ONISA CONSTRUCT: 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.
ONISA CONSTRUCT
Largest movements
- Receivables within one year +€66,489
up €66,489 (+65.8%), from €101,083 to €167,572
of which Trade receivables: +€68,910
- Tangible fixed assets +€15,611
up €15,611 (+109.8%), from €14,214 to €29,825
of which Furniture and vehicles: +€14,773
- Cash -€14,747
down €14,747 (-97.1%), from €15,194 to €447
mainly Receivables within one year (-€66,489) and Investment in fixed assets (net) (-€21,605)
- Stocks and contracts -€10,689
down €10,689 (-94.8%), from €11,272 to €583
- Deferred charges and accrued income -€8,771
down €8,771 (-31.9%), from €27,533 to €18,761
- Trade debts +€41,901
up €41,901 (+43.4%), from €96,587 to €138,488
- Current portion of long-term debt +€5,675
up €5,675 (+179.1%), from €3,169 to €8,844
- Debts after one year +€4,895
up €4,895 (+62.4%), from €7,844 to €12,738
- Tax, wage and social debts -€4,705
down €4,705 (-60.5%), from €7,775 to €3,070
of which Remuneration and social security: -€6,368
- Gross operating margin -€2,567
down €2,567 (-20.4%), from €12,559 to €9,992
- Depreciation +€1,573
up €1,573 (+35.6%), from €4,421 to €5,994
- Taxes +€1,148
up €1,148 (+222.8%), from €515 to €1,663
- Other operating charges +€531
up €531 (+147.3%), from €361 to €892
- Financial charges +€198
up €198 (+18.3%), from €1,082 to €1,280
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,697 | €217,589 | +€47,892 | +28.2% |
| Fixed assets | 21/28 | €14,614 | €30,225 | +€15,611 | +106.8% |
| Tangible fixed assets | 22/27 | €14,214 | €29,825 | +€15,611 | +109.8% |
| Plant, machinery and equipment | 23 | €871 | €1,709 | +€838 | +96.2% |
| Furniture and vehicles | 24 | €13,343 | €28,116 | +€14,773 | +110.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €155,083 | €187,364 | +€32,281 | +20.8% |
| Stocks and contracts in progress | 3 | €11,272 | €583 | -€10,689 | -94.8% |
| Stocks | 30/36 | €11,272 | €583 | -€10,689 | -94.8% |
| Amounts receivable within one year | 40/41 | €101,083 | €167,572 | +€66,489 | +65.8% |
| Trade receivables | 40 | €94,830 | €163,740 | +€68,910 | +72.7% |
| Other amounts receivable | 41 | €6,253 | €3,832 | -€2,421 | -38.7% |
| Cash at bank and in hand | 54/58 | €15,194 | €447 | -€14,747 | -97.1% |
| Deferred charges and accrued income | 490/1 | €27,533 | €18,761 | -€8,771 | -31.9% |
| Total equity and liabilities | 10/49 | €169,697 | €217,589 | +€47,892 | +28.2% |
| Equity | 10/15 | €35,271 | €35,498 | +€227 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,811 | €15,038 | +€227 | +1.5% |
| Provisions and deferred taxes | 16 | €18,750 | €18,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,750 | €18,750 | = | 0.0% |
| Environmental obligations | 163 | €18,750 | €18,750 | = | 0.0% |
| Amounts payable | 17/49 | €115,675 | €163,341 | +€47,665 | +41.2% |
| Amounts payable after more than one year | 17 | €7,844 | €12,738 | +€4,895 | +62.4% |
| Financial debts | 170/4 | €7,844 | €12,738 | +€4,895 | +62.4% |
| Amounts payable within one year | 42/48 | €107,832 | €150,602 | +€42,771 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €3,169 | €8,844 | +€5,675 | +179.1% |
| Trade debts | 44 | €96,587 | €138,488 | +€41,901 | +43.4% |
| Suppliers | 440/4 | €96,587 | €138,488 | +€41,901 | +43.4% |
| Taxes, remuneration and social security | 45 | €7,775 | €3,070 | -€4,705 | -60.5% |
| Taxes | 450/3 | €1,407 | €3,070 | +€1,663 | +118.2% |
| Remuneration and social security | 454/9 | €6,368 | €0 | -€6,368 | -100.0% |
| Other amounts payable | 47/48 | €300 | €200 | -€100 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,421 | €5,994 | +€1,573 | +35.6% |
| Other operating charges | 640/8 | €361 | €892 | +€531 | +147.3% |
| Non-recurring operating charges | 66A | €5,877 | €0 | -€5,877 | -100.0% |
| Gross operating margin | 9900 | €12,559 | €9,992 | -€2,567 | -20.4% |
| Operating profit (loss) | 9901 | €1,900 | €3,106 | +€1,206 | +63.5% |
| Financial income | 75/76B | €164 | €65 | -€99 | -60.5% |
| Recurring financial income | 75 | €164 | €65 | -€99 | -60.5% |
| Financial charges | 65/66B | €1,082 | €1,280 | +€198 | +18.3% |
| Recurring financial charges | 65 | €1,082 | €1,280 | +€198 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €982 | €1,890 | +€909 | +92.6% |
| Income taxes | 67/77 | €515 | €1,663 | +€1,148 | +222.8% |
| Profit (loss) for the period | 9904 | €466 | €227 | -€239 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €466 | €227 | -€239 | -51.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.