ONIMA: 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.
ONIMA
Largest movements
- Financial fixed assets +€35,000
up €35,000 (+105.8%), from €33,080 to €68,080
- Cash +€11,896
up €11,896 (+18.2%), from €65,374 to €77,270
mainly Net result for the year (+€36,863) and Tax, wage and social debts (+€11,653)
- Receivables within one year -€11,604
down €11,604 (-44.9%), from €25,841 to €14,237
- Reserves +€36,500
up €36,500 (+29.4%), from €124,350 to €160,850
- Other debts -€15,273
down €15,273 (-34.8%), from €43,911 to €28,639
- Tax, wage and social debts +€11,653
up €11,653 (+137.2%), from €8,495 to €20,148
- Gross operating margin +€17,782
up €17,782 (+40.8%), from €43,575 to €61,357
- Taxes +€13,165
up €13,165 (+264.4%), from €4,980 to €18,144
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 | €277,987 | €310,658 | +€32,670 | +11.8% |
| Fixed assets | 21/28 | €82,748 | €115,037 | +€32,289 | +39.0% |
| Tangible fixed assets | 22/27 | €49,667 | €46,956 | -€2,711 | -5.5% |
| Furniture and vehicles | 24 | €926 | €2,456 | +€1,531 | +165.3% |
| Other tangible fixed assets | 26 | €48,742 | €44,500 | -€4,242 | -8.7% |
| Financial fixed assets | 28 | €33,080 | €68,080 | +€35,000 | +105.8% |
| Current assets | 29/58 | €195,240 | €195,621 | +€382 | +0.2% |
| Amounts receivable within one year | 40/41 | €25,841 | €14,237 | -€11,604 | -44.9% |
| Trade receivables | 40 | €25,841 | €14,237 | -€11,604 | -44.9% |
| Current investments | 50/53 | €103,643 | €103,643 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,374 | €77,270 | +€11,896 | +18.2% |
| Deferred charges and accrued income | 490/1 | €381 | €471 | +€90 | +23.6% |
| Total equity and liabilities | 10/49 | €277,987 | €310,658 | +€32,670 | +11.8% |
| Equity | 10/15 | €149,199 | €186,061 | +€36,863 | +24.7% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €124,350 | €160,850 | +€36,500 | +29.4% |
| Distributable reserves | 133 | €124,350 | €160,850 | +€36,500 | +29.4% |
| Profit (loss) carried forward | 14 | €4,444 | €4,806 | +€363 | +8.2% |
| Provisions and deferred taxes | 16 | €75,000 | €75,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €75,000 | €75,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable | 17/49 | €53,789 | €49,596 | -€4,192 | -7.8% |
| Amounts payable within one year | 42/48 | €53,381 | €49,178 | -€4,203 | -7.9% |
| Trade debts | 44 | €975 | €391 | -€583 | -59.8% |
| Suppliers | 440/4 | €975 | €391 | -€583 | -59.8% |
| Taxes, remuneration and social security | 45 | €8,495 | €20,148 | +€11,653 | +137.2% |
| Taxes | 450/3 | €8,495 | €20,148 | +€11,653 | +137.2% |
| Other amounts payable | 47/48 | €43,911 | €28,639 | -€15,273 | -34.8% |
| Accrued charges and deferred income | 492/3 | €408 | €419 | +€11 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,845 | €5,081 | +€236 | +4.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €43,575 | €61,357 | +€17,782 | +40.8% |
| Operating profit (loss) | 9901 | €38,342 | €55,877 | +€17,534 | +45.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,335 | €870 | -€465 | -34.8% |
| Recurring financial charges | 65 | €1,335 | €870 | -€465 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €37,008 | €55,007 | +€17,999 | +48.6% |
| Income taxes | 67/77 | €4,980 | €18,144 | +€13,165 | +264.4% |
| Profit (loss) for the period | 9904 | €32,028 | €36,863 | +€4,835 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,028 | €36,863 | +€4,835 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.