OneToMany: 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.
OneToMany
Largest movements
- Cash -€28,535
down €28,535 (-26.8%), from €106,449 to €77,914
mainly Contributions, distributions and other (-€990,900) and Other debts (-€47,100)
- Financial fixed assets -€20,000
down €20,000 (-100%), from €20,000 to €0
- Receivables within one year +€4,478
up €4,478 (+41.8%), from €10,724 to €15,202
of which Trade receivables: +€2,741
- Tangible fixed assets -€3,637
down €3,637 (-63.1%), from €5,767 to €2,130
of which Leasing and similar rights: -€4,889
- Other debts -€47,100
down €47,100 (-39.0%), from €120,743 to €73,643
- Current portion of long-term debt -€3,487
down €3,487 (-100%), from €3,487 to €0
- Tax, wage and social debts +€2,709
up €2,709 (+49.3%), from €5,494 to €8,203
- Debts after one year -€1,546
down €1,546 (-100%), from €1,546 to €0
- Financial income +€950,000
up €950,000 (+4,750%), from €20,000 to €970,000
of which Non-recurring financial income: +€970,000
- Gross operating margin -€8,581
down €8,581 (-20.5%), from €41,773 to €33,192
- Taxes -€3,847
down €3,847 (-50.9%), from €7,561 to €3,714
- Depreciation -€800
down €800 (-12.9%), from €6,194 to €5,394
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 | €145,888 | €97,400 | -€48,488 | -33.2% |
| Fixed assets | 21/28 | €25,767 | €2,130 | -€23,637 | -91.7% |
| Tangible fixed assets | 22/27 | €5,767 | €2,130 | -€3,637 | -63.1% |
| Furniture and vehicles | 24 | €878 | €2,130 | +€1,252 | +143% |
| Leasing and similar rights | 25 | €4,889 | €0 | -€4,889 | -100% |
| Financial fixed assets | 28 | €20,000 | €0 | -€20,000 | -100% |
| Current assets | 29/58 | €120,121 | €95,270 | -€24,851 | -20.7% |
| Amounts receivable within one year | 40/41 | €10,724 | €15,202 | +€4,478 | +41.8% |
| Trade receivables | 40 | €10,285 | €13,026 | +€2,741 | +26.6% |
| Other amounts receivable | 41 | €439 | €2,176 | +€1,737 | +396% |
| Cash at bank and in hand | 54/58 | €106,449 | €77,914 | -€28,535 | -26.8% |
| Deferred charges and accrued income | 490/1 | €2,947 | €2,154 | -€793 | -26.9% |
| Total equity and liabilities | 10/49 | €145,888 | €97,400 | -€48,488 | -33.2% |
| Equity | 10/15 | €10,452 | €10,456 | +€3 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €452 | €456 | +€3 | +0.8% |
| Amounts payable | 17/49 | €135,435 | €86,944 | -€48,491 | -35.8% |
| Amounts payable after more than one year | 17 | €1,546 | €0 | -€1,546 | -100% |
| Financial debts | 170/4 | €1,546 | €0 | -€1,546 | -100% |
| Amounts payable within one year | 42/48 | €132,825 | €86,012 | -€46,813 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €3,487 | €0 | -€3,487 | -100% |
| Trade debts | 44 | €3,101 | €4,167 | +€1,066 | +34.4% |
| Suppliers | 440/4 | €3,101 | €4,167 | +€1,066 | +34.4% |
| Taxes, remuneration and social security | 45 | €5,494 | €8,203 | +€2,709 | +49.3% |
| Taxes | 450/3 | €5,494 | €8,203 | +€2,709 | +49.3% |
| Other amounts payable | 47/48 | €120,743 | €73,643 | -€47,100 | -39.0% |
| Accrued charges and deferred income | 492/3 | €1,065 | €932 | -€133 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,194 | €5,394 | -€800 | -12.9% |
| Other operating charges | 640/8 | €2,142 | €2,033 | -€109 | -5.1% |
| Gross operating margin | 9900 | €41,773 | €33,192 | -€8,581 | -20.5% |
| Operating profit (loss) | 9901 | €33,438 | €25,764 | -€7,673 | -22.9% |
| Financial income | 75/76B | €20,000 | €970,000 | +€950,000 | +4,750% |
| Recurring financial income | 75 | €20,000 | €0 | -€20,000 | -100% |
| Non-recurring financial income | 76B | - | €970,000 | +€970,000 | |
| Financial charges | 65/66B | €1,319 | €1,147 | -€172 | -13.0% |
| Recurring financial charges | 65 | €1,319 | €1,147 | -€172 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €52,119 | €994,617 | +€942,498 | +1,808% |
| Income taxes | 67/77 | €7,561 | €3,714 | -€3,847 | -50.9% |
| Profit (loss) for the period | 9904 | €44,558 | €990,903 | +€946,345 | +2,124% |
| Profit (loss) for the period to be appropriated | 9905 | €44,558 | €990,903 | +€946,345 | +2,124% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.