ONIKA: 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.
ONIKA
Largest movements
- Receivables within one year +€965,216
up €965,216 (+149%), from €646,650 to €1.6m
of which Other amounts receivable: +€804,343
- Cash +€162,518
up €162,518 (+196%), from €82,762 to €245,280
mainly Debts after one year (+€833,778) and Current portion of long-term debt (+€149,619)
- Tangible fixed assets -€35,739
down €35,739 (-16.5%), from €216,967 to €181,228
- Debts after one year +€833,778
new in 2025: €833,778
- Current portion of long-term debt +€149,619
new in 2025: €149,619
- Other debts -€146,356
no longer reported in 2025 (was €146,356)
- Trade debts +€143,487
up €143,487 (+231%), from €62,185 to €205,672
- Reserves +€62,914
up €62,914 (+12.3%), from €511,453 to €574,367
- Other operating charges +€837,615
up €837,615 (+10,805%), from €7,752 to €845,366
- Gross operating margin +€526,819
up €526,819 (+30.2%), from €1.7m to €2.3m
- Taxes -€117,777
down €117,777 (-74.8%), from €157,532 to €39,755
- Staff costs +€100,393
up €100,393 (+8.8%), from €1.1m to €1.2m
- Financial charges +€24,864
up €24,864 (+2,239%), from €1,110 to €25,975
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 | €1,008,397 | €2,094,075 | +€1.1m | +108% |
| Fixed assets | 21/28 | €229,191 | €193,452 | -€35,739 | -15.6% |
| Tangible fixed assets | 22/27 | €216,967 | €181,228 | -€35,739 | -16.5% |
| Land and buildings | 22 | €73,611 | €56,584 | -€17,027 | -23.1% |
| Plant, machinery and equipment | 23 | €87,466 | €81,617 | -€5,849 | -6.7% |
| Furniture and vehicles | 24 | €55,890 | €43,027 | -€12,863 | -23.0% |
| Financial fixed assets | 28 | €12,224 | €12,224 | = | 0.0% |
| Current assets | 29/58 | €779,207 | €1,900,623 | +€1.1m | +144% |
| Stocks and contracts in progress | 3 | €36,337 | €33,475 | -€2,862 | -7.9% |
| Stocks | 30/36 | €36,337 | €33,475 | -€2,862 | -7.9% |
| Amounts receivable within one year | 40/41 | €646,650 | €1,611,865 | +€965,216 | +149% |
| Trade receivables | 40 | - | €160,872 | +€160,872 | |
| Other amounts receivable | 41 | €646,650 | €1,450,993 | +€804,343 | +124% |
| Cash at bank and in hand | 54/58 | €82,762 | €245,280 | +€162,518 | +196% |
| Deferred charges and accrued income | 490/1 | €13,458 | €10,002 | -€3,456 | -25.7% |
| Total equity and liabilities | 10/49 | €1,008,397 | €2,094,075 | +€1.1m | +108% |
| Equity | 10/15 | €561,453 | €624,367 | +€62,914 | +11.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €511,453 | €574,367 | +€62,914 | +12.3% |
| Distributable reserves | 133 | €511,453 | €574,367 | +€62,914 | +12.3% |
| Amounts payable | 17/49 | €446,945 | €1,469,708 | +€1.0m | +229% |
| Amounts payable after more than one year | 17 | - | €833,778 | +€833,778 | |
| Financial debts | 170/4 | - | €833,778 | +€833,778 | |
| Amounts payable within one year | 42/48 | €445,445 | €635,026 | +€189,581 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | - | €149,619 | +€149,619 | |
| Trade debts | 44 | €62,185 | €205,672 | +€143,487 | +231% |
| Suppliers | 440/4 | €62,185 | €205,672 | +€143,487 | +231% |
| Taxes, remuneration and social security | 45 | €236,903 | €279,735 | +€42,832 | +18.1% |
| Taxes | 450/3 | €186,687 | €240,972 | +€54,285 | +29.1% |
| Remuneration and social security | 454/9 | €50,216 | €38,763 | -€11,453 | -22.8% |
| Other amounts payable | 47/48 | €146,356 | - | -€146,356 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €904 | -€597 | -39.8% |
| Remuneration, social security and pensions | 62 | €1,143,264 | €1,243,657 | +€100,393 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,338 | €51,437 | +€5,099 | +11.0% |
| Other operating charges | 640/8 | €7,752 | €845,366 | +€837,615 | +10,805% |
| Gross operating margin | 9900 | €1,742,285 | €2,269,104 | +€526,819 | +30.2% |
| Operating profit (loss) | 9901 | €544,931 | €128,644 | -€416,287 | -76.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €1,110 | €25,975 | +€24,864 | +2,239% |
| Recurring financial charges | 65 | €1,110 | €25,975 | +€24,864 | +2,239% |
| Profit (loss) for the period before taxes | 9903 | €543,825 | €102,669 | -€441,156 | -81.1% |
| Income taxes | 67/77 | €157,532 | €39,755 | -€117,777 | -74.8% |
| Profit (loss) for the period | 9904 | €386,293 | €62,914 | -€323,379 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €386,293 | €62,914 | -€323,379 | -83.7% |
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.