ONIS DIA: 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.
ONIS DIA
Largest movements
- Current investments -€3,917
no longer reported in 2025 (was €3,917)
- Cash +€2,956
up €2,956 (+247%), from €1,195 to €4,151
mainly Current investments (+€3,917) and Depreciation (+€2,084)
- Tangible fixed assets -€2,084
down €2,084 (-10.7%), from €19,527 to €17,443
of which Plant, machinery and equipment: -€1,241
- Deferred charges and accrued income +€1,754
new in 2025: €1,754
- Profit (loss) carried forward -€3,885
down €3,885 (-11.1%), from -€35,103 to -€38,988
- Depreciation -€15,520
down €15,520 (-88.2%), from €17,604 to €2,084
- Gross operating margin -€7,779
down €7,779 (-85.2%), from €9,133 to €1,355
- Financial charges +€584
up €584 (+944%), from €62 to €646
- Taxes +€234
up €234, from -€69 to €165
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 | €146,532 | €143,971 | -€2,561 | -1.7% |
| Fixed assets | 21/28 | €126,520 | €124,436 | -€2,084 | -1.6% |
| Tangible fixed assets | 22/27 | €19,527 | €17,443 | -€2,084 | -10.7% |
| Plant, machinery and equipment | 23 | €2,532 | €1,291 | -€1,241 | -49.0% |
| Furniture and vehicles | 24 | €2,495 | €1,652 | -€843 | -33.8% |
| Other tangible fixed assets | 26 | €14,500 | €14,500 | = | 0.0% |
| Financial fixed assets | 28 | €106,993 | €106,993 | = | 0.0% |
| Current assets | 29/58 | €20,012 | €19,535 | -€477 | -2.4% |
| Amounts receivable within one year | 40/41 | €14,900 | €13,630 | -€1,270 | -8.5% |
| Trade receivables | 40 | €4,900 | €3,630 | -€1,270 | -25.9% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Current investments | 50/53 | €3,917 | - | -€3,917 | |
| Cash at bank and in hand | 54/58 | €1,195 | €4,151 | +€2,956 | +247% |
| Deferred charges and accrued income | 490/1 | - | €1,754 | +€1,754 | |
| Total equity and liabilities | 10/49 | €146,532 | €143,971 | -€2,561 | -1.7% |
| Equity | 10/15 | €36,019 | €32,134 | -€3,885 | -10.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €9,148 | €9,148 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €2,951 | €2,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,103 | -€38,988 | -€3,885 | -11.1% |
| Amounts payable | 17/49 | €110,514 | €111,838 | +€1,324 | +1.2% |
| Amounts payable within one year | 42/48 | €110,514 | €111,838 | +€1,324 | +1.2% |
| Trade debts | 44 | €8,138 | €7,380 | -€758 | -9.3% |
| Suppliers | 440/4 | €8,138 | €7,380 | -€758 | -9.3% |
| Taxes, remuneration and social security | 45 | €2,695 | €3,735 | +€1,040 | +38.6% |
| Taxes | 450/3 | €2,695 | €2,059 | -€636 | -23.6% |
| Remuneration and social security | 454/9 | - | €1,676 | +€1,676 | |
| Other amounts payable | 47/48 | €99,681 | €100,722 | +€1,042 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,604 | €2,084 | -€15,520 | -88.2% |
| Other operating charges | 640/8 | €2,299 | €2,345 | +€46 | +2.0% |
| Gross operating margin | 9900 | €9,133 | €1,355 | -€7,779 | -85.2% |
| Operating profit (loss) | 9901 | -€10,770 | -€3,074 | +€7,696 | +71.5% |
| Financial income | 75/76B | €1 | €1 | -€1 | -58.6% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -58.6% |
| Financial charges | 65/66B | €62 | €646 | +€584 | +944% |
| Recurring financial charges | 65 | €62 | €646 | +€584 | +944% |
| Profit (loss) for the period before taxes | 9903 | -€10,831 | -€3,720 | +€7,111 | +65.7% |
| Income taxes | 67/77 | -€69 | €165 | +€234 | |
| Profit (loss) for the period | 9904 | -€10,762 | -€3,885 | +€6,877 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,762 | -€3,885 | +€6,877 | +63.9% |
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 13 October 2026 via checked.be.