ONRA: what changed
Two fiscal 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.
ONRA
Largest movements
- Tangible fixed assets -€46,729
down €46,729 (-10.7%), from €437,100 to €390,370
of which Furniture and vehicles: -€60,323
- Cash +€11,620
up €11,620 (+4.3%), from €269,623 to €281,243
mainly Depreciation (+€90,749) and Net result for the year (+€77,936)
- Debts after one year -€64,093
down €64,093 (-23.8%), from €268,860 to €204,767
- Reserves +€23,468
up €23,468 (+5.4%), from €430,732 to €454,201
of which Distributable reserves: +€23,468
- Tax, wage and social debts +€14,547
up €14,547 (+74.4%), from €19,556 to €34,103
- Gross operating margin +€29,513
up €29,513 (+15.5%), from €189,867 to €219,380
- Depreciation +€27,262
up €27,262 (+42.9%), from €63,487 to €90,749
- Other operating charges -€21,193
down €21,193 (-92.0%), from €23,031 to €1,839
- Taxes -€3,688
down €3,688 (-9.3%), from €39,520 to €35,832
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €853,452 | €826,517 | -€26,935 | -3.2% |
| Fixed assets | 21/28 | €537,100 | €490,370 | -€46,729 | -8.7% |
| Tangible fixed assets | 22/27 | €437,100 | €390,370 | -€46,729 | -10.7% |
| Land and buildings | 22 | €127,794 | €141,387 | +€13,594 | +10.6% |
| Furniture and vehicles | 24 | €309,306 | €248,983 | -€60,323 | -19.5% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €316,352 | €336,147 | +€19,795 | +6.3% |
| Amounts receivable within one year | 40/41 | €33,835 | €41,610 | +€7,775 | +23.0% |
| Other amounts receivable | 41 | €33,835 | €41,610 | +€7,775 | +23.0% |
| Cash at bank and in hand | 54/58 | €269,623 | €281,243 | +€11,620 | +4.3% |
| Deferred charges and accrued income | 490/1 | €12,894 | €13,293 | +€400 | +3.1% |
| Total equity and liabilities | 10/49 | €853,452 | €826,517 | -€26,935 | -3.2% |
| Equity | 10/15 | €461,146 | €484,614 | +€23,468 | +5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €430,732 | €454,201 | +€23,468 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €428,872 | €452,341 | +€23,468 | +5.5% |
| Profit (loss) carried forward | 14 | €18,014 | €18,014 | = | 0.0% |
| Amounts payable | 17/49 | €392,306 | €341,903 | -€50,403 | -12.8% |
| Amounts payable after more than one year | 17 | €268,860 | €204,767 | -€64,093 | -23.8% |
| Financial debts | 170/4 | €268,860 | €204,767 | -€64,093 | -23.8% |
| Amounts payable within one year | 42/48 | €86,533 | €100,136 | +€13,604 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €66,241 | €64,093 | -€2,147 | -3.2% |
| Trade debts | 44 | €296 | - | -€296 | |
| Suppliers | 440/4 | €296 | - | -€296 | |
| Taxes, remuneration and social security | 45 | €19,556 | €34,103 | +€14,547 | +74.4% |
| Taxes | 450/3 | €19,556 | €34,103 | +€14,547 | +74.4% |
| Other amounts payable | 47/48 | €440 | €1,940 | +€1,500 | +340.9% |
| Accrued charges and deferred income | 492/3 | €36,913 | €36,999 | +€87 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,487 | €90,749 | +€27,262 | +42.9% |
| Other operating charges | 640/8 | €23,031 | €1,839 | -€21,193 | -92.0% |
| Gross operating margin | 9900 | €189,867 | €219,380 | +€29,513 | +15.5% |
| Operating profit (loss) | 9901 | €103,349 | €126,792 | +€23,444 | +22.7% |
| Financial charges | 65/66B | €11,433 | €13,025 | +€1,591 | +13.9% |
| Recurring financial charges | 65 | €11,433 | €13,025 | +€1,591 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €91,915 | €113,768 | +€21,852 | +23.8% |
| Income taxes | 67/77 | €39,520 | €35,832 | -€3,688 | -9.3% |
| Profit (loss) for the period | 9904 | €52,395 | €77,936 | +€25,541 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,395 | €77,936 | +€25,541 | +48.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.