ONSEA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€89,291
up €89,291 (+51.4%), from €173,825 to €263,116
of which Other amounts receivable: +€48,151
- Tangible fixed assets +€39,309
up €39,309 (+97.4%), from €40,373 to €79,682
of which Furniture and vehicles: +€39,309
- Reserves +€88,920
up €88,920 (+34.1%), from €260,385 to €349,305
- Trade debts +€48,538
up €48,538 (+4,722%), from €1,028 to €49,566
- Tax, wage and social debts -€8,670
down €8,670 (-14.6%), from €59,206 to €50,535
- Gross operating margin +€46,116
up €46,116 (+48.2%), from €95,592 to €141,708
- Taxes +€16,086
up €16,086 (+61.0%), from €26,379 to €42,465
- Other operating charges +€1,804
up €1,804 (+276%), from €653 to €2,457
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 | €417,857 | €546,644 | +€128,787 | +30.8% |
| Fixed assets | 21/28 | €40,373 | €79,682 | +€39,309 | +97.4% |
| Tangible fixed assets | 22/27 | €40,373 | €79,682 | +€39,309 | +97.4% |
| Furniture and vehicles | 24 | €38,373 | €77,682 | +€39,309 | +102% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €377,484 | €466,962 | +€89,478 | +23.7% |
| Amounts receivable within one year | 40/41 | €173,825 | €263,116 | +€89,291 | +51.4% |
| Trade receivables | 40 | €84,458 | €125,598 | +€41,140 | +48.7% |
| Other amounts receivable | 41 | €89,367 | €137,518 | +€48,151 | +53.9% |
| Cash at bank and in hand | 54/58 | €203,659 | €203,845 | +€186 | +0.1% |
| Total equity and liabilities | 10/49 | €417,857 | €546,644 | +€128,787 | +30.8% |
| Equity | 10/15 | €357,623 | €446,543 | +€88,920 | +24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €260,385 | €349,305 | +€88,920 | +34.1% |
| Distributable reserves | 133 | €260,385 | €349,305 | +€88,920 | +34.1% |
| Profit (loss) carried forward | 14 | €84,838 | €84,838 | = | 0.0% |
| Amounts payable | 17/49 | €60,234 | €100,101 | +€39,867 | +66.2% |
| Amounts payable within one year | 42/48 | €60,234 | €100,101 | +€39,867 | +66.2% |
| Trade debts | 44 | €1,028 | €49,566 | +€48,538 | +4,722% |
| Suppliers | 440/4 | €1,028 | €49,566 | +€48,538 | +4,722% |
| Taxes, remuneration and social security | 45 | €59,206 | €50,535 | -€8,670 | -14.6% |
| Taxes | 450/3 | €59,206 | €50,535 | -€8,670 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,040 | €7,628 | +€588 | +8.4% |
| Other operating charges | 640/8 | €653 | €2,457 | +€1,804 | +276% |
| Gross operating margin | 9900 | €95,592 | €141,708 | +€46,116 | +48.2% |
| Operating profit (loss) | 9901 | €87,900 | €131,623 | +€43,723 | +49.7% |
| Financial charges | 65/66B | €158 | €238 | +€80 | +50.8% |
| Recurring financial charges | 65 | €158 | €238 | +€80 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €87,742 | €131,385 | +€43,643 | +49.7% |
| Income taxes | 67/77 | €26,379 | €42,465 | +€16,086 | +61.0% |
| Profit (loss) for the period | 9904 | €61,363 | €88,920 | +€27,557 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,363 | €88,920 | +€27,557 | +44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.