ONIRO: 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.
ONIRO
Largest movements
- Receivables after one year -€34,535
down €34,535 (-19.2%), from €179,494 to €144,959
- Stocks and contracts -€32,348
down €32,348 (-46.8%), from €69,122 to €36,774
of which Contracts in progress: -€26,178
- Receivables within one year -€6,318
down €6,318 (-12.4%), from €50,779 to €44,462
of which Other amounts receivable: -€31,599
- Cash -€4,576
down €4,576 (-13.3%), from €34,386 to €29,809
mainly Other debts (-€64,000) and Advances received (-€57,838)
- Other debts -€64,000
down €64,000 (-100.0%), from €64,000 to €0
- Advances received -€57,838
down €57,838 (-100.0%), from €57,838 to €0
- Trade debts +€39,368
up €39,368 (+61.2%), from €64,331 to €103,699
- Current portion of long-term debt +€33,021
up €33,021 (+222.0%), from €14,876 to €47,897
- Tax, wage and social debts -€20,490
down €20,490 (-63.7%), from €32,184 to €11,694
of which Taxes: -€20,671
- Gross operating margin -€121,538
down €121,538 (-32.6%), from €373,234 to €251,696
- Staff costs -€40,801
down €40,801 (-16.1%), from €254,206 to €213,406
- Taxes -€20,450
down €20,450 (-77.2%), from €26,501 to €6,052
- Write-downs +€16,677
new in 2025: €16,677
- Financial income +€3,972
up €3,972 (+82.8%), from €4,796 to €8,768
of which Financial income: +€3,872
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 | €344,482 | €266,995 | -€77,487 | -22.5% |
| Fixed assets | 21/28 | €7,638 | €9,351 | +€1,713 | +22.4% |
| Tangible fixed assets | 22/27 | €2,388 | €2,076 | -€312 | -13.1% |
| Plant, machinery and equipment | 23 | €2,200 | €2,076 | -€124 | -5.6% |
| Furniture and vehicles | 24 | €188 | €0 | -€188 | -100.0% |
| Financial fixed assets | 28 | €5,250 | €7,275 | +€2,025 | +38.6% |
| Current assets | 29/58 | €336,844 | €257,644 | -€79,200 | -23.5% |
| Amounts receivable after more than one year | 29 | €179,494 | €144,959 | -€34,535 | -19.2% |
| Other amounts receivable | 291 | €179,494 | €144,959 | -€34,535 | -19.2% |
| Stocks and contracts in progress | 3 | €69,122 | €36,774 | -€32,348 | -46.8% |
| Stocks | 30/36 | €38,777 | €32,607 | -€6,170 | -15.9% |
| Contracts in progress | 37 | €30,345 | €4,167 | -€26,178 | -86.3% |
| Amounts receivable within one year | 40/41 | €50,779 | €44,462 | -€6,318 | -12.4% |
| Trade receivables | 40 | €13,421 | €38,702 | +€25,281 | +188.4% |
| Other amounts receivable | 41 | €37,359 | €5,760 | -€31,599 | -84.6% |
| Cash at bank and in hand | 54/58 | €34,386 | €29,809 | -€4,576 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,064 | €1,640 | -€1,424 | -46.5% |
| Total equity and liabilities | 10/49 | €344,482 | €266,995 | -€77,487 | -22.5% |
| Equity | 10/15 | €93,400 | €99,748 | +€6,348 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,800 | €81,148 | +€6,348 | +8.5% |
| Distributable reserves | 133 | €74,800 | €81,148 | +€6,348 | +8.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €251,082 | €167,247 | -€83,835 | -33.4% |
| Amounts payable after more than one year | 17 | €17,853 | €3,957 | -€13,897 | -77.8% |
| Financial debts | 170/4 | €17,853 | €3,957 | -€13,897 | -77.8% |
| Amounts payable within one year | 42/48 | €233,228 | €163,290 | -€69,938 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €14,876 | €47,897 | +€33,021 | +222.0% |
| Trade debts | 44 | €64,331 | €103,699 | +€39,368 | +61.2% |
| Suppliers | 440/4 | €64,331 | €103,699 | +€39,368 | +61.2% |
| Advances received on contracts in progress | 46 | €57,838 | €0 | -€57,838 | -100.0% |
| Taxes, remuneration and social security | 45 | €32,184 | €11,694 | -€20,490 | -63.7% |
| Taxes | 450/3 | €26,723 | €6,052 | -€20,671 | -77.4% |
| Remuneration and social security | 454/9 | €5,461 | €5,643 | +€181 | +3.3% |
| Other amounts payable | 47/48 | €64,000 | €0 | -€64,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €254,206 | €213,406 | -€40,801 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,210 | €2,516 | -€2,694 | -51.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,677 | +€16,677 | |
| Other operating charges | 640/8 | €4,086 | €3,833 | -€254 | -6.2% |
| Gross operating margin | 9900 | €373,234 | €251,696 | -€121,538 | -32.6% |
| Operating profit (loss) | 9901 | €109,731 | €15,265 | -€94,466 | -86.1% |
| Financial income | 75/76B | €4,796 | €8,768 | +€3,972 | +82.8% |
| Recurring financial income | 75 | €4,796 | €8,668 | +€3,872 | +80.7% |
| Non-recurring financial income | 76B | - | €100 | +€100 | |
| Financial charges | 65/66B | €9,252 | €11,634 | +€2,382 | +25.7% |
| Recurring financial charges | 65 | €9,252 | €11,634 | +€2,382 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €105,275 | €12,400 | -€92,875 | -88.2% |
| Income taxes | 67/77 | €26,501 | €6,052 | -€20,450 | -77.2% |
| Profit (loss) for the period | 9904 | €78,774 | €6,348 | -€72,425 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,774 | €6,348 | -€72,425 | -91.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.