OnePlus Projects: 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.
OnePlus Projects
Largest movements
- Stocks and contracts +€142,887
up €142,887 (+22.5%), from €633,820 to €776,707
- Tangible fixed assets -€70,191
down €70,191 (-7.0%), from €1.0m to €938,679
of which Furniture and vehicles: -€36,072
- Cash +€42,465
up €42,465 (+542%), from €7,837 to €50,302
mainly Short-term financial debts (+€87,393) and Trade debts (+€85,703)
- Short-term financial debts +€87,393
up €87,393 (+19.5%), from €448,983 to €536,376
- Trade debts +€85,703
up €85,703 (+114%), from €75,458 to €161,161
- Reserves -€65,682
down €65,682 (-12.6%), from €522,982 to €457,300
- Debts after one year -€32,769
down €32,769 (-8.9%), from €369,531 to €336,761
- Tax, wage and social debts +€30,409
up €30,409 (+115%), from €26,370 to €56,779
of which Taxes: +€28,977
- Gross operating margin -€123,999
down €123,999 (-75.3%), from €164,614 to €40,616
- Financial charges -€56,522
down €56,522 (-77.6%), from €72,807 to €16,285
- Taxes +€21,323
up €21,323 (+301%), from €7,088 to €28,412
- Other operating charges +€4,813
up €4,813 (+163%), from €2,961 to €7,775
- Staff costs +€3,180
up €3,180 (+49.7%), from €6,402 to €9,583
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 | €1,738,895 | €1,851,174 | +€112,280 | +6.5% |
| Fixed assets | 21/28 | €1,008,870 | €938,679 | -€70,191 | -7.0% |
| Tangible fixed assets | 22/27 | €1,008,870 | €938,679 | -€70,191 | -7.0% |
| Land and buildings | 22 | €875,361 | €849,664 | -€25,697 | -2.9% |
| Plant, machinery and equipment | 23 | €53,392 | €44,970 | -€8,422 | -15.8% |
| Furniture and vehicles | 24 | €80,117 | €44,045 | -€36,072 | -45.0% |
| Current assets | 29/58 | €730,024 | €912,495 | +€182,470 | +25.0% |
| Stocks and contracts in progress | 3 | €633,820 | €776,707 | +€142,887 | +22.5% |
| Stocks | 30/36 | €633,820 | €776,707 | +€142,887 | +22.5% |
| Amounts receivable within one year | 40/41 | €52,942 | €48,875 | -€4,068 | -7.7% |
| Trade receivables | 40 | €33,097 | €48,875 | +€15,777 | +47.7% |
| Other amounts receivable | 41 | €19,845 | €0 | -€19,845 | -100% |
| Cash at bank and in hand | 54/58 | €7,837 | €50,302 | +€42,465 | +542% |
| Deferred charges and accrued income | 490/1 | €35,425 | €36,611 | +€1,186 | +3.3% |
| Total equity and liabilities | 10/49 | €1,738,895 | €1,851,174 | +€112,280 | +6.5% |
| Equity | 10/15 | €541,582 | €475,900 | -€65,682 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €522,982 | €457,300 | -€65,682 | -12.6% |
| Distributable reserves | 133 | €522,982 | €457,300 | -€65,682 | -12.6% |
| Amounts payable | 17/49 | €1,197,313 | €1,375,274 | +€177,962 | +14.9% |
| Amounts payable after more than one year | 17 | €369,531 | €336,761 | -€32,769 | -8.9% |
| Financial debts | 170/4 | €369,531 | €336,761 | -€32,769 | -8.9% |
| Amounts payable within one year | 42/48 | €822,011 | €1,037,660 | +€215,649 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €47,398 | €38,187 | -€9,211 | -19.4% |
| Financial debts | 43 | €448,983 | €536,376 | +€87,393 | +19.5% |
| Credit institutions | 430/8 | €448,983 | €536,376 | +€87,393 | +19.5% |
| Trade debts | 44 | €75,458 | €161,161 | +€85,703 | +114% |
| Suppliers | 440/4 | €75,458 | €161,161 | +€85,703 | +114% |
| Taxes, remuneration and social security | 45 | €26,370 | €56,779 | +€30,409 | +115% |
| Taxes | 450/3 | €24,832 | €53,809 | +€28,977 | +117% |
| Remuneration and social security | 454/9 | €1,538 | €2,970 | +€1,432 | +93.1% |
| Other amounts payable | 47/48 | €223,802 | €245,156 | +€21,354 | +9.5% |
| Accrued charges and deferred income | 492/3 | €5,771 | €853 | -€4,918 | -85.2% |
| Remuneration, social security and pensions | 62 | €6,402 | €9,583 | +€3,180 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,563 | €44,293 | +€730 | +1.7% |
| Other operating charges | 640/8 | €2,961 | €7,775 | +€4,813 | +163% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €164,614 | €40,616 | -€123,999 | -75.3% |
| Operating profit (loss) | 9901 | €111,688 | -€21,035 | -€132,723 | |
| Financial income | 75/76B | €611 | €50 | -€562 | -91.9% |
| Recurring financial income | 75 | €611 | €50 | -€562 | -91.9% |
| Financial charges | 65/66B | €72,807 | €16,285 | -€56,522 | -77.6% |
| Recurring financial charges | 65 | €72,807 | €16,285 | -€56,522 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €39,492 | -€37,270 | -€76,762 | |
| Income taxes | 67/77 | €7,088 | €28,412 | +€21,323 | +301% |
| Profit (loss) for the period | 9904 | €32,404 | -€65,682 | -€98,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,404 | -€65,682 | -€98,086 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.