ONSENFISH: 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.
ONSENFISH
Largest movements
- Cash -€10,255
down €10,255 (-73.6%), from €13,940 to €3,685
mainly Investment in fixed assets (net) (-€24,510) and Trade debts (-€13,170)
- Current investments +€9,407
up €9,407 (+1567.8%), from €600 to €10,007
- Receivables within one year -€4,903
down €4,903 (-44.9%), from €10,928 to €6,025
of which Trade receivables: -€5,758
- Tangible fixed assets +€2,706
up €2,706 (+2.3%), from €116,927 to €119,633
of which Furniture and vehicles: +€10,329
- Reserves +€17,000
new in 2025: €17,000
- Trade debts -€13,170
down €13,170 (-49.3%), from €26,702 to €13,532
- Other debts -€7,037
down €7,037 (-88.5%), from €7,952 to €915
- Current portion of long-term debt +€4,217
up €4,217 (+20.2%), from €20,890 to €25,107
- Debts after one year -€3,656
down €3,656 (-4.0%), from €91,574 to €87,918
- Staff costs +€9,995
up €9,995 (+20.1%), from €49,697 to €59,692
- Gross operating margin -€5,548
down €5,548 (-4.9%), from €112,740 to €107,192
- Depreciation +€1,181
up €1,181 (+5.6%), from €21,006 to €22,187
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 | €159,190 | €158,006 | -€1,184 | -0.7% |
| Formation expenses | 20 | €1,321 | €938 | -€383 | -29.0% |
| Fixed assets | 21/28 | €119,807 | €122,513 | +€2,706 | +2.3% |
| Tangible fixed assets | 22/27 | €116,927 | €119,633 | +€2,706 | +2.3% |
| Furniture and vehicles | 24 | €33,405 | €43,734 | +€10,329 | +30.9% |
| Other tangible fixed assets | 26 | €83,522 | €75,899 | -€7,623 | -9.1% |
| Financial fixed assets | 28 | €2,880 | €2,880 | = | 0.0% |
| Current assets | 29/58 | €38,062 | €34,555 | -€3,507 | -9.2% |
| Stocks and contracts in progress | 3 | €8,288 | €9,114 | +€826 | +10.0% |
| Stocks | 30/36 | €8,288 | €9,114 | +€826 | +10.0% |
| Amounts receivable within one year | 40/41 | €10,928 | €6,025 | -€4,903 | -44.9% |
| Trade receivables | 40 | €10,904 | €5,146 | -€5,758 | -52.8% |
| Other amounts receivable | 41 | €24 | €879 | +€855 | +3562.5% |
| Current investments | 50/53 | €600 | €10,007 | +€9,407 | +1567.8% |
| Cash at bank and in hand | 54/58 | €13,940 | €3,685 | -€10,255 | -73.6% |
| Deferred charges and accrued income | 490/1 | €4,306 | €5,724 | +€1,418 | +32.9% |
| Total equity and liabilities | 10/49 | €159,190 | €158,006 | -€1,184 | -0.7% |
| Equity | 10/15 | €3,358 | €22,718 | +€19,360 | +576.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €17,000 | +€17,000 | |
| Distributable reserves | 133 | - | €17,000 | +€17,000 | |
| Profit (loss) carried forward | 14 | -€1,642 | €718 | +€2,360 | |
| Amounts payable | 17/49 | €155,832 | €135,288 | -€20,544 | -13.2% |
| Amounts payable after more than one year | 17 | €91,574 | €87,918 | -€3,656 | -4.0% |
| Financial debts | 170/4 | €91,574 | €87,918 | -€3,656 | -4.0% |
| Amounts payable within one year | 42/48 | €64,258 | €47,370 | -€16,888 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €20,890 | €25,107 | +€4,217 | +20.2% |
| Trade debts | 44 | €26,702 | €13,532 | -€13,170 | -49.3% |
| Suppliers | 440/4 | €26,702 | €13,532 | -€13,170 | -49.3% |
| Taxes, remuneration and social security | 45 | €8,714 | €7,816 | -€898 | -10.3% |
| Taxes | 450/3 | €3,701 | €2,250 | -€1,451 | -39.2% |
| Remuneration and social security | 454/9 | €5,013 | €5,566 | +€553 | +11.0% |
| Other amounts payable | 47/48 | €7,952 | €915 | -€7,037 | -88.5% |
| Remuneration, social security and pensions | 62 | €49,697 | €59,692 | +€9,995 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,006 | €22,187 | +€1,181 | +5.6% |
| Other operating charges | 640/8 | €916 | €1,185 | +€269 | +29.4% |
| Gross operating margin | 9900 | €112,740 | €107,192 | -€5,548 | -4.9% |
| Operating profit (loss) | 9901 | €41,121 | €24,128 | -€16,993 | -41.3% |
| Financial income | 75/76B | €18 | €143 | +€125 | +694.4% |
| Recurring financial income | 75 | €18 | €143 | +€125 | +694.4% |
| Financial charges | 65/66B | €5,383 | €4,908 | -€475 | -8.8% |
| Recurring financial charges | 65 | €5,383 | €4,908 | -€475 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €35,756 | €19,363 | -€16,393 | -45.8% |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €35,756 | €19,360 | -€16,396 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,756 | €19,360 | -€16,396 | -45.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.