Onerule: 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.
Onerule
Largest movements
- Cash -€49,090
down €49,090 (-31.0%), from €158,426 to €109,336
mainly Contributions, distributions and other (-€86,188) and Other debts (-€26,015)
- Receivables within one year +€16,223
up €16,223 (+48.9%), from €33,206 to €49,429
of which Other amounts receivable: +€18,683
- Tangible fixed assets -€2,181
down €2,181 (-31.8%), from €6,868 to €4,686
of which Furniture and vehicles: -€1,600
- Other debts -€26,015
down €26,015 (-19.5%), from €133,186 to €107,172
- Tax, wage and social debts -€11,805
down €11,805 (-25.8%), from €45,838 to €34,033
of which Taxes: -€15,819
- Gross operating margin -€21,812
down €21,812 (-11.7%), from €186,324 to €164,512
- Taxes -€4,295
down €4,295 (-14.0%), from €30,571 to €26,276
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 | €198,500 | €163,477 | -€35,023 | -17.6% |
| Fixed assets | 21/28 | €6,868 | €4,686 | -€2,181 | -31.8% |
| Tangible fixed assets | 22/27 | €6,868 | €4,686 | -€2,181 | -31.8% |
| Land and buildings | 22 | €2,328 | €1,746 | -€582 | -25.0% |
| Furniture and vehicles | 24 | €4,540 | €2,940 | -€1,600 | -35.2% |
| Current assets | 29/58 | €191,632 | €158,791 | -€32,841 | -17.1% |
| Amounts receivable within one year | 40/41 | €33,206 | €49,429 | +€16,223 | +48.9% |
| Trade receivables | 40 | €33,206 | €30,746 | -€2,460 | -7.4% |
| Other amounts receivable | 41 | - | €18,683 | +€18,683 | |
| Cash at bank and in hand | 54/58 | €158,426 | €109,336 | -€49,090 | -31.0% |
| Deferred charges and accrued income | 490/1 | - | €25 | +€25 | |
| Total equity and liabilities | 10/49 | €198,500 | €163,477 | -€35,023 | -17.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €179,900 | €144,877 | -€35,023 | -19.5% |
| Amounts payable within one year | 42/48 | €179,900 | €143,326 | -€36,574 | -20.3% |
| Trade debts | 44 | €876 | €2,122 | +€1,246 | +142% |
| Suppliers | 440/4 | €876 | €2,122 | +€1,246 | +142% |
| Taxes, remuneration and social security | 45 | €45,838 | €34,033 | -€11,805 | -25.8% |
| Taxes | 450/3 | €37,448 | €21,629 | -€15,819 | -42.2% |
| Remuneration and social security | 454/9 | €8,390 | €12,404 | +€4,014 | +47.8% |
| Other amounts payable | 47/48 | €133,186 | €107,172 | -€26,015 | -19.5% |
| Accrued charges and deferred income | 492/3 | - | €1,551 | +€1,551 | |
| Remuneration, social security and pensions | 62 | €44,807 | €46,382 | +€1,575 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €2,181 | = | 0.0% |
| Other operating charges | 640/8 | €614 | €1,024 | +€410 | +66.7% |
| Gross operating margin | 9900 | €186,324 | €164,512 | -€21,812 | -11.7% |
| Operating profit (loss) | 9901 | €138,721 | €114,925 | -€23,796 | -17.2% |
| Financial charges | 65/66B | €667 | €2,461 | +€1,795 | +269% |
| Recurring financial charges | 65 | €667 | €2,461 | +€1,795 | +269% |
| Profit (loss) for the period before taxes | 9903 | €138,054 | €112,463 | -€25,591 | -18.5% |
| Income taxes | 67/77 | €30,571 | €26,276 | -€4,295 | -14.0% |
| Profit (loss) for the period | 9904 | €107,484 | €86,188 | -€21,296 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,484 | €86,188 | -€21,296 | -19.8% |
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 18 October 2026 via checked.be.