OnlyCoding: 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.
OnlyCoding
Largest movements
- Tangible fixed assets -€9,128
down €9,128 (-76.0%), from €12,006 to €2,878
- Cash +€7,289
up €7,289 (+19.6%), from €37,218 to €44,508
mainly Net result for the year (+€57,938) and Depreciation (+€9,128)
- Receivables within one year -€5,035
down €5,035 (-14.8%), from €34,025 to €28,990
- Deferred charges and accrued income -€1,723
down €1,723 (-57.2%), from €3,010 to €1,287
- Short-term financial debts -€9,817
no longer reported in 2025 (was €9,817)
- Debts after one year -€3,293
no longer reported in 2025 (was €3,293)
- Current portion of long-term debt +€3,293
new in 2025: €3,293
- Tax, wage and social debts +€1,994
up €1,994 (+17.3%), from €11,502 to €13,496
- Other debts -€1,060
down €1,060 (-1.7%), from €61,318 to €60,259
- Gross operating margin -€2,469
down €2,469 (-2.8%), from €87,600 to €85,131
- Depreciation -€1,247
down €1,247 (-12.0%), from €10,376 to €9,128
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 | €86,260 | €77,663 | -€8,597 | -10.0% |
| Fixed assets | 21/28 | €12,006 | €2,878 | -€9,128 | -76.0% |
| Tangible fixed assets | 22/27 | €12,006 | €2,878 | -€9,128 | -76.0% |
| Furniture and vehicles | 24 | €12,006 | €2,878 | -€9,128 | -76.0% |
| Current assets | 29/58 | €74,254 | €74,785 | +€532 | +0.7% |
| Amounts receivable within one year | 40/41 | €34,025 | €28,990 | -€5,035 | -14.8% |
| Trade receivables | 40 | €34,025 | €28,990 | -€5,035 | -14.8% |
| Cash at bank and in hand | 54/58 | €37,218 | €44,508 | +€7,289 | +19.6% |
| Deferred charges and accrued income | 490/1 | €3,010 | €1,287 | -€1,723 | -57.2% |
| Total equity and liabilities | 10/49 | €86,260 | €77,663 | -€8,597 | -10.0% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €86,160 | €77,563 | -€8,597 | -10.0% |
| Amounts payable after more than one year | 17 | €3,293 | - | -€3,293 | |
| Financial debts | 170/4 | €3,293 | - | -€3,293 | |
| Amounts payable within one year | 42/48 | €82,867 | €77,563 | -€5,304 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,293 | +€3,293 | |
| Financial debts | 43 | €9,817 | - | -€9,817 | |
| Credit institutions | 430/8 | €9,817 | - | -€9,817 | |
| Trade debts | 44 | €230 | €516 | +€285 | +123.9% |
| Suppliers | 440/4 | €230 | €516 | +€285 | +123.9% |
| Taxes, remuneration and social security | 45 | €11,502 | €13,496 | +€1,994 | +17.3% |
| Taxes | 450/3 | €11,502 | €13,496 | +€1,994 | +17.3% |
| Other amounts payable | 47/48 | €61,318 | €60,259 | -€1,060 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,376 | €9,128 | -€1,247 | -12.0% |
| Other operating charges | 640/8 | €784 | €920 | +€136 | +17.4% |
| Gross operating margin | 9900 | €87,600 | €85,131 | -€2,469 | -2.8% |
| Operating profit (loss) | 9901 | €76,440 | €75,082 | -€1,358 | -1.8% |
| Financial charges | 65/66B | €343 | €206 | -€138 | -40.1% |
| Recurring financial charges | 65 | €343 | €206 | -€138 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €76,097 | €74,877 | -€1,220 | -1.6% |
| Income taxes | 67/77 | €16,490 | €16,938 | +€449 | +2.7% |
| Profit (loss) for the period | 9904 | €59,607 | €57,938 | -€1,669 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,607 | €57,938 | -€1,669 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.