50,699
- Taxes +€1,485
up €1,485 (+14.5%), from €10,265 to €11,750
- Financial charges +€1,245
up €1,245 (+60.3%), from €2,066 to €3,312
- Other operating charges +€703
up €703 (+220%), from €320 to €1,023
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,265 | €189,757 | +€13,491 | +7.7% |
| Fixed assets | 21/28 | €136,798 | €135,497 | -€1,301 | -1.0% |
| Tangible fixed assets | 22/27 | €2,798 | €1,497 | -€1,301 | -46.5% |
| Furniture and vehicles | 24 | €2,798 | €1,497 | -€1,301 | -46.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €134,000 | €134,000 | = | 0.0% |
| Current assets | 29/58 | €39,467 | €54,260 | +€14,793 | +37.5% |
| Amounts receivable within one year | 40/41 | €15,465 | €18,182 | +€2,717 | +17.6% |
| Trade receivables | 40 | €13,715 | €15,311 | +€1,596 | +11.6% |
| Other amounts receivable | 41 | €1,750 | €2,871 | +€1,121 | +64.0% |
| Cash at bank and in hand | 54/58 | €12,416 | €26,218 | +€13,802 | +111% |
| Deferred charges and accrued income | 490/1 | €11,586 | €9,860 | -€1,726 | -14.9% |
| Total equity and liabilities | 10/49 | €176,265 | €189,757 | +€13,491 | +7.7% |
| Equity | 10/15 | €90,329 | €87,142 | -€3,186 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359 | €359 | = | 0.0% |
| Distributable reserves | 133 | €359 | €359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,370 | €68,183 | -€3,186 | -4.5% |
| Amounts payable | 17/49 | €85,936 | €102,614 | +€16,678 | +19.4% |
| Amounts payable after more than one year | 17 | €56,108 | €36,604 | -€19,504 | -34.8% |
| Financial debts | 170/4 | €56,108 | €36,604 | -€19,504 | -34.8% |
| Amounts payable within one year | 42/48 | €29,829 | €66,011 | +€36,182 | +121% |
| Current portion of amounts payable after more than one year | 42 | €20,770 | €21,115 | +€345 | +1.7% |
| Trade debts | 44 | €1,442 | €1,932 | +€490 | +34.0% |
| Suppliers | 440/4 | €1,442 | €1,932 | +€490 | +34.0% |
| Taxes, remuneration and social security | 45 | €5,032 | €6,362 | +€1,330 | +26.4% |
| Taxes | 450/3 | €5,032 | €6,362 | +€1,330 | +26.4% |
| Other amounts payable | 47/48 | €2,586 | €36,602 | +€34,016 | +1,316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,510 | €1,301 | -€209 | -13.8% |
| Other operating charges | 640/8 | €320 | €1,023 | +€703 | +220% |
| Gross operating margin | 9900 | €42,119 | €50,699 | +€8,579 | +20.4% |
| Operating profit (loss) | 9901 | €40,289 | €48,375 | +€8,085 | +20.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,066 | €3,312 | +€1,245 | +60.3% |
| Recurring financial charges | 65 | €2,066 | €3,312 | +€1,245 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €38,223 | €45,063 | +€6,840 | +17.9% |
| Income taxes | 67/77 | €10,265 | €11,750 | +€1,485 | +14.5% |
| Profit (loss) for the period | 9904 | €27,958 | €33,314 | +€5,355 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,958 | €33,314 | +€5,355 | +19.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.