ONME: 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.
ONME
Largest movements
- Cash +€48,600
up €48,600 (+447%), from €10,865 to €59,465
mainly Net result for the year (+€31,091) and Tax, wage and social debts (+€18,381)
- Tangible fixed assets -€9,657
down €9,657 (-17.1%), from €56,476 to €46,819
of which Furniture and vehicles: -€8,903
- Receivables within one year -€4,498
down €4,498 (-3.8%), from €118,797 to €114,300
of which Other amounts receivable: -€33,433
- Reserves +€31,091
up €31,091 (+37.2%), from €83,648 to €114,739
of which Distributable reserves: +€31,091
- Debts after one year -€21,554
down €21,554 (-53.8%), from €40,079 to €18,525
- Tax, wage and social debts +€18,381
up €18,381 (+114%), from €16,142 to €34,523
of which Taxes: +€16,058
- Trade debts +€4,378
up €4,378 (+443%), from €988 to €5,367
- Current portion of long-term debt +€2,314
up €2,314 (+196%), from €1,180 to €3,495
- Gross operating margin -€9,389
down €9,389 (-13.3%), from €70,374 to €60,985
- Other operating charges -€5,095
down €5,095 (-83.1%), from €6,130 to €1,035
- Taxes +€4,581
up €4,581 (+36.5%), from €12,549 to €17,130
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,809 | €221,420 | +€34,611 | +18.5% |
| Fixed assets | 21/28 | €56,596 | €46,939 | -€9,657 | -17.1% |
| Tangible fixed assets | 22/27 | €56,476 | €46,819 | -€9,657 | -17.1% |
| Land and buildings | 22 | €21,653 | €20,898 | -€754 | -3.5% |
| Furniture and vehicles | 24 | €34,823 | €25,921 | -€8,903 | -25.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €130,214 | €174,481 | +€44,268 | +34.0% |
| Amounts receivable within one year | 40/41 | €118,797 | €114,300 | -€4,498 | -3.8% |
| Trade receivables | 40 | €26,490 | €55,425 | +€28,935 | +109% |
| Other amounts receivable | 41 | €92,307 | €58,875 | -€33,433 | -36.2% |
| Cash at bank and in hand | 54/58 | €10,865 | €59,465 | +€48,600 | +447% |
| Deferred charges and accrued income | 490/1 | €551 | €716 | +€166 | +30.1% |
| Total equity and liabilities | 10/49 | €186,809 | €221,420 | +€34,611 | +18.5% |
| Equity | 10/15 | €89,848 | €120,939 | +€31,091 | +34.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,648 | €114,739 | +€31,091 | +37.2% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €80,648 | €111,739 | +€31,091 | +38.6% |
| Amounts payable | 17/49 | €96,961 | €100,481 | +€3,520 | +3.6% |
| Amounts payable after more than one year | 17 | €40,079 | €18,525 | -€21,554 | -53.8% |
| Financial debts | 170/4 | €40,079 | €18,525 | -€21,554 | -53.8% |
| Amounts payable within one year | 42/48 | €56,882 | €81,956 | +€25,074 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €1,180 | €3,495 | +€2,314 | +196% |
| Trade debts | 44 | €988 | €5,367 | +€4,378 | +443% |
| Suppliers | 440/4 | €988 | €5,367 | +€4,378 | +443% |
| Taxes, remuneration and social security | 45 | €16,142 | €34,523 | +€18,381 | +114% |
| Taxes | 450/3 | €16,142 | €32,200 | +€16,058 | +99.5% |
| Remuneration and social security | 454/9 | - | €2,323 | +€2,323 | |
| Other amounts payable | 47/48 | €38,572 | €38,572 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,733 | €9,657 | -€76 | -0.8% |
| Other operating charges | 640/8 | €6,130 | €1,035 | -€5,095 | -83.1% |
| Gross operating margin | 9900 | €70,374 | €60,985 | -€9,389 | -13.3% |
| Operating profit (loss) | 9901 | €54,511 | €50,292 | -€4,218 | -7.7% |
| Financial income | 75/76B | €40 | €1 | -€39 | -98.2% |
| Recurring financial income | 75 | €40 | €1 | -€39 | -98.2% |
| Financial charges | 65/66B | €2,199 | €2,072 | -€128 | -5.8% |
| Recurring financial charges | 65 | €2,199 | €2,072 | -€128 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €52,351 | €48,222 | -€4,130 | -7.9% |
| Income taxes | 67/77 | €12,549 | €17,130 | +€4,581 | +36.5% |
| Profit (loss) for the period | 9904 | €39,802 | €31,091 | -€8,711 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,802 | €31,091 | -€8,711 | -21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.