Onif: 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.
Onif
Largest movements
- Cash +€148,835
up €148,835 (+998%), from €14,920 to €163,755
mainly Net result for the year (+€96,707) and Tax, wage and social debts (+€22,858)
- Receivables within one year -€22,187
down €22,187 (-71.6%), from €31,007 to €8,820
of which Trade receivables: -€21,924
- Profit (loss) carried forward +€96,707
up €96,707 (+323%), from €29,977 to €126,684
- Tax, wage and social debts +€22,858
up €22,858 (+123%), from €18,567 to €41,425
of which Taxes: +€22,889
- Other debts +€5,557
up €5,557 (+85.1%), from €6,528 to €12,086
- Gross operating margin +€89,000
up €89,000 (+234%), from €38,107 to €127,107
- Taxes +€19,421
up €19,421 (+248%), from €7,827 to €27,248
- Other operating charges +€1,851
new in 2025: €1,851
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 | €62,376 | €188,111 | +€125,735 | +202% |
| Fixed assets | 21/28 | €2,749 | €3,407 | +€658 | +23.9% |
| Tangible fixed assets | 22/27 | €2,749 | €3,407 | +€658 | +23.9% |
| Plant, machinery and equipment | 23 | €2,749 | €2,147 | -€602 | -21.9% |
| Other tangible fixed assets | 26 | - | €1,260 | +€1,260 | |
| Current assets | 29/58 | €59,627 | €184,704 | +€125,077 | +210% |
| Amounts receivable within one year | 40/41 | €31,007 | €8,820 | -€22,187 | -71.6% |
| Trade receivables | 40 | €30,744 | €8,820 | -€21,924 | -71.3% |
| Other amounts receivable | 41 | €263 | €0 | -€263 | -100% |
| Cash at bank and in hand | 54/58 | €14,920 | €163,755 | +€148,835 | +998% |
| Deferred charges and accrued income | 490/1 | €13,700 | €12,129 | -€1,572 | -11.5% |
| Total equity and liabilities | 10/49 | €62,376 | €188,111 | +€125,735 | +202% |
| Equity | 10/15 | €33,977 | €130,684 | +€96,707 | +285% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,977 | €126,684 | +€96,707 | +323% |
| Amounts payable | 17/49 | €28,400 | €57,427 | +€29,028 | +102% |
| Amounts payable within one year | 42/48 | €28,400 | €57,427 | +€29,028 | +102% |
| Trade debts | 44 | €3,304 | €3,917 | +€613 | +18.5% |
| Suppliers | 440/4 | €3,304 | €3,917 | +€613 | +18.5% |
| Taxes, remuneration and social security | 45 | €18,567 | €41,425 | +€22,858 | +123% |
| Taxes | 450/3 | €16,337 | €39,227 | +€22,889 | +140% |
| Remuneration and social security | 454/9 | €2,230 | €2,198 | -€32 | -1.4% |
| Other amounts payable | 47/48 | €6,528 | €12,086 | +€5,557 | +85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262 | €733 | +€471 | +179% |
| Other operating charges | 640/8 | - | €1,851 | +€1,851 | |
| Gross operating margin | 9900 | €38,107 | €127,107 | +€89,000 | +234% |
| Operating profit (loss) | 9901 | €37,845 | €124,523 | +€86,678 | +229% |
| Financial charges | 65/66B | €41 | €568 | +€527 | +1,274% |
| Recurring financial charges | 65 | €41 | €568 | +€527 | +1,274% |
| Profit (loss) for the period before taxes | 9903 | €37,804 | €123,955 | +€86,152 | +228% |
| Income taxes | 67/77 | €7,827 | €27,248 | +€19,421 | +248% |
| Profit (loss) for the period | 9904 | €29,977 | €96,707 | +€66,731 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €29,977 | €96,707 | +€66,731 | +223% |
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 18 October 2026 via checked.be.