ONEPERCENT: 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.
ONEPERCENT
Largest movements
- Receivables within one year +€21,305
up €21,305 (+117.1%), from €18,192 to €39,497
of which Trade receivables: +€20,090
- Cash -€1,955
down €1,955 (-24.9%), from €7,864 to €5,909
mainly Receivables within one year (-€21,305) and Investment in fixed assets (net) (-€869)
- Tangible fixed assets -€1,693
down €1,693 (-35.6%), from €4,751 to €3,058
of which Furniture and vehicles: -€1,013
- Trade debts +€7,683
up €7,683 (+108.1%), from €7,106 to €14,789
- Tax, wage and social debts +€6,346
up €6,346 (+108.3%), from €5,862 to €12,208
of which Taxes: +€4,046
- Profit (loss) carried forward +€2,114
up €2,114 (+26.2%), from -€8,080 to -€5,966
- Other debts +€1,657
up €1,657 (+17.2%), from €9,620 to €11,277
- Gross operating margin +€11,040
up €11,040, from -€281 to €10,759
- Taxes +€1,430
up €1,430 (+402.8%), from €355 to €1,785
- Depreciation -€723
down €723 (-22.0%), from €3,285 to €2,562
- Financial charges -€521
down €521 (-13.6%), from €3,833 to €3,312
- Other operating charges +€487
up €487 (+93.3%), from €522 to €1,009
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 | €33,145 | €50,945 | +€17,800 | +53.7% |
| Fixed assets | 21/28 | €4,751 | €3,058 | -€1,693 | -35.6% |
| Tangible fixed assets | 22/27 | €4,751 | €3,058 | -€1,693 | -35.6% |
| Plant, machinery and equipment | 23 | €680 | - | -€680 | |
| Furniture and vehicles | 24 | €4,071 | €3,058 | -€1,013 | -24.9% |
| Current assets | 29/58 | €28,394 | €47,887 | +€19,493 | +68.7% |
| Amounts receivable within one year | 40/41 | €18,192 | €39,497 | +€21,305 | +117.1% |
| Trade receivables | 40 | €15,546 | €35,636 | +€20,090 | +129.2% |
| Other amounts receivable | 41 | €2,646 | €3,861 | +€1,215 | +45.9% |
| Cash at bank and in hand | 54/58 | €7,864 | €5,909 | -€1,955 | -24.9% |
| Deferred charges and accrued income | 490/1 | €2,338 | €2,481 | +€143 | +6.1% |
| Total equity and liabilities | 10/49 | €33,145 | €50,945 | +€17,800 | +53.7% |
| Equity | 10/15 | €10,557 | €12,671 | +€2,114 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37 | €37 | = | 0.0% |
| Distributable reserves | 133 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,080 | -€5,966 | +€2,114 | +26.2% |
| Amounts payable | 17/49 | €22,588 | €38,274 | +€15,686 | +69.4% |
| Amounts payable within one year | 42/48 | €22,588 | €38,274 | +€15,686 | +69.4% |
| Trade debts | 44 | €7,106 | €14,789 | +€7,683 | +108.1% |
| Suppliers | 440/4 | €7,106 | €14,789 | +€7,683 | +108.1% |
| Taxes, remuneration and social security | 45 | €5,862 | €12,208 | +€6,346 | +108.3% |
| Taxes | 450/3 | €5,862 | €9,908 | +€4,046 | +69.0% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €9,620 | €11,277 | +€1,657 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,285 | €2,562 | -€723 | -22.0% |
| Other operating charges | 640/8 | €522 | €1,009 | +€487 | +93.3% |
| Gross operating margin | 9900 | -€281 | €10,759 | +€11,040 | |
| Operating profit (loss) | 9901 | -€4,088 | €7,188 | +€11,276 | |
| Financial income | 75/76B | €2 | €23 | +€21 | +1050.0% |
| Recurring financial income | 75 | €2 | €23 | +€21 | +1050.0% |
| Financial charges | 65/66B | €3,833 | €3,312 | -€521 | -13.6% |
| Recurring financial charges | 65 | €3,833 | €3,312 | -€521 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,919 | €3,899 | +€11,818 | |
| Income taxes | 67/77 | €355 | €1,785 | +€1,430 | +402.8% |
| Profit (loss) for the period | 9904 | -€8,274 | €2,114 | +€10,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,274 | €2,114 | +€10,388 |
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 7 October 2026 via checked.be.