ONLYUP: 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.
ONLYUP
Largest movements
- Tangible fixed assets +€1,455
up €1,455 (+14.9%), from €9,792 to €11,247
of which Furniture and vehicles: +€2,330
- Cash -€791
down €791 (-85.2%), from €928 to €137
mainly Net result for the year (-€34,452) and Investment in fixed assets (net) (-€4,144)
- Receivables within one year +€547
up €547 (+33.3%), from €1,642 to €2,189
of which Other amounts receivable: +€510
- Other debts +€34,920
up €34,920 (+42.7%), from €81,858 to €116,778
- Profit (loss) carried forward -€34,452
down €34,452 (-49.0%), from -€70,305 to -€104,757
- Trade debts +€838
new in 2025: €838
- Gross operating margin -€5,405
down €5,405 (-20.9%), from -€25,816 to -€31,221
- Depreciation +€680
up €680 (+33.8%), from €2,009 to €2,689
- Other operating charges +€387
new in 2025: €387
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 | €15,262 | €16,568 | +€1,306 | +8.6% |
| Fixed assets | 21/28 | €12,692 | €14,147 | +€1,455 | +11.5% |
| Tangible fixed assets | 22/27 | €9,792 | €11,247 | +€1,455 | +14.9% |
| Furniture and vehicles | 24 | €3,003 | €5,333 | +€2,330 | +77.6% |
| Other tangible fixed assets | 26 | €6,789 | €5,914 | -€875 | -12.9% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €2,570 | €2,421 | -€149 | -5.8% |
| Amounts receivable within one year | 40/41 | €1,642 | €2,189 | +€547 | +33.3% |
| Trade receivables | 40 | €1,405 | €1,442 | +€37 | +2.6% |
| Other amounts receivable | 41 | €237 | €747 | +€510 | +215% |
| Cash at bank and in hand | 54/58 | €928 | €137 | -€791 | -85.2% |
| Deferred charges and accrued income | 490/1 | - | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €15,262 | €16,568 | +€1,306 | +8.6% |
| Equity | 10/15 | -€67,805 | -€102,257 | -€34,452 | -50.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,305 | -€104,757 | -€34,452 | -49.0% |
| Amounts payable | 17/49 | €83,067 | €118,825 | +€35,758 | +43.0% |
| Amounts payable within one year | 42/48 | €83,067 | €118,825 | +€35,758 | +43.0% |
| Trade debts | 44 | - | €838 | +€838 | |
| Suppliers | 440/4 | - | €838 | +€838 | |
| Taxes, remuneration and social security | 45 | €1,209 | €1,209 | = | 0.0% |
| Taxes | 450/3 | €1,209 | €1,209 | = | 0.0% |
| Other amounts payable | 47/48 | €81,858 | €116,778 | +€34,920 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €2,689 | +€680 | +33.8% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€25,816 | -€31,221 | -€5,405 | -20.9% |
| Operating profit (loss) | 9901 | -€27,825 | -€34,297 | -€6,472 | -23.3% |
| Financial charges | 65/66B | €139 | €155 | +€16 | +11.5% |
| Recurring financial charges | 65 | €139 | €155 | +€16 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,964 | -€34,452 | -€6,488 | -23.2% |
| Profit (loss) for the period | 9904 | -€27,964 | -€34,452 | -€6,488 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,964 | -€34,452 | -€6,488 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.