ONO STUDIO: 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.
ONO STUDIO
Largest movements
- Tangible fixed assets -€4,964
down €4,964 (-34.0%), from €14,599 to €9,635
- Cash +€3,946
up €3,946 (+22.5%), from €17,563 to €21,510
mainly Depreciation (+€4,964) and Tax, wage and social debts (+€1,991)
- Receivables within one year -€678
no longer reported in 2025 (was €678)
- Debts after one year -€4,812
down €4,812 (-48.8%), from €9,859 to €5,047
- Tax, wage and social debts +€1,991
up €1,991 (+245%), from €814 to €2,806
of which Taxes: +€1,831
- Profit (loss) carried forward +€1,111
up €1,111 (+22.1%), from -€5,032 to -€3,921
- Gross operating margin +€8,949
up €8,949, from -€1,114 to €7,835
- Other operating charges +€434
up €434 (+246%), from €177 to €610
- Taxes +€378
up €378 (+266%), from €142 to €520
- Depreciation +€273
up €273 (+5.8%), from €4,691 to €4,964
- Financial charges -€213
down €213 (-25.2%), from €845 to €632
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 | €33,064 | €31,536 | -€1,527 | -4.6% |
| Fixed assets | 21/28 | €14,649 | €9,685 | -€4,964 | -33.9% |
| Tangible fixed assets | 22/27 | €14,599 | €9,635 | -€4,964 | -34.0% |
| Furniture and vehicles | 24 | €14,599 | €9,635 | -€4,964 | -34.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €18,415 | €21,851 | +€3,436 | +18.7% |
| Amounts receivable within one year | 40/41 | €678 | - | -€678 | |
| Trade receivables | 40 | €678 | - | -€678 | |
| Cash at bank and in hand | 54/58 | €17,563 | €21,510 | +€3,946 | +22.5% |
| Deferred charges and accrued income | 490/1 | €174 | €341 | +€167 | +96.2% |
| Total equity and liabilities | 10/49 | €33,064 | €31,536 | -€1,527 | -4.6% |
| Equity | 10/15 | €16,468 | €17,579 | +€1,111 | +6.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,032 | -€3,921 | +€1,111 | +22.1% |
| Amounts payable | 17/49 | €16,596 | €13,957 | -€2,638 | -15.9% |
| Amounts payable after more than one year | 17 | €9,859 | €5,047 | -€4,812 | -48.8% |
| Financial debts | 170/4 | €9,859 | €5,047 | -€4,812 | -48.8% |
| Amounts payable within one year | 42/48 | €6,736 | €8,910 | +€2,174 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €4,589 | €4,812 | +€224 | +4.9% |
| Trade debts | 44 | €268 | €371 | +€104 | +38.7% |
| Suppliers | 440/4 | €268 | €371 | +€104 | +38.7% |
| Taxes, remuneration and social security | 45 | €814 | €2,806 | +€1,991 | +245% |
| Taxes | 450/3 | €174 | €2,006 | +€1,831 | +1,051% |
| Remuneration and social security | 454/9 | €640 | €800 | +€160 | +25.0% |
| Other amounts payable | 47/48 | €1,066 | €921 | -€145 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,691 | €4,964 | +€273 | +5.8% |
| Other operating charges | 640/8 | €177 | €610 | +€434 | +246% |
| Gross operating margin | 9900 | -€1,114 | €7,835 | +€8,949 | |
| Operating profit (loss) | 9901 | -€5,982 | €2,261 | +€8,243 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €845 | €632 | -€213 | -25.2% |
| Recurring financial charges | 65 | €845 | €632 | -€213 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,827 | €1,631 | +€8,458 | |
| Income taxes | 67/77 | €142 | €520 | +€378 | +266% |
| Profit (loss) for the period | 9904 | -€6,969 | €1,111 | +€8,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,969 | €1,111 | +€8,080 |
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 17 October 2026 via checked.be.