OniVa+: 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.
OniVa+
Largest movements
- Current investments -€450,000
down €450,000 (-100.0%), from €450,000 to €0
- Cash +€386,247
up €386,247 (+97.2%), from €397,494 to €783,741
mainly Current investments (+€450,000) and Net result for the year (+€301,741)
- Receivables after one year -€58,528
down €58,528 (-50.6%), from €115,723 to €57,195
- Intangible fixed assets -€51,332
down €51,332 (-99.9%), from €51,389 to €57
- Deferred charges and accrued income +€29,806
up €29,806 (+52.3%), from €57,008 to €86,814
- Debts after one year -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Reserves +€144,245
up €144,245 (+21.8%), from €661,068 to €805,313
- Tax, wage and social debts -€37,052
down €37,052 (-39.5%), from €93,883 to €56,831
of which Taxes: -€35,323
- Current portion of long-term debt -€14,326
down €14,326 (-100.0%), from €14,326 to €0
- Accrued charges and deferred income -€13,554
down €13,554 (-18.5%), from €73,254 to €59,700
- Gross operating margin +€261,199
up €261,199 (+39.8%), from €657,045 to €918,245
- Depreciation -€136,360
down €136,360 (-64.6%), from €211,043 to €74,683
- Taxes +€105,731
up €105,731 (+266.0%), from €39,750 to €145,481
- Staff costs +€62,974
up €62,974 (+18.7%), from €335,874 to €398,848
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 | €1,181,062 | €1,023,625 | -€157,437 | -13.3% |
| Fixed assets | 21/28 | €146,090 | €86,734 | -€59,356 | -40.6% |
| Intangible fixed assets | 21 | €51,389 | €57 | -€51,332 | -99.9% |
| Tangible fixed assets | 22/27 | €94,701 | €86,677 | -€8,024 | -8.5% |
| Land and buildings | 22 | - | €9,519 | +€9,519 | |
| Plant, machinery and equipment | 23 | €4,270 | €3,643 | -€627 | -14.7% |
| Furniture and vehicles | 24 | €19,009 | €13,247 | -€5,763 | -30.3% |
| Other tangible fixed assets | 26 | €71,422 | €60,268 | -€11,154 | -15.6% |
| Current assets | 29/58 | €1,034,972 | €936,891 | -€98,081 | -9.5% |
| Amounts receivable after more than one year | 29 | €115,723 | €57,195 | -€58,528 | -50.6% |
| Other amounts receivable | 291 | €115,723 | €57,195 | -€58,528 | -50.6% |
| Amounts receivable within one year | 40/41 | €14,747 | €9,140 | -€5,607 | -38.0% |
| Trade receivables | 40 | €817 | €0 | -€817 | -100.0% |
| Other amounts receivable | 41 | €13,930 | €9,140 | -€4,790 | -34.4% |
| Current investments | 50/53 | €450,000 | €0 | -€450,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €397,494 | €783,741 | +€386,247 | +97.2% |
| Deferred charges and accrued income | 490/1 | €57,008 | €86,814 | +€29,806 | +52.3% |
| Total equity and liabilities | 10/49 | €1,181,062 | €1,023,625 | -€157,437 | -13.3% |
| Equity | 10/15 | €681,068 | €825,313 | +€144,245 | +21.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €661,068 | €805,313 | +€144,245 | +21.8% |
| Distributable reserves | 133 | €661,068 | €805,313 | +€144,245 | +21.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €499,994 | €198,312 | -€301,681 | -60.3% |
| Amounts payable after more than one year | 17 | €250,000 | €0 | -€250,000 | -100.0% |
| Financial debts | 170/4 | €250,000 | €0 | -€250,000 | -100.0% |
| Amounts payable within one year | 42/48 | €176,739 | €138,612 | -€38,127 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €14,326 | €0 | -€14,326 | -100.0% |
| Trade debts | 44 | €9,616 | €21,941 | +€12,326 | +128.2% |
| Suppliers | 440/4 | €9,616 | €21,941 | +€12,326 | +128.2% |
| Taxes, remuneration and social security | 45 | €93,883 | €56,831 | -€37,052 | -39.5% |
| Taxes | 450/3 | €39,483 | €4,160 | -€35,323 | -89.5% |
| Remuneration and social security | 454/9 | €54,400 | €52,671 | -€1,729 | -3.2% |
| Other amounts payable | 47/48 | €58,915 | €59,840 | +€925 | +1.6% |
| Accrued charges and deferred income | 492/3 | €73,254 | €59,700 | -€13,554 | -18.5% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €335,874 | €398,848 | +€62,974 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,043 | €74,683 | -€136,360 | -64.6% |
| Other operating charges | 640/8 | €1,450 | €2,904 | +€1,454 | +100.3% |
| Gross operating margin | 9900 | €657,045 | €918,245 | +€261,199 | +39.8% |
| Operating profit (loss) | 9901 | €108,678 | €441,810 | +€333,131 | +306.5% |
| Financial income | 75/76B | €15,612 | €16,017 | +€405 | +2.6% |
| Recurring financial income | 75 | €15,612 | €16,017 | +€405 | +2.6% |
| Financial charges | 65/66B | €10,969 | €10,605 | -€364 | -3.3% |
| Recurring financial charges | 65 | €10,969 | €10,605 | -€364 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €113,322 | €447,222 | +€333,900 | +294.6% |
| Income taxes | 67/77 | €39,750 | €145,481 | +€105,731 | +266.0% |
| Profit (loss) for the period | 9904 | €73,572 | €301,741 | +€228,169 | +310.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,572 | €301,741 | +€228,169 | +310.1% |
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 10 October 2026 via checked.be.