ONEKEM: 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.
ONEKEM
Largest movements
- Tangible fixed assets +€35,349
up €35,349 (+15.5%), from €227,509 to €262,858
of which Land and buildings: +€28,685
- Receivables within one year -€17,836
down €17,836 (-4.1%), from €431,405 to €413,569
of which Trade receivables: -€17,836
- Profit (loss) carried forward -€146,451
down €146,451 (-76.3%), from €191,818 to €45,367
- Tax, wage and social debts +€141,639
up €141,639 (+184%), from €76,959 to €218,598
of which Remuneration and social security: +€162,105
- Other debts +€59,210
up €59,210 (+95.3%), from €62,159 to €121,369
- Trade debts -€18,195
down €18,195 (-3.5%), from €517,219 to €499,024
- Current portion of long-term debt -€12,893
down €12,893 (-100%), from €12,893 to €0
- Staff costs +€124,901
up €124,901 (+34.6%), from €361,364 to €486,266
- Financial charges +€27,479
up €27,479 (+401%), from €6,845 to €34,324
- Gross operating margin -€12,941
down €12,941 (-3.0%), from €431,346 to €418,404
- Depreciation +€11,556
up €11,556 (+40.0%), from €28,855 to €40,411
- Financial income -€7,193
down €7,193 (-99.7%), from €7,213 to €21
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 | €881,509 | €904,819 | +€23,310 | +2.6% |
| Fixed assets | 21/28 | €422,592 | €458,226 | +€35,634 | +8.4% |
| Intangible fixed assets | 21 | €34,643 | €28,929 | -€5,714 | -16.5% |
| Tangible fixed assets | 22/27 | €227,509 | €262,858 | +€35,349 | +15.5% |
| Land and buildings | 22 | €204,377 | €233,062 | +€28,685 | +14.0% |
| Plant, machinery and equipment | 23 | €15,936 | €9,841 | -€6,095 | -38.2% |
| Furniture and vehicles | 24 | €4,878 | €18,737 | +€13,858 | +284% |
| Other tangible fixed assets | 26 | €2,318 | €1,218 | -€1,100 | -47.5% |
| Financial fixed assets | 28 | €160,440 | €166,440 | +€6,000 | +3.7% |
| Current assets | 29/58 | €458,917 | €446,592 | -€12,324 | -2.7% |
| Stocks and contracts in progress | 3 | €2,505 | €5,129 | +€2,624 | +105% |
| Stocks | 30/36 | €2,505 | €5,129 | +€2,624 | +105% |
| Amounts receivable within one year | 40/41 | €431,405 | €413,569 | -€17,836 | -4.1% |
| Trade receivables | 40 | €431,364 | €413,528 | -€17,836 | -4.1% |
| Other amounts receivable | 41 | €41 | €41 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,219 | €27,894 | +€4,675 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,788 | €0 | -€1,788 | -100% |
| Total equity and liabilities | 10/49 | €881,509 | €904,819 | +€23,310 | +2.6% |
| Equity | 10/15 | €212,278 | €65,827 | -€146,451 | -69.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,818 | €45,367 | -€146,451 | -76.3% |
| Amounts payable | 17/49 | €669,230 | €838,992 | +€169,761 | +25.4% |
| Amounts payable within one year | 42/48 | €669,230 | €838,992 | +€169,761 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €12,893 | €0 | -€12,893 | -100% |
| Trade debts | 44 | €517,219 | €499,024 | -€18,195 | -3.5% |
| Suppliers | 440/4 | €517,219 | €499,024 | -€18,195 | -3.5% |
| Taxes, remuneration and social security | 45 | €76,959 | €218,598 | +€141,639 | +184% |
| Taxes | 450/3 | €26,849 | €6,384 | -€20,466 | -76.2% |
| Remuneration and social security | 454/9 | €50,110 | €212,214 | +€162,105 | +323% |
| Other amounts payable | 47/48 | €62,159 | €121,369 | +€59,210 | +95.3% |
| Remuneration, social security and pensions | 62 | €361,364 | €486,266 | +€124,901 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,855 | €40,411 | +€11,556 | +40.0% |
| Other operating charges | 640/8 | €3,836 | €3,875 | +€39 | +1.0% |
| Gross operating margin | 9900 | €431,346 | €418,404 | -€12,941 | -3.0% |
| Operating profit (loss) | 9901 | €37,291 | -€112,147 | -€149,438 | |
| Financial income | 75/76B | €7,213 | €21 | -€7,193 | -99.7% |
| Recurring financial income | 75 | €7,213 | €21 | -€7,193 | -99.7% |
| Financial charges | 65/66B | €6,845 | €34,324 | +€27,479 | +401% |
| Recurring financial charges | 65 | €6,845 | €34,324 | +€27,479 | +401% |
| Profit (loss) for the period before taxes | 9903 | €37,659 | -€146,451 | -€184,110 | |
| Income taxes | 67/77 | €2,748 | - | -€2,748 | |
| Profit (loss) for the period | 9904 | €34,910 | -€146,451 | -€181,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,910 | -€146,451 | -€181,361 |
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 25 October 2026 via checked.be.