ONIE: 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.
ONIE
Largest movements
- Cash -€65,935
down €65,935 (-79.3%), from €83,175 to €17,240
mainly Tax, wage and social debts (-€89,524) and Other debts (-€55,892)
- Current investments -€58,190
no longer reported in 2025 (was €58,190)
- Tangible fixed assets -€14,062
no longer reported in 2025 (was €14,062)
of which Furniture and vehicles: -€12,507
- Receivables within one year -€10,889
down €10,889 (-5.5%), from €198,949 to €188,060
of which Trade receivables: -€14,121
- Tax, wage and social debts -€89,524
no longer reported in 2025 (was €89,524)
of which Taxes: -€78,638
- Other debts -€55,892
down €55,892 (-68.5%), from €81,570 to €25,678
- Accrued charges and deferred income +€16,464
new in 2025: €16,464
- Short-term financial debts -€15,217
no longer reported in 2025 (was €15,217)
- Gross operating margin -€285,287
down €285,287 (-98.6%), from €289,476 to €4,189
- Taxes -€74,669
down €74,669 (-99.9%), from €74,751 to €82
- Staff costs -€37,968
down €37,968 (-91.7%), from €41,424 to €3,457
- Financial charges -€16,658
down €16,658 (-87.9%), from €18,961 to €2,303
of which Non-recurring financial charges: -€17,600
- Depreciation -€12,700
no longer reported in 2025 (was €12,700)
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 | €356,754 | €207,348 | -€149,406 | -41.9% |
| Fixed assets | 21/28 | €14,437 | €175 | -€14,262 | -98.8% |
| Tangible fixed assets | 22/27 | €14,062 | - | -€14,062 | |
| Furniture and vehicles | 24 | €12,507 | - | -€12,507 | |
| Other tangible fixed assets | 26 | €1,554 | - | -€1,554 | |
| Financial fixed assets | 28 | €375 | €175 | -€200 | -53.3% |
| Current assets | 29/58 | €342,317 | €207,173 | -€135,144 | -39.5% |
| Amounts receivable within one year | 40/41 | €198,949 | €188,060 | -€10,889 | -5.5% |
| Trade receivables | 40 | €68,468 | €54,348 | -€14,121 | -20.6% |
| Other amounts receivable | 41 | €130,480 | €133,712 | +€3,232 | +2.5% |
| Current investments | 50/53 | €58,190 | - | -€58,190 | |
| Cash at bank and in hand | 54/58 | €83,175 | €17,240 | -€65,935 | -79.3% |
| Deferred charges and accrued income | 490/1 | €2,003 | €1,873 | -€130 | -6.5% |
| Total equity and liabilities | 10/49 | €356,754 | €207,348 | -€149,406 | -41.9% |
| Equity | 10/15 | €160,780 | €158,877 | -€1,902 | -1.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €140,320 | €140,320 | = | 0.0% |
| Distributable reserves | 133 | €140,320 | €140,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,902 | -€1,902 | |
| Amounts payable | 17/49 | €195,974 | €48,471 | -€147,503 | -75.3% |
| Amounts payable within one year | 42/48 | €195,974 | €32,007 | -€163,968 | -83.7% |
| Financial debts | 43 | €15,217 | - | -€15,217 | |
| Other loans | 439 | €15,217 | - | -€15,217 | |
| Trade debts | 44 | €9,663 | €6,328 | -€3,334 | -34.5% |
| Suppliers | 440/4 | €9,663 | €6,328 | -€3,334 | -34.5% |
| Taxes, remuneration and social security | 45 | €89,524 | - | -€89,524 | |
| Taxes | 450/3 | €78,638 | - | -€78,638 | |
| Remuneration and social security | 454/9 | €10,886 | - | -€10,886 | |
| Other amounts payable | 47/48 | €81,570 | €25,678 | -€55,892 | -68.5% |
| Accrued charges and deferred income | 492/3 | - | €16,464 | +€16,464 | |
| Non-recurring operating income | 76A | - | €6,127 | +€6,127 | |
| Remuneration, social security and pensions | 62 | €41,424 | €3,457 | -€37,968 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,700 | - | -€12,700 | |
| Other operating charges | 640/8 | €1,647 | €570 | -€1,077 | -65.4% |
| Gross operating margin | 9900 | €289,476 | €4,189 | -€285,287 | -98.6% |
| Operating profit (loss) | 9901 | €233,704 | €162 | -€233,542 | -99.9% |
| Financial income | 75/76B | €328 | €321 | -€7 | -2.2% |
| Recurring financial income | 75 | €328 | €321 | -€7 | -2.2% |
| Financial charges | 65/66B | €18,961 | €2,303 | -€16,658 | -87.9% |
| Recurring financial charges | 65 | €1,161 | €2,103 | +€942 | +81.1% |
| Non-recurring financial charges | 66B | €17,800 | €200 | -€17,600 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €215,071 | -€1,820 | -€216,891 | |
| Income taxes | 67/77 | €74,751 | €82 | -€74,669 | -99.9% |
| Profit (loss) for the period | 9904 | €140,320 | -€1,902 | -€142,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €140,320 | -€1,902 | -€142,222 |
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 24 October 2026 via checked.be.