ONNEST: 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.
ONNEST
Largest movements
- Tangible fixed assets -€5,735
down €5,735 (-18.8%), from €30,520 to €24,785
of which Other tangible fixed assets: -€6,391
- Receivables within one year -€3,686
down €3,686 (-3.6%), from €103,652 to €99,966
of which Trade receivables: -€6,293
- Short-term financial debts +€50,000
new in 2024: €50,000
- Trade debts -€40,623
down €40,623 (-32.2%), from €126,247 to €85,624
- Tax, wage and social debts -€10,871
down €10,871 (-50.7%), from €21,444 to €10,572
of which Remuneration and social security: -€7,694
- Current portion of long-term debt -€7,657
down €7,657 (-74.8%), from €10,239 to €2,581
- Debts after one year -€2,581
down €2,581 (-100%), from €2,581 to €0
- Staff costs -€26,696
down €26,696 (-24.5%), from €109,055 to €82,359
- Gross operating margin -€25,802
down €25,802 (-20.8%), from €124,252 to €98,450
- Write-downs +€2,529
new in 2024: €2,529
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 | €195,643 | €184,437 | -€11,205 | -5.7% |
| Fixed assets | 21/28 | €35,793 | €30,058 | -€5,735 | -16.0% |
| Tangible fixed assets | 22/27 | €30,520 | €24,785 | -€5,735 | -18.8% |
| Plant, machinery and equipment | 23 | €284 | €61 | -€223 | -78.4% |
| Furniture and vehicles | 24 | €3,977 | €4,855 | +€878 | +22.1% |
| Other tangible fixed assets | 26 | €26,259 | €19,868 | -€6,391 | -24.3% |
| Financial fixed assets | 28 | €5,273 | €5,273 | = | 0.0% |
| Current assets | 29/58 | €159,850 | €154,380 | -€5,470 | -3.4% |
| Amounts receivable within one year | 40/41 | €103,652 | €99,966 | -€3,686 | -3.6% |
| Trade receivables | 40 | €103,107 | €96,814 | -€6,293 | -6.1% |
| Other amounts receivable | 41 | €545 | €3,152 | +€2,607 | +478% |
| Cash at bank and in hand | 54/58 | €51,798 | €51,396 | -€402 | -0.8% |
| Deferred charges and accrued income | 490/1 | €4,400 | €3,018 | -€1,382 | -31.4% |
| Total equity and liabilities | 10/49 | €195,643 | €184,437 | -€11,205 | -5.7% |
| Equity | 10/15 | €33,261 | €33,696 | +€435 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,661 | €15,096 | +€435 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €12,801 | €15,096 | +€2,295 | +17.9% |
| Amounts payable | 17/49 | €162,381 | €150,741 | -€11,640 | -7.2% |
| Amounts payable after more than one year | 17 | €2,581 | €0 | -€2,581 | -100% |
| Financial debts | 170/4 | €2,581 | €0 | -€2,581 | -100% |
| Amounts payable within one year | 42/48 | €159,800 | €150,741 | -€9,058 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €10,239 | €2,581 | -€7,657 | -74.8% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €126,247 | €85,624 | -€40,623 | -32.2% |
| Suppliers | 440/4 | €126,247 | €85,624 | -€40,623 | -32.2% |
| Taxes, remuneration and social security | 45 | €21,444 | €10,572 | -€10,871 | -50.7% |
| Taxes | 450/3 | €3,177 | €0 | -€3,177 | -100% |
| Remuneration and social security | 454/9 | €18,267 | €10,572 | -€7,694 | -42.1% |
| Other amounts payable | 47/48 | €1,870 | €1,963 | +€93 | +5.0% |
| Remuneration, social security and pensions | 62 | €109,055 | €82,359 | -€26,696 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,310 | €8,883 | +€573 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,529 | +€2,529 | |
| Other operating charges | 640/8 | €1,427 | €849 | -€578 | -40.5% |
| Gross operating margin | 9900 | €124,252 | €98,450 | -€25,802 | -20.8% |
| Operating profit (loss) | 9901 | €5,460 | €3,830 | -€1,629 | -29.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +10,750% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +10,750% |
| Financial charges | 65/66B | €1,323 | €1,502 | +€179 | +13.5% |
| Recurring financial charges | 65 | €1,323 | €1,502 | +€179 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €4,137 | €2,333 | -€1,804 | -43.6% |
| Income taxes | 67/77 | €2,873 | €1,899 | -€975 | -33.9% |
| Profit (loss) for the period | 9904 | €1,264 | €435 | -€829 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,264 | €435 | -€829 | -65.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.