ONTBIJTCENTRALE: 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.
ONTBIJTCENTRALE
Largest movements
- Current investments -€98,497
down €98,497 (-100%), from €98,497 to €0
- Tangible fixed assets -€13,986
down €13,986 (-37.2%), from €37,567 to €23,581
of which Furniture and vehicles: -€11,005
- Receivables within one year -€10,904
down €10,904 (-42.4%), from €25,725 to €14,820
of which Trade receivables: -€6,374
- Stocks and contracts -€8,021
down €8,021 (-47.2%), from €17,000 to €8,979
- Cash -€2,493
down €2,493 (-53.1%), from €4,691 to €2,199
mainly Contributions, distributions and other (-€110,000) and Net result for the year (-€88,802)
- Reserves -€110,000
down €110,000 (-70.7%), from €155,583 to €45,583
of which Distributable reserves: -€110,000
- Profit (loss) carried forward -€88,802
down €88,802 (-248%), from -€35,809 to -€124,611
- Trade debts +€64,099
up €64,099 (+152%), from €42,045 to €106,143
- Advances received +€3,367
new in 2025: €3,367
- Gross operating margin -€70,360
down €70,360, from €15,142 to -€55,218
- Depreciation -€6,264
down €6,264 (-30.9%), from €20,250 to €13,986
- Staff costs +€6,003
up €6,003 (+45.4%), from €13,230 to €19,233
- Financial income +€3,301
up €3,301 (+1,318%), from €251 to €3,552
- Other operating charges +€1,299
up €1,299 (+52.3%), from €2,482 to €3,781
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 | €185,403 | €51,876 | -€133,527 | -72.0% |
| Fixed assets | 21/28 | €37,567 | €23,581 | -€13,986 | -37.2% |
| Tangible fixed assets | 22/27 | €37,567 | €23,581 | -€13,986 | -37.2% |
| Land and buildings | 22 | €17,527 | €16,258 | -€1,269 | -7.2% |
| Plant, machinery and equipment | 23 | €5,921 | €4,209 | -€1,712 | -28.9% |
| Furniture and vehicles | 24 | €14,118 | €3,113 | -€11,005 | -77.9% |
| Current assets | 29/58 | €147,836 | €28,295 | -€119,541 | -80.9% |
| Stocks and contracts in progress | 3 | €17,000 | €8,979 | -€8,021 | -47.2% |
| Stocks | 30/36 | €17,000 | €8,979 | -€8,021 | -47.2% |
| Amounts receivable within one year | 40/41 | €25,725 | €14,820 | -€10,904 | -42.4% |
| Trade receivables | 40 | €18,351 | €11,978 | -€6,374 | -34.7% |
| Other amounts receivable | 41 | €7,373 | €2,843 | -€4,531 | -61.4% |
| Current investments | 50/53 | €98,497 | €0 | -€98,497 | -100% |
| Cash at bank and in hand | 54/58 | €4,691 | €2,199 | -€2,493 | -53.1% |
| Deferred charges and accrued income | 490/1 | €1,924 | €2,297 | +€373 | +19.4% |
| Total equity and liabilities | 10/49 | €185,403 | €51,876 | -€133,527 | -72.0% |
| Equity | 10/15 | €138,373 | -€60,428 | -€198,802 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,583 | €45,583 | -€110,000 | -70.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €155,583 | €45,583 | -€110,000 | -70.7% |
| Profit (loss) carried forward | 14 | -€35,809 | -€124,611 | -€88,802 | -248% |
| Amounts payable | 17/49 | €47,029 | €112,304 | +€65,275 | +139% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €46,964 | €112,304 | +€65,340 | +139% |
| Current portion of amounts payable after more than one year | 42 | €382 | €0 | -€382 | -100% |
| Financial debts | 43 | €55 | €0 | -€55 | -100% |
| Credit institutions | 430/8 | €55 | €0 | -€55 | -100% |
| Trade debts | 44 | €42,045 | €106,143 | +€64,099 | +152% |
| Suppliers | 440/4 | €42,045 | €106,143 | +€64,099 | +152% |
| Advances received on contracts in progress | 46 | - | €3,367 | +€3,367 | |
| Taxes, remuneration and social security | 45 | €482 | €587 | +€105 | +21.7% |
| Taxes | 450/3 | €56 | €27 | -€29 | -52.0% |
| Remuneration and social security | 454/9 | €426 | €560 | +€134 | +31.4% |
| Other amounts payable | 47/48 | €4,000 | €2,206 | -€1,794 | -44.8% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Remuneration, social security and pensions | 62 | €13,230 | €19,233 | +€6,003 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,250 | €13,986 | -€6,264 | -30.9% |
| Other operating charges | 640/8 | €2,482 | €3,781 | +€1,299 | +52.3% |
| Non-recurring operating charges | 66A | €1,169 | €0 | -€1,169 | -100% |
| Gross operating margin | 9900 | €15,142 | -€55,218 | -€70,360 | |
| Operating profit (loss) | 9901 | -€21,989 | -€92,218 | -€70,229 | -319% |
| Financial income | 75/76B | €251 | €3,552 | +€3,301 | +1,318% |
| Recurring financial income | 75 | €251 | €3,552 | +€3,301 | +1,318% |
| Financial charges | 65/66B | €224 | €136 | -€89 | -39.5% |
| Recurring financial charges | 65 | €224 | €136 | -€89 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,963 | -€88,802 | -€66,839 | -304% |
| Profit (loss) for the period | 9904 | -€21,963 | -€88,802 | -€66,839 | -304% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,963 | -€88,802 | -€66,839 | -304% |
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 27 October 2026 via checked.be.