ONUR: 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.
ONUR
Largest movements
- Receivables within one year +€17,716
up €17,716 (+531%), from €3,335 to €21,051
of which Other amounts receivable: +€20,549
- Tangible fixed assets -€16,115
down €16,115 (-57.3%), from €28,132 to €12,017
of which Furniture and vehicles: -€10,709
- Deferred charges and accrued income +€3,075
up €3,075 (+203%), from €1,515 to €4,590
- Financial fixed assets -€1,636
no longer reported in 2024 (was €1,636)
- Cash +€1,484
up €1,484 (+39.2%), from €3,783 to €5,267
mainly Depreciation (+€16,754) and Net result for the year (+€14,134)
- Other debts +€10,228
up €10,228 (+271%), from €3,772 to €14,000
- Debts after one year -€8,280
down €8,280 (-56.8%), from €14,576 to €6,296
- Short-term financial debts -€2,929
no longer reported in 2024 (was €2,929)
- Trade debts +€2,740
up €2,740 (+90.1%), from €3,041 to €5,781
- Current portion of long-term debt +€2,530
up €2,530 (+723%), from €350 to €2,880
- Turnover -€147,932
no longer reported in 2024 (was €147,932)
- Purchases and services -€135,882
no longer reported in 2024 (was €135,882)
- Gross operating margin +€21,194
up €21,194 (+133%), from €15,891 to €37,085
- Depreciation +€11,292
up €11,292 (+207%), from €5,462 to €16,754
- Other operating charges +€2,705
up €2,705 (+199%), from €1,357 to €4,063
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,400 | €42,924 | +€4,523 | +11.8% |
| Fixed assets | 21/28 | €29,768 | €12,017 | -€17,751 | -59.6% |
| Tangible fixed assets | 22/27 | €28,132 | €12,017 | -€16,115 | -57.3% |
| Plant, machinery and equipment | 23 | €1,660 | €1,022 | -€638 | -38.4% |
| Furniture and vehicles | 24 | €11,438 | €729 | -€10,709 | -93.6% |
| Leasing and similar rights | 25 | €10,470 | €7,223 | -€3,247 | -31.0% |
| Other tangible fixed assets | 26 | €4,564 | €3,043 | -€1,521 | -33.3% |
| Financial fixed assets | 28 | €1,636 | - | -€1,636 | |
| Current assets | 29/58 | €8,633 | €30,907 | +€22,274 | +258% |
| Amounts receivable within one year | 40/41 | €3,335 | €21,051 | +€17,716 | +531% |
| Trade receivables | 40 | €3,048 | €215 | -€2,833 | -92.9% |
| Other amounts receivable | 41 | €287 | €20,836 | +€20,549 | +7,158% |
| Cash at bank and in hand | 54/58 | €3,783 | €5,267 | +€1,484 | +39.2% |
| Deferred charges and accrued income | 490/1 | €1,515 | €4,590 | +€3,075 | +203% |
| Total equity and liabilities | 10/49 | €38,400 | €42,924 | +€4,523 | +11.8% |
| Equity | 10/15 | €11,763 | €11,898 | +€134 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,174 | €2,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €805 | - | -€805 | |
| Reserves not available under the articles | 1311 | €805 | - | -€805 | |
| Distributable reserves | 133 | €1,369 | €2,174 | +€805 | +58.8% |
| Profit (loss) carried forward | 14 | -€9,010 | -€8,876 | +€134 | +1.5% |
| Amounts payable | 17/49 | €26,637 | €31,026 | +€4,389 | +16.5% |
| Amounts payable after more than one year | 17 | €14,576 | €6,296 | -€8,280 | -56.8% |
| Financial debts | 170/4 | €14,576 | €6,296 | -€8,280 | -56.8% |
| Amounts payable within one year | 42/48 | €12,061 | €24,730 | +€12,669 | +105% |
| Current portion of amounts payable after more than one year | 42 | €350 | €2,880 | +€2,530 | +723% |
| Financial debts | 43 | €2,929 | - | -€2,929 | |
| Credit institutions | 430/8 | €2,929 | - | -€2,929 | |
| Trade debts | 44 | €3,041 | €5,781 | +€2,740 | +90.1% |
| Suppliers | 440/4 | €3,041 | €5,781 | +€2,740 | +90.1% |
| Taxes, remuneration and social security | 45 | €1,970 | €2,069 | +€99 | +5.0% |
| Taxes | 450/3 | €740 | €2,069 | +€1,329 | +180% |
| Remuneration and social security | 454/9 | €1,230 | - | -€1,230 | |
| Other amounts payable | 47/48 | €3,772 | €14,000 | +€10,228 | +271% |
| Turnover | 70 | €147,932 | - | -€147,932 | |
| Non-recurring operating income | 76A | €3,840 | - | -€3,840 | |
| Goods, raw materials, services and sundry goods | 60/61 | €135,882 | - | -€135,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,462 | €16,754 | +€11,292 | +207% |
| Other operating charges | 640/8 | €1,357 | €4,063 | +€2,705 | +199% |
| Gross operating margin | 9900 | €15,891 | €37,085 | +€21,194 | +133% |
| Operating profit (loss) | 9901 | €9,072 | €16,268 | +€7,197 | +79.3% |
| Financial income | 75/76B | - | €545 | +€545 | |
| Recurring financial income | 75 | - | €545 | +€545 | |
| Financial charges | 65/66B | €1,855 | €2,356 | +€502 | +27.0% |
| Recurring financial charges | 65 | €1,855 | €2,356 | +€502 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €7,217 | €14,457 | +€7,240 | +100% |
| Income taxes | 67/77 | - | €322 | +€322 | |
| Profit (loss) for the period | 9904 | €7,217 | €14,134 | +€6,918 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,217 | €14,134 | +€6,918 | +95.9% |
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 29 October 2026 via checked.be.