ONELIA: 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.
ONELIA
Largest movements
- Tangible fixed assets -€94,190
down €94,190 (-84.5%), from €111,451 to €17,261
of which Land and buildings: -€109,733
- Cash +€45,900
up €45,900 (+933%), from €4,921 to €50,821
mainly Investment in fixed assets (net) (+€84,311) and Contributions, distributions and other (+€83,250)
- Receivables within one year +€14,272
up €14,272 (+274%), from €5,215 to €19,487
of which Other amounts receivable: +€9,272
- Stocks and contracts +€6,997
up €6,997 (+29.3%), from €23,910 to €30,907
- Debts after one year -€118,550
down €118,550 (-100.0%), from €118,564 to €14
- Profit (loss) carried forward +€60,271
up €60,271, from -€99 to €60,173
- Reserves +€24,290
up €24,290 (+979%), from €2,480 to €26,770
of which Distributable reserves: +€23,910
- Tax, wage and social debts +€7,188
up €7,188 (+321%), from €2,242 to €9,430
of which Remuneration and social security: +€8,855
- Gross operating margin +€52,233
up €52,233 (+505%), from €10,349 to €62,582
- Staff costs +€48,719
new in 2025: €48,719
- Financial charges +€1,505
up €1,505 (+663%), from €227 to €1,732
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 | €145,497 | €119,188 | -€26,309 | -18.1% |
| Fixed assets | 21/28 | €111,451 | €17,973 | -€93,478 | -83.9% |
| Intangible fixed assets | 21 | - | €417 | +€417 | |
| Tangible fixed assets | 22/27 | €111,451 | €17,261 | -€94,190 | -84.5% |
| Land and buildings | 22 | €109,733 | - | -€109,733 | |
| Plant, machinery and equipment | 23 | - | €689 | +€689 | |
| Furniture and vehicles | 24 | €1,718 | €16,572 | +€14,853 | +865% |
| Financial fixed assets | 28 | - | €295 | +€295 | |
| Current assets | 29/58 | €34,046 | €101,215 | +€67,169 | +197% |
| Stocks and contracts in progress | 3 | €23,910 | €30,907 | +€6,997 | +29.3% |
| Stocks | 30/36 | €23,910 | €30,907 | +€6,997 | +29.3% |
| Amounts receivable within one year | 40/41 | €5,215 | €19,487 | +€14,272 | +274% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €5,215 | €14,487 | +€9,272 | +178% |
| Cash at bank and in hand | 54/58 | €4,921 | €50,821 | +€45,900 | +933% |
| Total equity and liabilities | 10/49 | €145,497 | €119,188 | -€26,309 | -18.1% |
| Equity | 10/15 | €20,982 | €105,543 | +€84,561 | +403% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,480 | €26,770 | +€24,290 | +979% |
| Non-distributable reserves | 130/1 | €1,480 | €1,860 | +€380 | +25.6% |
| Reserves not available under the articles | 1311 | €1,480 | €1,860 | +€380 | +25.6% |
| Distributable reserves | 133 | €1,000 | €24,910 | +€23,910 | +2,391% |
| Profit (loss) carried forward | 14 | -€99 | €60,173 | +€60,271 | |
| Amounts payable | 17/49 | €124,515 | €13,645 | -€110,870 | -89.0% |
| Amounts payable after more than one year | 17 | €118,564 | €14 | -€118,550 | -100.0% |
| Financial debts | 170/4 | €118,564 | €14 | -€118,550 | -100.0% |
| Amounts payable within one year | 42/48 | €5,952 | €13,631 | +€7,680 | +129% |
| Trade debts | 44 | €3,709 | €4,201 | +€492 | +13.3% |
| Suppliers | 440/4 | €3,709 | €4,201 | +€492 | +13.3% |
| Taxes, remuneration and social security | 45 | €2,242 | €9,430 | +€7,188 | +321% |
| Taxes | 450/3 | €2,187 | €521 | -€1,667 | -76.2% |
| Remuneration and social security | 454/9 | €55 | €8,910 | +€8,855 | +16,041% |
| Remuneration, social security and pensions | 62 | - | €48,719 | +€48,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €9,167 | -€455 | -4.7% |
| Other operating charges | 640/8 | €1,217 | €1,771 | +€554 | +45.5% |
| Gross operating margin | 9900 | €10,349 | €62,582 | +€52,233 | +505% |
| Operating profit (loss) | 9901 | -€489 | €2,925 | +€3,415 | |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €227 | €1,732 | +€1,505 | +663% |
| Recurring financial charges | 65 | €227 | €1,732 | +€1,505 | +663% |
| Profit (loss) for the period before taxes | 9903 | -€716 | €1,639 | +€2,356 | |
| Income taxes | 67/77 | - | €328 | +€328 | |
| Profit (loss) for the period | 9904 | -€716 | €1,311 | +€2,028 | |
| Profit (loss) for the period to be appropriated | 9905 | -€716 | €1,311 | +€2,028 |
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 14 October 2026 via checked.be.