ONIONSPICE: what changed
ONIONSPICE
Largest movements
- Receivables within one year +€111,055
up €111,055 (+33.1%), from €335,878 to €446,933
of which Trade receivables: +€111,243
- Tangible fixed assets -€47,344
down €47,344 (-6.6%), from €718,887 to €671,543
of which Land and buildings: -€36,031
- Cash -€27,476
down €27,476 (-35.6%), from €77,129 to €49,653
mainly Contributions, distributions and other (-€333,783) and Receivables within one year (-€111,055)
- Other debts +€261,543
up €261,543 (+146%), from €179,241 to €440,784
- Reserves -€254,805
down €254,805 (-92.5%), from €275,427 to €20,623
- Debts after one year -€49,251
down €49,251 (-14.6%), from €336,437 to €287,186
- Trade debts +€33,121
up €33,121 (+13.4%), from €247,664 to €280,785
- Short-term financial debts +€25,000
up €25,000 (+25.0%), from €100,000 to €125,000
- Depreciation -€10,792
down €10,792 (-11.7%), from €92,339 to €81,547
- Gross operating margin +€8,370
up €8,370 (+1.5%), from €570,012 to €578,381
- Taxes +€6,800
up €6,800 (+27.0%), from €25,165 to €31,965
- Financial charges -€6,188
down €6,188 (-14.3%), from €43,216 to €37,028
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,229,758 | €1,262,623 | +€32,865 | +2.7% |
| Fixed assets | 21/28 | €725,685 | €678,090 | -€47,594 | -6.6% |
| Intangible fixed assets | 21 | €1,000 | €750 | -€250 | -25.0% |
| Tangible fixed assets | 22/27 | €718,887 | €671,543 | -€47,344 | -6.6% |
| Land and buildings | 22 | €621,103 | €585,072 | -€36,031 | -5.8% |
| Plant, machinery and equipment | 23 | €76,748 | €73,395 | -€3,353 | -4.4% |
| Furniture and vehicles | 24 | €21,036 | €13,076 | -€7,960 | -37.8% |
| Financial fixed assets | 28 | €5,798 | €5,798 | = | 0.0% |
| Current assets | 29/58 | €504,074 | €584,532 | +€80,459 | +16.0% |
| Stocks and contracts in progress | 3 | €84,232 | €87,946 | +€3,714 | +4.4% |
| Stocks | 30/36 | €84,232 | €87,946 | +€3,714 | +4.4% |
| Amounts receivable within one year | 40/41 | €335,878 | €446,933 | +€111,055 | +33.1% |
| Trade receivables | 40 | €329,911 | €441,154 | +€111,243 | +33.7% |
| Other amounts receivable | 41 | €5,967 | €5,780 | -€188 | -3.1% |
| Cash at bank and in hand | 54/58 | €77,129 | €49,653 | -€27,476 | -35.6% |
| Deferred charges and accrued income | 490/1 | €6,835 | - | -€6,835 | |
| Total equity and liabilities | 10/49 | €1,229,758 | €1,262,623 | +€32,865 | +2.7% |
| Equity | 10/15 | €275,427 | €20,623 | -€254,805 | -92.5% |
| Reserves | 13 | €275,427 | €20,623 | -€254,805 | -92.5% |
| Distributable reserves | 133 | €275,427 | €20,623 | -€254,805 | -92.5% |
| Amounts payable | 17/49 | €954,331 | €1,242,000 | +€287,669 | +30.1% |
| Amounts payable after more than one year | 17 | €336,437 | €287,186 | -€49,251 | -14.6% |
| Financial debts | 170/4 | €336,437 | €287,186 | -€49,251 | -14.6% |
| Amounts payable within one year | 42/48 | €617,894 | €954,814 | +€336,920 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €71,287 | €77,232 | +€5,945 | +8.3% |
| Financial debts | 43 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Credit institutions | 430/8 | €100,000 | €125,000 | +€25,000 | +25.0% |
| Trade debts | 44 | €247,664 | €280,785 | +€33,121 | +13.4% |
| Suppliers | 440/4 | €247,664 | €280,785 | +€33,121 | +13.4% |
| Taxes, remuneration and social security | 45 | €19,701 | €31,012 | +€11,310 | +57.4% |
| Taxes | 450/3 | €10,512 | €15,097 | +€4,584 | +43.6% |
| Remuneration and social security | 454/9 | €9,189 | €15,915 | +€6,726 | +73.2% |
| Other amounts payable | 47/48 | €179,241 | €440,784 | +€261,543 | +146% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €339,152 | €336,964 | -€2,189 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,339 | €81,547 | -€10,792 | -11.7% |
| Other operating charges | 640/8 | €17,060 | €11,987 | -€5,074 | -29.7% |
| Non-recurring operating charges | 66A | - | €207 | +€207 | |
| Gross operating margin | 9900 | €570,012 | €578,381 | +€8,370 | +1.5% |
| Operating profit (loss) | 9901 | €121,460 | €147,677 | +€26,217 | +21.6% |
| Financial income | 75/76B | €112 | €294 | +€183 | +164% |
| Recurring financial income | 75 | €112 | €294 | +€183 | +164% |
| Financial charges | 65/66B | €43,216 | €37,028 | -€6,188 | -14.3% |
| Recurring financial charges | 65 | €43,216 | €37,028 | -€6,188 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €78,355 | €110,944 | +€32,588 | +41.6% |
| Income taxes | 67/77 | €25,165 | €31,965 | +€6,800 | +27.0% |
| Profit (loss) for the period | 9904 | €53,190 | €78,979 | +€25,789 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,190 | €78,979 | +€25,789 | +48.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.