ONUR: 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.
ONUR
Largest movements
- Cash -€41,918
down €41,918 (-75.8%), from €55,314 to €13,396
mainly Deferred charges and accrued income (-€27,449) and Investment in fixed assets (net) (-€26,107)
- Deferred charges and accrued income +€27,449
new in 2025: €27,449
- Tangible fixed assets +€21,726
up €21,726 (+15.0%), from €145,253 to €166,979
of which Plant, machinery and equipment: +€17,582
- Receivables within one year +€18,572
up €18,572 (+22.5%), from €82,641 to €101,213
of which Trade receivables: +€22,986
- Tax, wage and social debts +€13,062
up €13,062 (+115.6%), from €11,299 to €24,362
of which Taxes: +€24,362
- Trade debts +€7,071
up €7,071 (+79.3%), from €8,913 to €15,985
- Reserves +€6,065
up €6,065 (+4.0%), from €150,599 to €156,664
of which Distributable reserves: +€6,065
- Gross operating margin -€390,546
down €390,546 (-84.9%), from €459,883 to €69,336
- Depreciation -€271,255
down €271,255 (-98.4%), from €275,637 to €4,381
- Other operating charges +€31,193
up €31,193 (+393.1%), from €7,936 to €39,129
- Financial charges -€25,940
down €25,940 (-93.0%), from €27,900 to €1,959
- Taxes +€18,568
new in 2025: €18,568
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 | €302,622 | €328,764 | +€26,142 | +8.6% |
| Fixed assets | 21/28 | €145,253 | €166,979 | +€21,726 | +15.0% |
| Tangible fixed assets | 22/27 | €145,253 | €166,979 | +€21,726 | +15.0% |
| Plant, machinery and equipment | 23 | €135,268 | €152,849 | +€17,582 | +13.0% |
| Furniture and vehicles | 24 | €9,986 | €14,129 | +€4,144 | +41.5% |
| Current assets | 29/58 | €157,369 | €161,785 | +€4,416 | +2.8% |
| Stocks and contracts in progress | 3 | €19,414 | €19,727 | +€313 | +1.6% |
| Stocks | 30/36 | €19,414 | €19,727 | +€313 | +1.6% |
| Amounts receivable within one year | 40/41 | €82,641 | €101,213 | +€18,572 | +22.5% |
| Trade receivables | 40 | €37,524 | €60,510 | +€22,986 | +61.3% |
| Other amounts receivable | 41 | €45,117 | €40,703 | -€4,414 | -9.8% |
| Cash at bank and in hand | 54/58 | €55,314 | €13,396 | -€41,918 | -75.8% |
| Deferred charges and accrued income | 490/1 | - | €27,449 | +€27,449 | |
| Total equity and liabilities | 10/49 | €302,622 | €328,764 | +€26,142 | +8.6% |
| Equity | 10/15 | €275,599 | €281,664 | +€6,065 | +2.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €150,599 | €156,664 | +€6,065 | +4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €148,739 | €154,804 | +€6,065 | +4.1% |
| Amounts payable | 17/49 | €27,024 | €47,100 | +€20,077 | +74.3% |
| Amounts payable within one year | 42/48 | €27,024 | €47,100 | +€20,077 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | €6,811 | €6,754 | -€57 | -0.8% |
| Trade debts | 44 | €8,913 | €15,985 | +€7,071 | +79.3% |
| Suppliers | 440/4 | €8,913 | €15,985 | +€7,071 | +79.3% |
| Taxes, remuneration and social security | 45 | €11,299 | €24,362 | +€13,062 | +115.6% |
| Taxes | 450/3 | - | €24,362 | +€24,362 | |
| Remuneration and social security | 454/9 | €11,299 | - | -€11,299 | |
| Non-recurring operating income | 76A | €441,900 | €1,446 | -€440,454 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275,637 | €4,381 | -€271,255 | -98.4% |
| Other operating charges | 640/8 | €7,936 | €39,129 | +€31,193 | +393.1% |
| Gross operating margin | 9900 | €459,883 | €69,336 | -€390,546 | -84.9% |
| Operating profit (loss) | 9901 | €176,310 | €25,826 | -€150,484 | -85.4% |
| Financial income | 75/76B | €2,964 | €767 | -€2,197 | -74.1% |
| Recurring financial income | 75 | €2,964 | €767 | -€2,197 | -74.1% |
| Financial charges | 65/66B | €27,900 | €1,959 | -€25,940 | -93.0% |
| Recurring financial charges | 65 | €27,900 | €1,959 | -€25,940 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €151,374 | €24,633 | -€126,741 | -83.7% |
| Income taxes | 67/77 | - | €18,568 | +€18,568 | |
| Profit (loss) for the period | 9904 | €151,374 | €6,065 | -€145,309 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,374 | €6,065 | -€145,309 | -96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.