ONS: 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.
ONS
Largest movements
- Cash +€46,883
up €46,883 (+44.4%), from €105,621 to €152,504
mainly Net result for the year (+€32,714) and Trade debts (+€14,749)
- Tangible fixed assets -€3,985
down €3,985 (-43.2%), from €9,215 to €5,230
- Receivables within one year +€2,964
up €2,964 (+136.7%), from €2,168 to €5,132
of which Other amounts receivable: +€1,659
- Reserves +€32,714
up €32,714 (+34.7%), from €94,196 to €126,910
- Trade debts +€14,749
up €14,749 (+3209.0%), from €460 to €15,208
- Tax, wage and social debts -€1,776
down €1,776 (-21.2%), from €8,380 to €6,604
- Gross operating margin +€6,890
up €6,890 (+15.0%), from €45,784 to €52,674
- Taxes +€1,859
up €1,859 (+13.5%), from €13,719 to €15,577
- Depreciation -€1,203
down €1,203 (-23.2%), from €5,187 to €3,985
- Financial income +€1,075
up €1,075 (+304.2%), from €353 to €1,428
- Financial charges +€773
up €773 (+526.4%), from €147 to €919
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 | €117,025 | €164,101 | +€47,077 | +40.2% |
| Fixed assets | 21/28 | €9,215 | €5,230 | -€3,985 | -43.2% |
| Tangible fixed assets | 22/27 | €9,215 | €5,230 | -€3,985 | -43.2% |
| Furniture and vehicles | 24 | €9,215 | €5,230 | -€3,985 | -43.2% |
| Current assets | 29/58 | €107,810 | €158,871 | +€51,061 | +47.4% |
| Amounts receivable within one year | 40/41 | €2,168 | €5,132 | +€2,964 | +136.7% |
| Trade receivables | 40 | €1,845 | €3,150 | +€1,305 | +70.7% |
| Other amounts receivable | 41 | €323 | €1,982 | +€1,659 | +513.9% |
| Cash at bank and in hand | 54/58 | €105,621 | €152,504 | +€46,883 | +44.4% |
| Deferred charges and accrued income | 490/1 | €20 | €1,235 | +€1,214 | +6008.8% |
| Total equity and liabilities | 10/49 | €117,025 | €164,101 | +€47,077 | +40.2% |
| Equity | 10/15 | €100,396 | €133,110 | +€32,714 | +32.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,196 | €126,910 | +€32,714 | +34.7% |
| Distributable reserves | 133 | €94,196 | €126,910 | +€32,714 | +34.7% |
| Amounts payable | 17/49 | €16,628 | €30,991 | +€14,362 | +86.4% |
| Amounts payable within one year | 42/48 | €16,628 | €30,991 | +€14,362 | +86.4% |
| Trade debts | 44 | €460 | €15,208 | +€14,749 | +3209.0% |
| Suppliers | 440/4 | €460 | €15,208 | +€14,749 | +3209.0% |
| Taxes, remuneration and social security | 45 | €8,380 | €6,604 | -€1,776 | -21.2% |
| Taxes | 450/3 | €8,380 | €6,604 | -€1,776 | -21.2% |
| Other amounts payable | 47/48 | €7,789 | €9,179 | +€1,390 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €3,985 | -€1,203 | -23.2% |
| Other operating charges | 640/8 | €880 | €906 | +€26 | +3.0% |
| Gross operating margin | 9900 | €45,784 | €52,674 | +€6,890 | +15.0% |
| Operating profit (loss) | 9901 | €39,717 | €47,783 | +€8,066 | +20.3% |
| Financial income | 75/76B | €353 | €1,428 | +€1,075 | +304.2% |
| Recurring financial income | 75 | €353 | €1,428 | +€1,075 | +304.2% |
| Financial charges | 65/66B | €147 | €919 | +€773 | +526.4% |
| Recurring financial charges | 65 | €147 | €919 | +€773 | +526.4% |
| Profit (loss) for the period before taxes | 9903 | €39,923 | €48,292 | +€8,369 | +21.0% |
| Income taxes | 67/77 | €13,719 | €15,577 | +€1,859 | +13.5% |
| Profit (loss) for the period | 9904 | €26,204 | €32,714 | +€6,510 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,204 | €32,714 | +€6,510 | +24.8% |
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 11 October 2026 via checked.be.