Oner Group: 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.
Oner Group
Largest movements
- Tangible fixed assets +€13,814
up €13,814 (+25.8%), from €53,607 to €67,421
of which Furniture and vehicles: +€13,142
- Receivables within one year -€12,835
down €12,835 (-19.4%), from €66,005 to €53,170
of which Trade receivables: -€12,271
- Cash +€9,928
up €9,928 (+204%), from €4,867 to €14,795
mainly Depreciation (+€26,206) and Net result for the year (+€21,703)
- Tax, wage and social debts +€10,335
up €10,335 (+76.5%), from €13,518 to €23,853
- Reserves -€8,527
down €8,527 (-28.2%), from €30,230 to €21,703
- Current portion of long-term debt +€6,596
up €6,596 (+28.0%), from €23,525 to €30,121
- Debts after one year +€3,020
up €3,020 (+5.9%), from €51,476 to €54,496
- Gross operating margin +€22,996
up €22,996 (+60.3%), from €38,116 to €61,112
- Taxes +€5,288
up €5,288 (+292%), from €1,813 to €7,102
- Depreciation +€3,469
up €3,469 (+15.3%), from €22,737 to €26,206
- Financial charges -€2,489
down €2,489 (-38.3%), from €6,500 to €4,011
- Other operating charges -€614
down €614 (-30.5%), from €2,011 to €1,397
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 | €124,479 | €135,897 | +€11,418 | +9.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €53,607 | €67,421 | +€13,814 | +25.8% |
| Tangible fixed assets | 22/27 | €53,607 | €67,421 | +€13,814 | +25.8% |
| Plant, machinery and equipment | 23 | €84 | €756 | +€671 | +795% |
| Furniture and vehicles | 24 | €53,523 | €66,665 | +€13,142 | +24.6% |
| Current assets | 29/58 | €70,872 | €68,476 | -€2,396 | -3.4% |
| Amounts receivable within one year | 40/41 | €66,005 | €53,170 | -€12,835 | -19.4% |
| Trade receivables | 40 | €14,318 | €2,047 | -€12,271 | -85.7% |
| Other amounts receivable | 41 | €51,687 | €51,123 | -€564 | -1.1% |
| Cash at bank and in hand | 54/58 | €4,867 | €14,795 | +€9,928 | +204% |
| Deferred charges and accrued income | 490/1 | - | €511 | +€511 | |
| Total equity and liabilities | 10/49 | €124,479 | €135,897 | +€11,418 | +9.2% |
| Equity | 10/15 | €33,230 | €24,703 | -€8,527 | -25.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,230 | €21,703 | -€8,527 | -28.2% |
| Distributable reserves | 133 | €30,230 | €21,703 | -€8,527 | -28.2% |
| Amounts payable | 17/49 | €91,249 | €111,194 | +€19,946 | +21.9% |
| Amounts payable after more than one year | 17 | €51,476 | €54,496 | +€3,020 | +5.9% |
| Financial debts | 170/4 | €51,476 | €54,496 | +€3,020 | +5.9% |
| Amounts payable within one year | 42/48 | €39,772 | €56,698 | +€16,926 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €23,525 | €30,121 | +€6,596 | +28.0% |
| Trade debts | 44 | €2,730 | €2,724 | -€6 | -0.2% |
| Suppliers | 440/4 | €2,730 | €2,724 | -€6 | -0.2% |
| Taxes, remuneration and social security | 45 | €13,518 | €23,853 | +€10,335 | +76.5% |
| Taxes | 450/3 | €13,518 | €23,853 | +€10,335 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,737 | €26,206 | +€3,469 | +15.3% |
| Other operating charges | 640/8 | €2,011 | €1,397 | -€614 | -30.5% |
| Non-recurring operating charges | 66A | - | €693 | +€693 | |
| Gross operating margin | 9900 | €38,116 | €61,112 | +€22,996 | +60.3% |
| Operating profit (loss) | 9901 | €13,367 | €32,816 | +€19,449 | +145% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.8% |
| Financial charges | 65/66B | €6,500 | €4,011 | -€2,489 | -38.3% |
| Recurring financial charges | 65 | €6,500 | €4,011 | -€2,489 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €6,872 | €28,805 | +€21,933 | +319% |
| Income taxes | 67/77 | €1,813 | €7,102 | +€5,288 | +292% |
| Profit (loss) for the period | 9904 | €5,059 | €21,703 | +€16,644 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €5,059 | €21,703 | +€16,644 | +329% |
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 19 October 2026 via checked.be.