ONS GOED: 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 GOED
Largest movements
- Tangible fixed assets -€63,109
down €63,109 (-4.3%), from €1.5m to €1.4m
of which Land and buildings: -€62,679
- Receivables within one year -€25,410
no longer reported in 2025 (was €25,410)
- Debts after one year -€95,955
down €95,955 (-15.8%), from €607,469 to €511,514
- Profit (loss) carried forward +€76,424
up €76,424 (+108%), from €71,034 to €147,458
- Reserves -€30,303
down €30,303 (-9.9%), from €305,547 to €275,244
of which Tax-exempt reserves: -€30,303
- Other debts -€25,410
down €25,410 (-32.3%), from €78,770 to €53,360
- Provisions -€16,075
down €16,075 (-8.1%), from €197,965 to €181,890
of which Deferred taxes: -€16,075
- Gross operating margin +€9,324
up €9,324 (+6.0%), from €155,959 to €165,283
- Financial charges -€5,456
down €5,456 (-36.8%), from €14,841 to €9,384
- Taxes -€5,134
down €5,134 (-19.0%), from €27,000 to €21,866
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 | €1,505,777 | €1,412,008 | -€93,769 | -6.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,466,051 | €1,402,942 | -€63,109 | -4.3% |
| Tangible fixed assets | 22/27 | €1,465,351 | €1,402,242 | -€63,109 | -4.3% |
| Land and buildings | 22 | €1,456,620 | €1,393,941 | -€62,679 | -4.3% |
| Plant, machinery and equipment | 23 | €6,031 | €5,601 | -€431 | -7.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €39,726 | €9,066 | -€30,660 | -77.2% |
| Amounts receivable within one year | 40/41 | €25,410 | - | -€25,410 | |
| Other amounts receivable | 41 | €25,410 | - | -€25,410 | |
| Cash at bank and in hand | 54/58 | €14,316 | €7,137 | -€7,178 | -50.1% |
| Deferred charges and accrued income | 490/1 | - | €1,929 | +€1,929 | |
| Total equity and liabilities | 10/49 | €1,505,777 | €1,412,008 | -€93,769 | -6.2% |
| Equity | 10/15 | €438,581 | €484,702 | +€46,121 | +10.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €305,547 | €275,244 | -€30,303 | -9.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €216,257 | €185,953 | -€30,303 | -14.0% |
| Distributable reserves | 133 | €83,090 | €83,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,034 | €147,458 | +€76,424 | +108% |
| Provisions and deferred taxes | 16 | €197,965 | €181,890 | -€16,075 | -8.1% |
| Provisions for liabilities and charges | 160/5 | €83,545 | €83,545 | = | 0.0% |
| Major repairs and maintenance | 162 | €83,545 | €83,545 | = | 0.0% |
| Deferred taxes | 168 | €114,420 | €98,345 | -€16,075 | -14.0% |
| Amounts payable | 17/49 | €869,231 | €745,416 | -€123,815 | -14.2% |
| Amounts payable after more than one year | 17 | €607,469 | €511,514 | -€95,955 | -15.8% |
| Financial debts | 170/4 | €607,469 | €511,514 | -€95,955 | -15.8% |
| Amounts payable within one year | 42/48 | €258,262 | €230,402 | -€27,860 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €98,159 | €95,955 | -€2,204 | -2.2% |
| Trade debts | 44 | €23,963 | €24,759 | +€795 | +3.3% |
| Suppliers | 440/4 | €23,963 | €24,759 | +€795 | +3.3% |
| Advances received on contracts in progress | 46 | €10,100 | €6,950 | -€3,150 | -31.2% |
| Taxes, remuneration and social security | 45 | €47,269 | €49,378 | +€2,109 | +4.5% |
| Taxes | 450/3 | €47,269 | €49,378 | +€2,109 | +4.5% |
| Other amounts payable | 47/48 | €78,770 | €53,360 | -€25,410 | -32.3% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,459 | €91,107 | -€1,352 | -1.5% |
| Other operating charges | 640/8 | €12,490 | €12,880 | +€391 | +3.1% |
| Gross operating margin | 9900 | €155,959 | €165,283 | +€9,324 | +6.0% |
| Operating profit (loss) | 9901 | €51,011 | €61,296 | +€10,285 | +20.2% |
| Financial charges | 65/66B | €14,841 | €9,384 | -€5,456 | -36.8% |
| Recurring financial charges | 65 | €14,841 | €9,384 | -€5,456 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €36,170 | €51,912 | +€15,742 | +43.5% |
| Transfer from deferred taxes | 780 | €16,075 | €16,075 | = | 0.0% |
| Income taxes | 67/77 | €27,000 | €21,866 | -€5,134 | -19.0% |
| Profit (loss) for the period | 9904 | €25,245 | €46,121 | +€20,876 | +82.7% |
| Transfer from tax-exempt reserves | 789 | €30,303 | €30,303 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,548 | €76,424 | +€20,876 | +37.6% |
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 19 October 2026 via checked.be.