ONMAN: 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.
What changed
ONMAN
NACE 68.310, Real estate agency activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€30,767
2024 · -€91,760+€60,993
Equity
€821,684
2024 · €852,452-€30,767
Cash
€552
2024 · €693-€140
Balance sheet total
€4.7m
2024 · €4.5m+€142,242
Largest movements
Assets
- Receivables after one year +€200,000
up €200,000 (+12.2%), from €1.6m to €1.8m
- Stocks and contracts -€60,000
down €60,000 (-100.0%), from €60,000 to €0
Equity and liabilities
- Short-term financial debts +€339,250
up €339,250 (+45.8%), from €741,529 to €1.1m
- Debts after one year -€86,792
down €86,792 (-74.9%), from €115,896 to €29,104
- Other debts -€85,469
down €85,469 (-3.2%), from €2.7m to €2.6m
Income statement
- Depreciation -€96,481
down €96,481 (-52.4%), from €184,185 to €87,704
- Financial charges +€53,766
up €53,766 (+138.2%), from €38,913 to €92,679
of which Financial charges: +€40,760
- Financial income +€22,435
up €22,435 (+104.6%), from €21,459 to €43,894
- Other operating charges +€12,760
up €12,760 (+141.8%), from €9,000 to €21,760
- Gross operating margin +€9,735
up €9,735 (+8.1%), from €120,007 to €129,743
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.
Result 2024
-€91,760
Gross operating margin
+€9,735
Depreciation
+€96,481
Other operating charges
-€12,760
Other operating items
-€1,373
Financial income
+€22,435
Financial charges
-€53,766
Taxes
+€240
Result 2025
-€30,767
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.
From operations
-€166,767
Investment
-€56,238
Financing
+€222,864
Cash 2024
€693
From operations (derived)
-€166,767
Net result for the year
-€30,767
Depreciation
+€87,704
Receivables after one year
-€200,000
Stocks and contracts
+€60,000
Receivables within one year
+€10,027
Deferred charges and accrued income
-€43,875
Trade debts
+€5,821
Tax, wage and social debts
+€4,542
Other debts
-€85,469
Accrued charges and deferred income
+€25,250
Investment (derived)
-€56,238
Investment in fixed assets (net)
-€56,238
Financing
+€222,864
Debts after one year
-€86,792
Current portion of long-term debt
-€29,594
Short-term financial debts
+€339,250
Cash 2025
€552
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,531,029 | €4,673,271 | +€142,242 | +3.1% |
| Fixed assets | 21/28 | €2,787,522 | €2,756,056 | -€31,466 | -1.1% |
| Tangible fixed assets | 22/27 | €2,787,022 | €2,754,472 | -€32,550 | -1.2% |
| Land and buildings | 22 | €2,762,040 | €2,733,395 | -€28,645 | -1.0% |
| Plant, machinery and equipment | 23 | €23,609 | €21,077 | -€2,532 | -10.7% |
| Furniture and vehicles | 24 | €1,373 | €0 | -€1,373 | -100.0% |
| Financial fixed assets | 28 | €500 | €1,584 | +€1,084 | +216.7% |
| Current assets | 29/58 | €1,743,507 | €1,917,215 | +€173,708 | +10.0% |
| Amounts receivable after more than one year | 29 | €1,643,600 | €1,843,600 | +€200,000 | +12.2% |
| Other amounts receivable | 291 | €1,643,600 | €1,843,600 | +€200,000 | +12.2% |
| Stocks and contracts in progress | 3 | €60,000 | €0 | -€60,000 | -100.0% |
| Stocks | 30/36 | €60,000 | €0 | -€60,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,757 | €7,730 | -€10,027 | -56.5% |
| Trade receivables | 40 | €16,050 | €6,050 | -€10,000 | -62.3% |
| Other amounts receivable | 41 | €1,707 | €1,680 | -€27 | -1.6% |
| Cash at bank and in hand | 54/58 | €693 | €552 | -€140 | -20.2% |
| Deferred charges and accrued income | 490/1 | €21,458 | €65,333 | +€43,875 | +204.5% |
| Total equity and liabilities | 10/49 | €4,531,029 | €4,673,271 | +€142,242 | +3.1% |
| Equity | 10/15 | €852,452 | €821,684 | -€30,767 | -3.6% |
| Contributions | 10/11 | €1,005,000 | €1,005,000 | = | 0.0% |
| Capital | 10 | €1,005,000 | €1,005,000 | = | 0.0% |
| Issued capital | 100 | €1,005,000 | €1,005,000 | = | 0.0% |
| Reserves | 13 | €12,618 | €12,618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,618 | €12,618 | = | 0.0% |
| Legal reserve | 130 | €12,618 | €12,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,167 | -€195,934 | -€30,767 | -18.6% |
| Amounts payable | 17/49 | €3,678,578 | €3,851,587 | +€173,009 | +4.7% |
| Amounts payable after more than one year | 17 | €115,896 | €29,104 | -€86,792 | -74.9% |
| Financial debts | 170/4 | €115,896 | €29,104 | -€86,792 | -74.9% |
| Amounts payable within one year | 42/48 | €3,562,681 | €3,797,233 | +€234,552 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €116,386 | €86,792 | -€29,594 | -25.4% |
| Financial debts | 43 | €741,529 | €1,080,780 | +€339,250 | +45.8% |
| Credit institutions | 430/8 | €741,529 | €1,080,780 | +€339,250 | +45.8% |
| Trade debts | 44 | €13,736 | €19,557 | +€5,821 | +42.4% |
| Suppliers | 440/4 | €13,736 | €19,557 | +€5,821 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,538 | €8,080 | +€4,542 | +128.4% |
| Taxes | 450/3 | €3,538 | €8,080 | +€4,542 | +128.4% |
| Other amounts payable | 47/48 | €2,687,492 | €2,602,023 | -€85,469 | -3.2% |
| Accrued charges and deferred income | 492/3 | - | €25,250 | +€25,250 | |
| Non-recurring operating income | 76A | €37,398 | €56,527 | +€19,129 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,185 | €87,704 | -€96,481 | -52.4% |
| Other operating charges | 640/8 | €9,000 | €21,760 | +€12,760 | +141.8% |
| Non-recurring operating charges | 66A | - | €1,373 | +€1,373 | |
| Gross operating margin | 9900 | €120,007 | €129,743 | +€9,735 | +8.1% |
| Operating profit (loss) | 9901 | -€73,177 | €18,906 | +€92,083 | |
| Financial income | 75/76B | €21,459 | €43,894 | +€22,435 | +104.6% |
| Recurring financial income | 75 | €21,459 | €43,894 | +€22,435 | +104.6% |
| Financial charges | 65/66B | €38,913 | €92,679 | +€53,766 | +138.2% |
| Recurring financial charges | 65 | €38,913 | €79,673 | +€40,760 | +104.7% |
| Non-recurring financial charges | 66B | - | €13,006 | +€13,006 | |
| Profit (loss) for the period before taxes | 9903 | -€90,632 | -€29,879 | +€60,753 | +67.0% |
| Income taxes | 67/77 | €1,128 | €888 | -€240 | -21.3% |
| Profit (loss) for the period | 9904 | -€91,760 | -€30,767 | +€60,993 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,760 | -€30,767 | +€60,993 | +66.5% |
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.