ONLYNAILS: 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.
ONLYNAILS
Largest movements
- Receivables within one year -€7,024
down €7,024 (-92.5%), from €7,593 to €569
- Cash -€4,059
down €4,059 (-30.6%), from €13,265 to €9,206
mainly Debts after one year (-€10,000) and Trade debts (-€5,395)
- Tangible fixed assets -€681
down €681 (-37.5%), from €1,815 to €1,133
of which Furniture and vehicles: -€595
- Debts after one year -€10,000
down €10,000 (-55.6%), from €18,000 to €8,000
- Trade debts -€5,395
down €5,395 (-94.6%), from €5,705 to €310
- Profit (loss) carried forward +€4,703
up €4,703, from -€2,814 to €1,889
- Tax, wage and social debts -€1,618
down €1,618 (-26.5%), from €6,115 to €4,497
- Other debts +€545
up €545 (+1441.7%), from €38 to €583
- Gross operating margin -€20,938
down €20,938 (-59.1%), from €35,447 to €14,509
- Staff costs -€16,972
down €16,972 (-81.6%), from €20,805 to €3,832
- Other operating charges +€507
up €507 (+11.3%), from €4,490 to €4,997
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 | €28,544 | €16,779 | -€11,765 | -41.2% |
| Fixed assets | 21/28 | €7,685 | €7,004 | -€681 | -8.9% |
| Tangible fixed assets | 22/27 | €1,815 | €1,133 | -€681 | -37.5% |
| Plant, machinery and equipment | 23 | €432 | €345 | -€86 | -20.0% |
| Furniture and vehicles | 24 | €1,383 | €788 | -€595 | -43.0% |
| Financial fixed assets | 28 | €5,871 | €5,871 | = | 0.0% |
| Current assets | 29/58 | €20,858 | €9,775 | -€11,083 | -53.1% |
| Amounts receivable within one year | 40/41 | €7,593 | €569 | -€7,024 | -92.5% |
| Trade receivables | 40 | €7,593 | €569 | -€7,024 | -92.5% |
| Cash at bank and in hand | 54/58 | €13,265 | €9,206 | -€4,059 | -30.6% |
| Total equity and liabilities | 10/49 | €28,544 | €16,779 | -€11,765 | -41.2% |
| Equity | 10/15 | -€1,314 | €3,389 | +€4,703 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | -€2,814 | €1,889 | +€4,703 | |
| Amounts payable | 17/49 | €29,858 | €13,390 | -€16,468 | -55.2% |
| Amounts payable after more than one year | 17 | €18,000 | €8,000 | -€10,000 | -55.6% |
| Other amounts payable | 178/9 | €18,000 | €8,000 | -€10,000 | -55.6% |
| Amounts payable within one year | 42/48 | €11,858 | €5,390 | -€6,468 | -54.5% |
| Trade debts | 44 | €5,705 | €310 | -€5,395 | -94.6% |
| Suppliers | 440/4 | €5,705 | €310 | -€5,395 | -94.6% |
| Taxes, remuneration and social security | 45 | €6,115 | €4,497 | -€1,618 | -26.5% |
| Taxes | 450/3 | €6,115 | €4,497 | -€1,618 | -26.5% |
| Other amounts payable | 47/48 | €38 | €583 | +€545 | +1441.7% |
| Remuneration, social security and pensions | 62 | €20,805 | €3,832 | -€16,972 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €981 | +€156 | +18.9% |
| Other operating charges | 640/8 | €4,490 | €4,997 | +€507 | +11.3% |
| Gross operating margin | 9900 | €35,447 | €14,509 | -€20,938 | -59.1% |
| Operating profit (loss) | 9901 | €9,327 | €4,699 | -€4,628 | -49.6% |
| Financial income | 75/76B | €0 | €4 | +€4 | +41800.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +41800.0% |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | €9,287 | €4,703 | -€4,584 | -49.4% |
| Profit (loss) for the period | 9904 | €9,287 | €4,703 | -€4,584 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,287 | €4,703 | -€4,584 | -49.4% |
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 11 October 2026 via checked.be.