ONSEA: 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.
ONSEA
Largest movements
- Receivables within one year -€10,947
down €10,947 (-19.5%), from €55,998 to €45,051
of which Trade receivables: -€10,409
- Cash -€7,625
down €7,625 (-66.1%), from €11,530 to €3,905
mainly Net result for the year (-€34,213) and Tax, wage and social debts (-€1,038)
- Tangible fixed assets -€968
down €968 (-38.8%), from €2,492 to €1,524
- Profit (loss) carried forward -€34,213
down €34,213 (-11.6%), from -€296,010 to -€330,223
- Other debts +€16,125
new in 2025: €16,125
- Tax, wage and social debts -€1,038
down €1,038 (-85.0%), from €1,221 to €184
- Other operating charges -€9,794
down €9,794 (-84.8%), from €11,552 to €1,759
- Gross operating margin -€9,279
down €9,279 (-42.5%), from -€21,840 to -€31,119
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 | €70,020 | €50,480 | -€19,540 | -27.9% |
| Fixed assets | 21/28 | €2,492 | €1,524 | -€968 | -38.8% |
| Tangible fixed assets | 22/27 | €2,492 | €1,524 | -€968 | -38.8% |
| Plant, machinery and equipment | 23 | €2,492 | €1,524 | -€968 | -38.8% |
| Current assets | 29/58 | €67,528 | €48,956 | -€18,572 | -27.5% |
| Amounts receivable within one year | 40/41 | €55,998 | €45,051 | -€10,947 | -19.5% |
| Trade receivables | 40 | €55,461 | €45,051 | -€10,409 | -18.8% |
| Other amounts receivable | 41 | €538 | - | -€538 | |
| Cash at bank and in hand | 54/58 | €11,530 | €3,905 | -€7,625 | -66.1% |
| Total equity and liabilities | 10/49 | €70,020 | €50,480 | -€19,540 | -27.9% |
| Equity | 10/15 | €66,777 | €32,564 | -€34,213 | -51.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €344,195 | €344,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €342,335 | €342,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,010 | -€330,223 | -€34,213 | -11.6% |
| Amounts payable | 17/49 | €3,244 | €17,917 | +€14,673 | +452.4% |
| Amounts payable within one year | 42/48 | €3,235 | €17,917 | +€14,681 | +453.8% |
| Trade debts | 44 | €2,014 | €1,608 | -€406 | -20.2% |
| Suppliers | 440/4 | €2,014 | €1,608 | -€406 | -20.2% |
| Taxes, remuneration and social security | 45 | €1,221 | €184 | -€1,038 | -85.0% |
| Taxes | 450/3 | €1,221 | €184 | -€1,038 | -85.0% |
| Other amounts payable | 47/48 | - | €16,125 | +€16,125 | |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Remuneration, social security and pensions | 62 | €244 | €293 | +€48 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €968 | €968 | = | 0.0% |
| Other operating charges | 640/8 | €11,552 | €1,759 | -€9,794 | -84.8% |
| Non-recurring operating charges | 66A | €1,115 | - | -€1,115 | |
| Gross operating margin | 9900 | -€21,840 | -€31,119 | -€9,279 | -42.5% |
| Operating profit (loss) | 9901 | -€35,720 | -€34,138 | +€1,582 | +4.4% |
| Financial income | 75/76B | €41 | €2 | -€39 | -96.0% |
| Recurring financial income | 75 | €41 | €2 | -€39 | -96.0% |
| Financial charges | 65/66B | €350 | €77 | -€273 | -78.0% |
| Recurring financial charges | 65 | €350 | €77 | -€273 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,030 | -€34,213 | +€1,816 | +5.0% |
| Income taxes | 67/77 | €78 | - | -€78 | |
| Profit (loss) for the period | 9904 | -€36,108 | -€34,213 | +€1,895 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,108 | -€34,213 | +€1,895 | +5.2% |
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 9 October 2026 via checked.be.