ONI: what changed
Two fiscal 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.
ONI
Largest movements
- Tangible fixed assets -€11,832
down €11,832 (-96.6%), from €12,254 to €421
- Stocks and contracts -€2,661
no longer reported in 2025 (was €2,661)
- Cash -€1,586
down €1,586 (-91.3%), from €1,738 to €151
mainly Trade debts (-€16,937) and Net result for the year (-€15,013)
- Receivables within one year -€1,147
down €1,147 (-17.9%), from €6,392 to €5,246
- Trade debts -€16,937
down €16,937 (-96.4%), from €17,562 to €625
- Profit (loss) carried forward -€15,013
down €15,013 (-26.4%), from -€56,796 to -€71,809
- Other debts +€14,723
up €14,723 (+40.1%), from €36,760 to €51,483
- Contributions +€1,860
up €1,860 (+15.3%), from €12,160 to €14,020
- Reserves -€1,860
down €1,860 (-9.1%), from €20,455 to €18,595
of which Non-distributable reserves: -€1,860
- Gross operating margin +€15,688
up €15,688 (+93.3%), from -€16,812 to -€1,125
- Depreciation -€3,780
down €3,780 (-24.2%), from €15,612 to €11,832
- Other operating charges +€218
up €218 (+12.3%), from €1,774 to €1,992
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 | €30,140 | €12,914 | -€17,226 | -57.2% |
| Fixed assets | 21/28 | €19,349 | €7,517 | -€11,832 | -61.2% |
| Tangible fixed assets | 22/27 | €12,254 | €421 | -€11,832 | -96.6% |
| Furniture and vehicles | 24 | €12,254 | €421 | -€11,832 | -96.6% |
| Financial fixed assets | 28 | €7,095 | €7,095 | = | 0.0% |
| Current assets | 29/58 | €10,791 | €5,397 | -€5,394 | -50.0% |
| Stocks and contracts in progress | 3 | €2,661 | - | -€2,661 | |
| Stocks | 30/36 | €2,661 | - | -€2,661 | |
| Amounts receivable within one year | 40/41 | €6,392 | €5,246 | -€1,147 | -17.9% |
| Other amounts receivable | 41 | €6,392 | €5,246 | -€1,147 | -17.9% |
| Cash at bank and in hand | 54/58 | €1,738 | €151 | -€1,586 | -91.3% |
| Total equity and liabilities | 10/49 | €30,140 | €12,914 | -€17,226 | -57.2% |
| Equity | 10/15 | -€24,181 | -€39,194 | -€15,013 | -62.1% |
| Contributions | 10/11 | €12,160 | €14,020 | +€1,860 | +15.3% |
| Reserves | 13 | €20,455 | €18,595 | -€1,860 | -9.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €18,595 | €18,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,796 | -€71,809 | -€15,013 | -26.4% |
| Amounts payable | 17/49 | €54,322 | €52,108 | -€2,213 | -4.1% |
| Amounts payable within one year | 42/48 | €54,322 | €52,108 | -€2,213 | -4.1% |
| Trade debts | 44 | €17,562 | €625 | -€16,937 | -96.4% |
| Suppliers | 440/4 | €17,562 | €625 | -€16,937 | -96.4% |
| Other amounts payable | 47/48 | €36,760 | €51,483 | +€14,723 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,612 | €11,832 | -€3,780 | -24.2% |
| Other operating charges | 640/8 | €1,774 | €1,992 | +€218 | +12.3% |
| Gross operating margin | 9900 | -€16,812 | -€1,125 | +€15,688 | +93.3% |
| Operating profit (loss) | 9901 | -€34,199 | -€14,949 | +€19,249 | +56.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €63 | +€8 | +13.5% |
| Recurring financial charges | 65 | €56 | €63 | +€8 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,255 | -€15,013 | +€19,242 | +56.2% |
| Profit (loss) for the period | 9904 | -€34,255 | -€15,013 | +€19,242 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,255 | -€15,013 | +€19,242 | +56.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.