ONHERNAILS: 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.
ONHERNAILS
Largest movements
- Cash +€98,176
new in 2025: €98,176
mainly Tax, wage and social debts (+€44,779) and Net result for the year (+€43,659)
- Receivables within one year +€28,507
up €28,507 (+214.7%), from €13,277 to €41,784
of which Trade receivables: +€31,507
- Tax, wage and social debts +€44,779
up €44,779 (+2035.4%), from €2,200 to €46,979
- Profit (loss) carried forward +€43,659
up €43,659 (+540.5%), from €8,077 to €51,736
- Other debts +€36,923
new in 2025: €36,923
- Gross operating margin +€51,184
up €51,184 (+498.0%), from €10,277 to €61,461
- Taxes +€8,855
up €8,855 (+402.5%), from €2,200 to €11,055
- Financial charges +€6,783
new in 2025: €6,783
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 | €13,277 | €139,960 | +€126,683 | +954.1% |
| Current assets | 29/58 | €13,277 | €139,960 | +€126,683 | +954.1% |
| Amounts receivable within one year | 40/41 | €13,277 | €41,784 | +€28,507 | +214.7% |
| Trade receivables | 40 | €10,277 | €41,784 | +€31,507 | +306.6% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | - | €98,176 | +€98,176 | |
| Total equity and liabilities | 10/49 | €13,277 | €139,960 | +€126,683 | +954.1% |
| Equity | 10/15 | €11,077 | €54,736 | +€43,659 | +394.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,077 | €51,736 | +€43,659 | +540.5% |
| Amounts payable | 17/49 | €2,200 | €85,224 | +€83,024 | +3773.8% |
| Amounts payable within one year | 42/48 | €2,200 | €85,224 | +€83,024 | +3773.8% |
| Trade debts | 44 | - | €1,322 | +€1,322 | |
| Suppliers | 440/4 | - | €1,322 | +€1,322 | |
| Taxes, remuneration and social security | 45 | €2,200 | €46,979 | +€44,779 | +2035.4% |
| Taxes | 450/3 | €2,200 | €46,979 | +€44,779 | +2035.4% |
| Other amounts payable | 47/48 | - | €36,923 | +€36,923 | |
| Gross operating margin | 9900 | €10,277 | €61,461 | +€51,184 | +498.0% |
| Operating profit (loss) | 9901 | €10,277 | €61,461 | +€51,184 | +498.0% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | - | €6,783 | +€6,783 | |
| Recurring financial charges | 65 | - | €6,783 | +€6,783 | |
| Profit (loss) for the period before taxes | 9903 | €10,277 | €54,714 | +€44,437 | +432.4% |
| Income taxes | 67/77 | €2,200 | €11,055 | +€8,855 | +402.5% |
| Profit (loss) for the period | 9904 | €8,077 | €43,659 | +€35,581 | +440.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,077 | €43,659 | +€35,581 | +440.5% |
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 9 October 2026 via checked.be.