ONSEMHOEVE: 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.
ONSEMHOEVE
Largest movements
- Tangible fixed assets -€72,130
down €72,130 (-3.5%), from €2.0m to €2.0m
of which Land and buildings: -€70,954
- Cash +€37,936
up €37,936 (+43.1%), from €88,062 to €125,998
mainly Depreciation (+€91,620) and Deferred charges and accrued income (+€1,015)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€16,565
up €16,565 (+21.3%), from €77,919 to €94,484
- Taxes -€1,335
down €1,335, from €556 to -€778
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 | €2,151,323 | €2,119,189 | -€32,134 | -1.5% |
| Fixed assets | 21/28 | €2,047,972 | €1,975,842 | -€72,130 | -3.5% |
| Tangible fixed assets | 22/27 | €2,047,972 | €1,975,842 | -€72,130 | -3.5% |
| Land and buildings | 22 | €2,046,042 | €1,975,088 | -€70,954 | -3.5% |
| Plant, machinery and equipment | 23 | €1,930 | €755 | -€1,175 | -60.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €103,351 | €143,346 | +€39,996 | +38.7% |
| Amounts receivable within one year | 40/41 | €8,464 | €11,539 | +€3,075 | +36.3% |
| Trade receivables | 40 | €8,464 | €11,539 | +€3,075 | +36.3% |
| Cash at bank and in hand | 54/58 | €88,062 | €125,998 | +€37,936 | +43.1% |
| Deferred charges and accrued income | 490/1 | €6,825 | €5,809 | -€1,015 | -14.9% |
| Total equity and liabilities | 10/49 | €2,151,323 | €2,119,189 | -€32,134 | -1.5% |
| Equity | 10/15 | €1,823,093 | €1,808,488 | -€14,606 | -0.8% |
| Contributions | 10/11 | €1,686,642 | €1,686,642 | = | 0.0% |
| Capital | 10 | €1,686,642 | €1,686,642 | = | 0.0% |
| Issued capital | 100 | €1,686,642 | €1,686,642 | = | 0.0% |
| Revaluation surpluses | 12 | €471,195 | €471,195 | = | 0.0% |
| Reserves | 13 | €226,206 | €226,206 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,513 | €15,513 | = | 0.0% |
| Legal reserve | 130 | €14,536 | €14,536 | = | 0.0% |
| Reserves not available under the articles | 1311 | €977 | €977 | = | 0.0% |
| Distributable reserves | 133 | €210,693 | €210,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€560,949 | -€575,555 | -€14,606 | -2.6% |
| Amounts payable | 17/49 | €328,229 | €310,701 | -€17,528 | -5.3% |
| Amounts payable within one year | 42/48 | €310,388 | €292,860 | -€17,528 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €7,188 | - | -€7,188 | |
| Trade debts | 44 | €4,003 | €212 | -€3,792 | -94.7% |
| Suppliers | 440/4 | €4,003 | €212 | -€3,792 | -94.7% |
| Taxes, remuneration and social security | 45 | €4,327 | €2,704 | -€1,624 | -37.5% |
| Taxes | 450/3 | €4,327 | €2,704 | -€1,624 | -37.5% |
| Other amounts payable | 47/48 | €294,870 | €289,945 | -€4,925 | -1.7% |
| Accrued charges and deferred income | 492/3 | €17,841 | €17,841 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,073 | €91,620 | +€547 | +0.6% |
| Other operating charges | 640/8 | €16,030 | €15,716 | -€314 | -2.0% |
| Gross operating margin | 9900 | €77,919 | €94,484 | +€16,565 | +21.3% |
| Operating profit (loss) | 9901 | -€29,185 | -€12,852 | +€16,332 | +56.0% |
| Financial charges | 65/66B | €2,431 | €2,532 | +€100 | +4.1% |
| Recurring financial charges | 65 | €2,431 | €2,532 | +€100 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,616 | -€15,384 | +€16,232 | +51.3% |
| Income taxes | 67/77 | €556 | -€778 | -€1,335 | |
| Profit (loss) for the period | 9904 | -€32,172 | -€14,606 | +€17,567 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,172 | -€14,606 | +€17,567 | +54.6% |
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 14 October 2026 via checked.be.