ONSA: 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.
ONSA
Largest movements
- Receivables within one year +€270,106
up €270,106 (+1074.1%), from €25,148 to €295,254
of which Trade receivables: +€270,106
- Cash -€164,640
down €164,640 (-18.3%), from €900,431 to €735,792
mainly Receivables within one year (-€270,106) and Advances received (-€247,383)
- Stocks and contracts -€34,648
down €34,648 (-61.7%), from €56,111 to €21,463
- Profit (loss) carried forward +€347,213
up €347,213 (+120.2%), from €288,978 to €636,191
- Advances received -€247,383
down €247,383 (-100.0%), from €247,383 to €0
- Tax, wage and social debts -€37,428
down €37,428 (-27.2%), from €137,684 to €100,256
of which Taxes: -€39,541
- Purchases and services -€99,630
down €99,630 (-8.7%), from €1.1m to €1.0m
- Gross operating margin +€90,760
up €90,760 (+28.7%), from €315,992 to €406,752
- Taxes -€63,885
down €63,885 (-83.2%), from €76,811 to €12,926
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.
Cash bridge derived
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 | €1,007,543 | €1,073,453 | +€65,910 | +6.5% |
| Fixed assets | 21/28 | €20,659 | €15,604 | -€5,055 | -24.5% |
| Tangible fixed assets | 22/27 | €20,157 | €15,102 | -€5,055 | -25.1% |
| Plant, machinery and equipment | 23 | €12,805 | €12,105 | -€700 | -5.5% |
| Furniture and vehicles | 24 | €7,352 | €2,997 | -€4,355 | -59.2% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €502 | €502 | = | 0.0% |
| Current assets | 29/58 | €986,884 | €1,057,849 | +€70,964 | +7.2% |
| Stocks and contracts in progress | 3 | €56,111 | €21,463 | -€34,648 | -61.7% |
| Stocks | 30/36 | €56,111 | €21,463 | -€34,648 | -61.7% |
| Amounts receivable within one year | 40/41 | €25,148 | €295,254 | +€270,106 | +1074.1% |
| Trade receivables | 40 | €25,128 | €295,234 | +€270,106 | +1074.9% |
| Other amounts receivable | 41 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €900,431 | €735,792 | -€164,640 | -18.3% |
| Deferred charges and accrued income | 490/1 | €5,194 | €5,340 | +€146 | +2.8% |
| Total equity and liabilities | 10/49 | €1,007,543 | €1,073,453 | +€65,910 | +6.5% |
| Equity | 10/15 | €589,528 | €936,741 | +€347,213 | +58.9% |
| Contributions | 10/11 | €100,500 | €100,500 | = | 0.0% |
| Capital | 10 | €100,500 | €100,500 | = | 0.0% |
| Issued capital | 100 | €100,500 | €100,500 | = | 0.0% |
| Reserves | 13 | €200,050 | €200,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,050 | €10,050 | = | 0.0% |
| Legal reserve | 130 | €10,050 | €10,050 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,978 | €636,191 | +€347,213 | +120.2% |
| Amounts payable | 17/49 | €418,015 | €136,712 | -€281,303 | -67.3% |
| Amounts payable within one year | 42/48 | €418,015 | €136,712 | -€281,303 | -67.3% |
| Trade debts | 44 | €6,996 | €10,505 | +€3,508 | +50.1% |
| Suppliers | 440/4 | €6,996 | €10,505 | +€3,508 | +50.1% |
| Advances received on contracts in progress | 46 | €247,383 | €0 | -€247,383 | -100.0% |
| Taxes, remuneration and social security | 45 | €137,684 | €100,256 | -€37,428 | -27.2% |
| Taxes | 450/3 | €128,729 | €89,188 | -€39,541 | -30.7% |
| Remuneration and social security | 454/9 | €8,955 | €11,068 | +€2,112 | +23.6% |
| Other amounts payable | 47/48 | €25,951 | €25,951 | = | 0.0% |
| Turnover | 70 | €1,448,491 | €1,451,053 | +€2,562 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,143,931 | €1,044,301 | -€99,630 | -8.7% |
| Remuneration, social security and pensions | 62 | €38,394 | €34,307 | -€4,088 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,055 | €5,055 | = | 0.0% |
| Other operating charges | 640/8 | €3,700 | €10,520 | +€6,820 | +184.3% |
| Gross operating margin | 9900 | €315,992 | €406,752 | +€90,760 | +28.7% |
| Operating profit (loss) | 9901 | €268,843 | €356,871 | +€88,028 | +32.7% |
| Financial income | 75/76B | €5,390 | €4,797 | -€593 | -11.0% |
| Recurring financial income | 75 | €5,390 | €4,797 | -€593 | -11.0% |
| Financial charges | 65/66B | €2,000 | €1,530 | -€470 | -23.5% |
| Recurring financial charges | 65 | €2,000 | €1,530 | -€470 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €272,234 | €360,138 | +€87,905 | +32.3% |
| Income taxes | 67/77 | €76,811 | €12,926 | -€63,885 | -83.2% |
| Profit (loss) for the period | 9904 | €195,423 | €347,213 | +€151,790 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €195,423 | €347,213 | +€151,790 | +77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.