Onsea Bart: 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 Bart
Largest movements
- Receivables within one year +€35,703
up €35,703 (+36.0%), from €99,087 to €134,789
of which Other amounts receivable: +€34,143
- Intangible fixed assets -€14,902
no longer reported in 2024 (was €14,902)
- Profit (loss) carried forward +€17,816
up €17,816 (+41.1%), from €43,360 to €61,177
- Tax, wage and social debts +€6,963
up €6,963 (+47.9%), from €14,540 to €21,503
- Short-term financial debts -€3,666
down €3,666 (-9.4%), from €39,133 to €35,467
- Gross operating margin +€13,592
up €13,592 (+51.2%), from €26,550 to €40,142
- Taxes +€4,973
up €4,973 (+235.2%), from €2,115 to €7,088
- Financial income +€2,353
up €2,353 (+57.4%), from €4,097 to €6,449
- Depreciation -€791
down €791 (-4.9%), from €16,002 to €15,211
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,739 | €135,231 | +€20,492 | +17.9% |
| Fixed assets | 21/28 | €15,652 | €441 | -€15,211 | -97.2% |
| Intangible fixed assets | 21 | €14,902 | - | -€14,902 | |
| Tangible fixed assets | 22/27 | €750 | €441 | -€308 | -41.1% |
| Plant, machinery and equipment | 23 | €62 | - | -€62 | |
| Furniture and vehicles | 24 | €687 | €441 | -€246 | -35.8% |
| Current assets | 29/58 | €99,087 | €134,789 | +€35,703 | +36.0% |
| Amounts receivable within one year | 40/41 | €99,087 | €134,789 | +€35,703 | +36.0% |
| Trade receivables | 40 | €9,076 | €10,636 | +€1,560 | +17.2% |
| Other amounts receivable | 41 | €90,011 | €124,153 | +€34,143 | +37.9% |
| Total equity and liabilities | 10/49 | €114,739 | €135,231 | +€20,492 | +17.9% |
| Equity | 10/15 | €57,620 | €75,437 | +€17,816 | +30.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,360 | €61,177 | +€17,816 | +41.1% |
| Amounts payable | 17/49 | €57,118 | €59,794 | +€2,676 | +4.7% |
| Amounts payable within one year | 42/48 | €56,027 | €58,766 | +€2,739 | +4.9% |
| Financial debts | 43 | €39,133 | €35,467 | -€3,666 | -9.4% |
| Credit institutions | 430/8 | €39,133 | €35,467 | -€3,666 | -9.4% |
| Trade debts | 44 | €2,354 | €1,796 | -€557 | -23.7% |
| Suppliers | 440/4 | €2,354 | €1,796 | -€557 | -23.7% |
| Taxes, remuneration and social security | 45 | €14,540 | €21,503 | +€6,963 | +47.9% |
| Taxes | 450/3 | €14,540 | €21,503 | +€6,963 | +47.9% |
| Accrued charges and deferred income | 492/3 | €1,091 | €1,028 | -€64 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,002 | €15,211 | -€791 | -4.9% |
| Other operating charges | 640/8 | €1,752 | €1,540 | -€213 | -12.1% |
| Gross operating margin | 9900 | €26,550 | €40,142 | +€13,592 | +51.2% |
| Operating profit (loss) | 9901 | €8,796 | €23,392 | +€14,596 | +165.9% |
| Financial income | 75/76B | €4,097 | €6,449 | +€2,353 | +57.4% |
| Recurring financial income | 75 | €4,097 | €6,449 | +€2,353 | +57.4% |
| Financial charges | 65/66B | €5,278 | €4,937 | -€341 | -6.5% |
| Recurring financial charges | 65 | €5,278 | €4,937 | -€341 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €7,615 | €24,904 | +€17,290 | +227.1% |
| Income taxes | 67/77 | €2,115 | €7,088 | +€4,973 | +235.2% |
| Profit (loss) for the period | 9904 | €5,500 | €17,816 | +€12,317 | +224.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,500 | €17,816 | +€12,317 | +224.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.