Onghena: 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.
Onghena
Largest movements
- Cash -€34,206
down €34,206 (-10.4%), from €328,571 to €294,365
mainly Contributions, distributions and other (-€67,000) and Other debts (-€34,396)
- Current investments +€24,774
up €24,774 (+9.7%), from €255,794 to €280,569
- Receivables within one year -€18,620
down €18,620 (-17.3%), from €107,416 to €88,797
of which Other amounts receivable: -€19,120
- Tangible fixed assets -€8,761
down €8,761 (-23.2%), from €37,692 to €28,931
of which Furniture and vehicles: -€8,496
- Other debts -€34,396
down €34,396 (-35.1%), from €98,046 to €63,650
- Tax, wage and social debts -€15,451
down €15,451 (-54.4%), from €28,387 to €12,937
of which Taxes: -€15,888
- Reserves +€9,194
up €9,194 (+1.6%), from €576,664 to €585,858
of which Distributable reserves: +€9,194
- Gross operating margin +€13,576
up €13,576 (+9.4%), from €144,400 to €157,976
- Staff costs +€4,615
up €4,615 (+12.5%), from €36,945 to €41,561
- Taxes +€2,225
up €2,225 (+8.1%), from €27,328 to €29,553
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 | €732,401 | €696,458 | -€35,944 | -4.9% |
| Fixed assets | 21/28 | €38,942 | €30,181 | -€8,761 | -22.5% |
| Tangible fixed assets | 22/27 | €37,692 | €28,931 | -€8,761 | -23.2% |
| Plant, machinery and equipment | 23 | €1,016 | €751 | -€265 | -26.1% |
| Furniture and vehicles | 24 | €36,676 | €28,180 | -€8,496 | -23.2% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €693,459 | €666,276 | -€27,183 | -3.9% |
| Amounts receivable within one year | 40/41 | €107,416 | €88,797 | -€18,620 | -17.3% |
| Trade receivables | 40 | €2,800 | €3,300 | +€500 | +17.9% |
| Other amounts receivable | 41 | €104,616 | €85,497 | -€19,120 | -18.3% |
| Current investments | 50/53 | €255,794 | €280,569 | +€24,774 | +9.7% |
| Cash at bank and in hand | 54/58 | €328,571 | €294,365 | -€34,206 | -10.4% |
| Deferred charges and accrued income | 490/1 | €1,677 | €2,546 | +€869 | +51.8% |
| Total equity and liabilities | 10/49 | €732,401 | €696,458 | -€35,944 | -4.9% |
| Equity | 10/15 | €603,000 | €612,194 | +€9,194 | +1.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €576,664 | €585,858 | +€9,194 | +1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €576,664 | €585,858 | +€9,194 | +1.6% |
| Profit (loss) carried forward | 14 | €12,076 | €12,076 | = | 0.0% |
| Amounts payable | 17/49 | €129,402 | €84,264 | -€45,137 | -34.9% |
| Amounts payable within one year | 42/48 | €129,402 | €83,083 | -€46,318 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,968 | €6,496 | +€3,528 | +118.8% |
| Suppliers | 440/4 | €2,968 | €6,496 | +€3,528 | +118.8% |
| Taxes, remuneration and social security | 45 | €28,387 | €12,937 | -€15,451 | -54.4% |
| Taxes | 450/3 | €19,333 | €3,444 | -€15,888 | -82.2% |
| Remuneration and social security | 454/9 | €9,055 | €9,493 | +€438 | +4.8% |
| Other amounts payable | 47/48 | €98,046 | €63,650 | -€34,396 | -35.1% |
| Accrued charges and deferred income | 492/3 | - | €1,181 | +€1,181 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €36,945 | €41,561 | +€4,615 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,260 | €10,445 | -€815 | -7.2% |
| Other operating charges | 640/8 | €947 | €819 | -€127 | -13.4% |
| Non-recurring operating charges | 66A | - | €3,100 | +€3,100 | |
| Gross operating margin | 9900 | €144,400 | €157,976 | +€13,576 | +9.4% |
| Operating profit (loss) | 9901 | €95,249 | €102,051 | +€6,802 | +7.1% |
| Financial income | 75/76B | €3,846 | €4,140 | +€294 | +7.6% |
| Recurring financial income | 75 | €3,846 | €4,140 | +€294 | +7.6% |
| Financial charges | 65/66B | €602 | €444 | -€159 | -26.4% |
| Recurring financial charges | 65 | €602 | €444 | -€159 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €98,492 | €105,747 | +€7,255 | +7.4% |
| Income taxes | 67/77 | €27,328 | €29,553 | +€2,225 | +8.1% |
| Profit (loss) for the period | 9904 | €71,164 | €76,194 | +€5,029 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,164 | €76,194 | +€5,029 | +7.1% |
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 10 October 2026 via checked.be.