ONELEC: 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.
ONELEC
Largest movements
- Tangible fixed assets +€14,801
new in 2025: €14,801
- Receivables within one year +€4,009
up €4,009 (+195.8%), from €2,047 to €6,055
of which Trade receivables: +€4,911
- Cash +€1,783
up €1,783 (+8.1%), from €22,141 to €23,923
mainly Net result for the year (+€22,086) and Depreciation (+€2,851)
- Reserves +€22,086
up €22,086 (+152.9%), from €14,444 to €36,531
- Trade debts -€2,109
down €2,109 (-53.8%), from €3,917 to €1,808
- Other debts +€720
new in 2025: €720
- Advances received -€689
no longer reported in 2025 (was €689)
- Gross operating margin +€37,876
up €37,876, from -€11,625 to €26,251
- Depreciation +€2,851
new in 2025: €2,851
- Financial charges -€371
down €371 (-68.3%), from €543 to €172
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 | €25,517 | €45,698 | +€20,181 | +79.1% |
| Fixed assets | 21/28 | - | €14,801 | +€14,801 | |
| Tangible fixed assets | 22/27 | - | €14,801 | +€14,801 | |
| Furniture and vehicles | 24 | - | €14,801 | +€14,801 | |
| Current assets | 29/58 | €25,517 | €30,897 | +€5,380 | +21.1% |
| Amounts receivable within one year | 40/41 | €2,047 | €6,055 | +€4,009 | +195.8% |
| Trade receivables | 40 | - | €4,911 | +€4,911 | |
| Other amounts receivable | 41 | €2,047 | €1,144 | -€902 | -44.1% |
| Cash at bank and in hand | 54/58 | €22,141 | €23,923 | +€1,783 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,329 | €918 | -€411 | -30.9% |
| Total equity and liabilities | 10/49 | €25,517 | €45,698 | +€20,181 | +79.1% |
| Equity | 10/15 | €20,644 | €42,731 | +€22,086 | +107.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,444 | €36,531 | +€22,086 | +152.9% |
| Distributable reserves | 133 | €14,444 | €36,531 | +€22,086 | +152.9% |
| Amounts payable | 17/49 | €4,872 | €2,967 | -€1,905 | -39.1% |
| Amounts payable within one year | 42/48 | €4,852 | €2,952 | -€1,899 | -39.1% |
| Financial debts | 43 | €7 | €10 | +€3 | +42.9% |
| Credit institutions | 430/8 | €7 | €10 | +€3 | +42.9% |
| Trade debts | 44 | €3,917 | €1,808 | -€2,109 | -53.8% |
| Suppliers | 440/4 | €3,917 | €1,808 | -€2,109 | -53.8% |
| Advances received on contracts in progress | 46 | €689 | - | -€689 | |
| Taxes, remuneration and social security | 45 | €240 | €414 | +€174 | +72.8% |
| Taxes | 450/3 | €240 | €414 | +€174 | +72.8% |
| Other amounts payable | 47/48 | - | €720 | +€720 | |
| Accrued charges and deferred income | 492/3 | €20 | €15 | -€6 | -27.7% |
| Non-recurring operating income | 76A | - | €1,139 | +€1,139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,851 | +€2,851 | |
| Other operating charges | 640/8 | €1,066 | €1,189 | +€123 | +11.5% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€11,625 | €26,251 | +€37,876 | |
| Operating profit (loss) | 9901 | -€12,692 | €22,211 | +€34,903 | |
| Financial income | 75/76B | €496 | €250 | -€246 | -49.6% |
| Recurring financial income | 75 | €496 | €250 | -€246 | -49.6% |
| Financial charges | 65/66B | €543 | €172 | -€371 | -68.3% |
| Recurring financial charges | 65 | €543 | €172 | -€371 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,739 | €22,289 | +€35,028 | |
| Income taxes | 67/77 | €267 | €203 | -€64 | -24.0% |
| Profit (loss) for the period | 9904 | -€13,006 | €22,086 | +€35,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,006 | €22,086 | +€35,092 |
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 5 October 2026 via checked.be.