ONIVO: 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.
ONIVO
Largest movements
- Tangible fixed assets +€348,508
up €348,508 (+59.0%), from €590,864 to €939,372
of which Land and buildings: +€433,476
- Cash -€83,077
down €83,077 (-92.7%), from €89,641 to €6,564
mainly Investment in fixed assets (net) (-€394,026) and Debts after one year (-€75,000)
- Receivables within one year +€29,271
up €29,271 (+6,483%), from €452 to €29,722
- Other debts +€389,383
up €389,383 (+183%), from €212,837 to €602,220
- Debts after one year -€75,000
down €75,000 (-50.4%), from €148,720 to €73,720
- Trade debts -€57,870
down €57,870 (-100%), from €57,870 to €0
- Reserves +€43,909
up €43,909 (+19.4%), from €225,771 to €269,681
of which Distributable reserves: +€43,909
- Tax, wage and social debts -€14,710
down €14,710 (-77.0%), from €19,101 to €4,391
- Gross operating margin -€26,377
down €26,377 (-17.8%), from €148,114 to €121,738
- Other operating charges -€14,296
down €14,296 (-46.6%), from €30,684 to €16,389
- Taxes -€11,858
down €11,858 (-62.1%), from €19,101 to €7,243
- Depreciation +€11,406
up €11,406 (+33.4%), from €34,111 to €45,518
- Financial charges -€3,313
down €3,313 (-27.6%), from €11,992 to €8,679
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 | €680,956 | €975,658 | +€294,702 | +43.3% |
| Fixed assets | 21/28 | €590,864 | €939,372 | +€348,508 | +59.0% |
| Tangible fixed assets | 22/27 | €590,864 | €939,372 | +€348,508 | +59.0% |
| Land and buildings | 22 | €505,643 | €939,119 | +€433,476 | +85.7% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €767 | €253 | -€515 | -67.1% |
| Other tangible fixed assets | 26 | €84,453 | - | -€84,453 | |
| Current assets | 29/58 | €90,093 | €36,286 | -€53,806 | -59.7% |
| Amounts receivable within one year | 40/41 | €452 | €29,722 | +€29,271 | +6,483% |
| Other amounts receivable | 41 | €452 | €29,722 | +€29,271 | +6,483% |
| Cash at bank and in hand | 54/58 | €89,641 | €6,564 | -€83,077 | -92.7% |
| Total equity and liabilities | 10/49 | €680,956 | €975,658 | +€294,702 | +43.3% |
| Equity | 10/15 | €230,482 | €274,392 | +€43,909 | +19.1% |
| Contributions | 10/11 | €4,711 | €4,711 | = | 0.0% |
| Reserves | 13 | €225,771 | €269,681 | +€43,909 | +19.4% |
| Non-distributable reserves | 130/1 | €9,880 | €9,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,880 | €9,880 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,919 | €8,919 | = | 0.0% |
| Distributable reserves | 133 | €206,973 | €250,882 | +€43,909 | +21.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €450,474 | €701,266 | +€250,793 | +55.7% |
| Amounts payable after more than one year | 17 | €148,720 | €73,720 | -€75,000 | -50.4% |
| Other amounts payable | 178/9 | €148,720 | €73,720 | -€75,000 | -50.4% |
| Amounts payable within one year | 42/48 | €289,808 | €606,610 | +€316,803 | +109% |
| Trade debts | 44 | €57,870 | €0 | -€57,870 | -100% |
| Suppliers | 440/4 | €57,870 | €0 | -€57,870 | -100% |
| Taxes, remuneration and social security | 45 | €19,101 | €4,391 | -€14,710 | -77.0% |
| Taxes | 450/3 | €19,101 | €4,391 | -€14,710 | -77.0% |
| Other amounts payable | 47/48 | €212,837 | €602,220 | +€389,383 | +183% |
| Accrued charges and deferred income | 492/3 | €11,946 | €20,936 | +€8,990 | +75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,111 | €45,518 | +€11,406 | +33.4% |
| Other operating charges | 640/8 | €30,684 | €16,389 | -€14,296 | -46.6% |
| Gross operating margin | 9900 | €148,114 | €121,738 | -€26,377 | -17.8% |
| Operating profit (loss) | 9901 | €83,319 | €59,831 | -€23,487 | -28.2% |
| Financial charges | 65/66B | €11,992 | €8,679 | -€3,313 | -27.6% |
| Recurring financial charges | 65 | €11,992 | €8,679 | -€3,313 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €71,326 | €51,152 | -€20,174 | -28.3% |
| Income taxes | 67/77 | €19,101 | €7,243 | -€11,858 | -62.1% |
| Profit (loss) for the period | 9904 | €52,225 | €43,909 | -€8,316 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,225 | €43,909 | -€8,316 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.