ONIX DESIGN: 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.
ONIX DESIGN
Largest movements
- Tangible fixed assets -€19,078
down €19,078 (-56.4%), from €33,828 to €14,750
- Receivables within one year +€8,167
up €8,167 (+34.3%), from €23,777 to €31,944
of which Trade receivables: +€7,459
- Deferred charges and accrued income -€875
no longer reported in 2025 (was €875)
- Debts after one year -€13,693
down €13,693 (-74.3%), from €18,422 to €4,729
- Trade debts +€7,181
up €7,181 (+437.8%), from €1,640 to €8,821
- Profit (loss) carried forward -€3,916
down €3,916 (-74.6%), from €5,249 to €1,333
- Current portion of long-term debt -€3,567
down €3,567 (-20.7%), from €17,261 to €13,693
- Short-term financial debts +€2,125
up €2,125 (+157.1%), from €1,353 to €3,478
- Gross operating margin -€17,022
down €17,022 (-45.2%), from €37,682 to €20,660
- Depreciation -€5,397
down €5,397 (-22.1%), from €24,474 to €19,078
- Taxes -€3,058
down €3,058 (-50.7%), from €6,038 to €2,979
- Other operating charges -€613
down €613 (-26.6%), from €2,303 to €1,690
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,480 | €46,695 | -€11,786 | -20.2% |
| Fixed assets | 21/28 | €33,828 | €14,750 | -€19,078 | -56.4% |
| Tangible fixed assets | 22/27 | €33,828 | €14,750 | -€19,078 | -56.4% |
| Furniture and vehicles | 24 | €33,828 | €14,750 | -€19,078 | -56.4% |
| Current assets | 29/58 | €24,652 | €31,944 | +€7,292 | +29.6% |
| Amounts receivable within one year | 40/41 | €23,777 | €31,944 | +€8,167 | +34.3% |
| Trade receivables | 40 | €6,939 | €14,398 | +€7,459 | +107.5% |
| Other amounts receivable | 41 | €16,838 | €17,547 | +€709 | +4.2% |
| Deferred charges and accrued income | 490/1 | €875 | - | -€875 | |
| Total equity and liabilities | 10/49 | €58,480 | €46,695 | -€11,786 | -20.2% |
| Equity | 10/15 | €10,249 | €6,333 | -€3,916 | -38.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,249 | €1,333 | -€3,916 | -74.6% |
| Amounts payable | 17/49 | €48,232 | €40,362 | -€7,870 | -16.3% |
| Amounts payable after more than one year | 17 | €18,422 | €4,729 | -€13,693 | -74.3% |
| Financial debts | 170/4 | €18,422 | €4,729 | -€13,693 | -74.3% |
| Amounts payable within one year | 42/48 | €29,810 | €35,633 | +€5,823 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €17,261 | €13,693 | -€3,567 | -20.7% |
| Financial debts | 43 | €1,353 | €3,478 | +€2,125 | +157.1% |
| Credit institutions | 430/8 | €1,353 | €3,478 | +€2,125 | +157.1% |
| Trade debts | 44 | €1,640 | €8,821 | +€7,181 | +437.8% |
| Suppliers | 440/4 | €1,640 | €8,821 | +€7,181 | +437.8% |
| Taxes, remuneration and social security | 45 | €9,486 | €9,569 | +€83 | +0.9% |
| Taxes | 450/3 | €9,486 | €9,569 | +€83 | +0.9% |
| Other amounts payable | 47/48 | €70 | €72 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,474 | €19,078 | -€5,397 | -22.1% |
| Other operating charges | 640/8 | €2,303 | €1,690 | -€613 | -26.6% |
| Gross operating margin | 9900 | €37,682 | €20,660 | -€17,022 | -45.2% |
| Operating profit (loss) | 9901 | €10,904 | -€108 | -€11,012 | |
| Financial income | 75/76B | €200 | - | -€200 | |
| Recurring financial income | 75 | €200 | - | -€200 | |
| Financial charges | 65/66B | €1,042 | €829 | -€213 | -20.5% |
| Recurring financial charges | 65 | €1,042 | €829 | -€213 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €10,062 | -€937 | -€10,999 | |
| Income taxes | 67/77 | €6,038 | €2,979 | -€3,058 | -50.7% |
| Profit (loss) for the period | 9904 | €4,025 | -€3,916 | -€7,941 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,025 | -€3,916 | -€7,941 |
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.