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
- Receivables after one year -€250,000
down €250,000 (-100%), from €250,000 to €0
- Tangible fixed assets -€24,894
down €24,894 (-3.0%), from €829,090 to €804,196
of which Land and buildings: -€20,758
- Cash +€20,037
up €20,037 (+65.0%), from €30,809 to €50,845
mainly Receivables after one year (+€250,000) and Net result for the year (+€50,020)
- Reserves -€219,980
down €219,980 (-25.6%), from €860,023 to €640,042
- Debts after one year -€24,000
down €24,000 (-14.1%), from €170,000 to €146,000
- Current portion of long-term debt -€16,537
down €16,537 (-100%), from €16,537 to €0
- Gross operating margin +€12,275
up €12,275 (+15.5%), from €79,295 to €91,570
- Financial income +€3,213
up €3,213 (+30.5%), from €10,532 to €13,745
- Taxes +€2,835
up €2,835 (+17.6%), from €16,079 to €18,914
- Other operating charges +€2,585
up €2,585 (+116%), from €2,223 to €4,808
- Financial charges -€1,548
down €1,548 (-18.8%), from €8,227 to €6,680
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 | €1,138,332 | €885,103 | -€253,229 | -22.2% |
| Fixed assets | 21/28 | €829,090 | €804,196 | -€24,894 | -3.0% |
| Tangible fixed assets | 22/27 | €829,090 | €804,196 | -€24,894 | -3.0% |
| Land and buildings | 22 | €812,431 | €791,674 | -€20,758 | -2.6% |
| Furniture and vehicles | 24 | €16,659 | €12,522 | -€4,136 | -24.8% |
| Current assets | 29/58 | €309,242 | €80,907 | -€228,335 | -73.8% |
| Amounts receivable after more than one year | 29 | €250,000 | €0 | -€250,000 | -100% |
| Other amounts receivable | 291 | €250,000 | €0 | -€250,000 | -100% |
| Amounts receivable within one year | 40/41 | €1,233 | €0 | -€1,233 | -100% |
| Trade receivables | 40 | €1,233 | €0 | -€1,233 | -100% |
| Current investments | 50/53 | €3,500 | €3,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,809 | €50,845 | +€20,037 | +65.0% |
| Deferred charges and accrued income | 490/1 | €23,700 | €26,562 | +€2,862 | +12.1% |
| Total equity and liabilities | 10/49 | €1,138,332 | €885,103 | -€253,229 | -22.2% |
| Equity | 10/15 | €866,223 | €646,242 | -€219,980 | -25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €860,023 | €640,042 | -€219,980 | -25.6% |
| Distributable reserves | 133 | €860,023 | €640,042 | -€219,980 | -25.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €272,109 | €238,861 | -€33,249 | -12.2% |
| Amounts payable after more than one year | 17 | €170,000 | €146,000 | -€24,000 | -14.1% |
| Financial debts | 170/4 | €170,000 | €146,000 | -€24,000 | -14.1% |
| Amounts payable within one year | 42/48 | €92,969 | €86,544 | -€6,425 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €16,537 | €0 | -€16,537 | -100% |
| Trade debts | 44 | €124 | €3,147 | +€3,024 | +2,442% |
| Suppliers | 440/4 | €124 | €3,147 | +€3,024 | +2,442% |
| Taxes, remuneration and social security | 45 | €14,784 | €23,624 | +€8,840 | +59.8% |
| Taxes | 450/3 | €14,784 | €23,624 | +€8,840 | +59.8% |
| Other amounts payable | 47/48 | €61,525 | €59,773 | -€1,752 | -2.8% |
| Accrued charges and deferred income | 492/3 | €9,141 | €6,317 | -€2,824 | -30.9% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,781 | €24,894 | +€113 | +0.5% |
| Other operating charges | 640/8 | €2,223 | €4,808 | +€2,585 | +116% |
| Gross operating margin | 9900 | €79,295 | €91,570 | +€12,275 | +15.5% |
| Operating profit (loss) | 9901 | €52,291 | €61,868 | +€9,577 | +18.3% |
| Financial income | 75/76B | €10,532 | €13,745 | +€3,213 | +30.5% |
| Recurring financial income | 75 | €10,532 | €13,745 | +€3,213 | +30.5% |
| Financial charges | 65/66B | €8,227 | €6,680 | -€1,548 | -18.8% |
| Recurring financial charges | 65 | €8,227 | €6,680 | -€1,548 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €54,596 | €68,934 | +€14,338 | +26.3% |
| Income taxes | 67/77 | €16,079 | €18,914 | +€2,835 | +17.6% |
| Profit (loss) for the period | 9904 | €38,516 | €50,020 | +€11,503 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,516 | €50,020 | +€11,503 | +29.9% |
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 27 October 2026 via checked.be.