ONIRIC STUDIO: what changed
Two fiscal 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.
ONIRIC STUDIO
Largest movements
- Intangible fixed assets +€15,697
up €15,697 (+45.2%), from €34,742 to €50,440
- Cash -€12,333
down €12,333 (-58.3%), from €21,149 to €8,816
mainly Investment in fixed assets (net) (-€29,638) and Net result for the year (-€20,372)
- Receivables within one year -€6,043
down €6,043 (-61.2%), from €9,879 to €3,836
of which Other amounts receivable: -€5,925
- Tangible fixed assets +€1,297
up €1,297 (+54.7%), from €2,370 to €3,666
- Profit (loss) carried forward -€20,372
down €20,372 (-33.1%), from €61,588 to €41,217
- Other debts +€19,932
up €19,932 (+153326.2%), from €13 to €19,945
- Advances received -€752
no longer reported in 2025 (was €752)
- Gross operating margin -€1,856
down €1,856 (-36.7%), from -€5,053 to -€6,909
- Depreciation -€231
down €231 (-1.8%), from €12,875 to €12,644
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 | €68,794 | €67,211 | -€1,582 | -2.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €37,112 | €54,106 | +€16,994 | +45.8% |
| Intangible fixed assets | 21 | €34,742 | €50,440 | +€15,697 | +45.2% |
| Tangible fixed assets | 22/27 | €2,370 | €3,666 | +€1,297 | +54.7% |
| Furniture and vehicles | 24 | €2,370 | €3,666 | +€1,297 | +54.7% |
| Current assets | 29/58 | €31,682 | €13,105 | -€18,576 | -58.6% |
| Amounts receivable within one year | 40/41 | €9,879 | €3,836 | -€6,043 | -61.2% |
| Trade receivables | 40 | €752 | €633 | -€119 | -15.8% |
| Other amounts receivable | 41 | €9,127 | €3,202 | -€5,925 | -64.9% |
| Cash at bank and in hand | 54/58 | €21,149 | €8,816 | -€12,333 | -58.3% |
| Deferred charges and accrued income | 490/1 | €654 | €454 | -€200 | -30.6% |
| Total equity and liabilities | 10/49 | €68,794 | €67,211 | -€1,582 | -2.3% |
| Equity | 10/15 | €66,588 | €46,217 | -€20,372 | -30.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,588 | €41,217 | -€20,372 | -33.1% |
| Amounts payable | 17/49 | €2,205 | €20,995 | +€18,789 | +851.9% |
| Amounts payable within one year | 42/48 | €2,205 | €20,595 | +€18,390 | +833.8% |
| Trade debts | 44 | €1,154 | €473 | -€681 | -59.0% |
| Suppliers | 440/4 | €1,154 | €473 | -€681 | -59.0% |
| Advances received on contracts in progress | 46 | €752 | - | -€752 | |
| Taxes, remuneration and social security | 45 | €286 | €176 | -€110 | -38.5% |
| Taxes | 450/3 | €286 | €176 | -€110 | -38.5% |
| Other amounts payable | 47/48 | €13 | €19,945 | +€19,932 | +153326.2% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,875 | €12,644 | -€231 | -1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,053 | -€6,909 | -€1,856 | -36.7% |
| Operating profit (loss) | 9901 | -€18,315 | -€19,953 | -€1,637 | -8.9% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €199 | €240 | +€41 | +20.6% |
| Recurring financial charges | 65 | €199 | €240 | +€41 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,508 | -€20,193 | -€1,685 | -9.1% |
| Income taxes | 67/77 | €147 | €179 | +€31 | +21.3% |
| Profit (loss) for the period | 9904 | -€18,655 | -€20,372 | -€1,716 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,655 | -€20,372 | -€1,716 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.