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
- Cash -€211,867
down €211,867 (-98.8%), from €214,415 to €2,549
mainly Net result for the year (-€189,032) and Trade debts (-€77,724)
- Receivables within one year -€50,143
down €50,143 (-9.0%), from €558,337 to €508,194
of which Trade receivables: -€75,270
- Tangible fixed assets +€31,052
up €31,052 (+59.6%), from €52,057 to €83,109
of which Furniture and vehicles: +€16,850
- Profit (loss) carried forward -€189,032
down €189,032 (-69.5%), from €271,810 to €82,778
- Tax, wage and social debts +€89,740
up €89,740 (+35.5%), from €252,632 to €342,372
of which Remuneration and social security: +€47,854
- Trade debts -€77,724
down €77,724 (-45.5%), from €170,999 to €93,276
- Advances received -€32,670
no longer reported in 2025 (was €32,670)
- Debts after one year -€18,627
no longer reported in 2025 (was €18,627)
- Gross operating margin +€430,033
up €430,033 (+17.7%), from €2.4m to €2.9m
- Staff costs +€355,688
up €355,688 (+15.5%), from €2.3m to €2.7m
- Taxes +€66,358
up €66,358 (+143%), from €46,482 to €112,840
- Other operating charges +€58,153
up €58,153 (+651%), from €8,933 to €67,086
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 | €854,137 | €617,987 | -€236,151 | -27.6% |
| Fixed assets | 21/28 | €81,385 | €107,244 | +€25,859 | +31.8% |
| Tangible fixed assets | 22/27 | €52,057 | €83,109 | +€31,052 | +59.6% |
| Plant, machinery and equipment | 23 | €1,246 | €558 | -€688 | -55.2% |
| Furniture and vehicles | 24 | €41,380 | €58,230 | +€16,850 | +40.7% |
| Other tangible fixed assets | 26 | €9,431 | €24,321 | +€14,890 | +158% |
| Financial fixed assets | 28 | €29,328 | €24,135 | -€5,193 | -17.7% |
| Current assets | 29/58 | €772,752 | €510,742 | -€262,010 | -33.9% |
| Amounts receivable within one year | 40/41 | €558,337 | €508,194 | -€50,143 | -9.0% |
| Trade receivables | 40 | €220,748 | €145,478 | -€75,270 | -34.1% |
| Other amounts receivable | 41 | €337,589 | €362,716 | +€25,126 | +7.4% |
| Cash at bank and in hand | 54/58 | €214,415 | €2,549 | -€211,867 | -98.8% |
| Total equity and liabilities | 10/49 | €854,137 | €617,987 | -€236,151 | -27.6% |
| Equity | 10/15 | €369,736 | €180,705 | -€189,032 | -51.1% |
| Reserves | 13 | €97,927 | €97,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,034 | €82,034 | = | 0.0% |
| Distributable reserves | 133 | €14,643 | €14,643 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,810 | €82,778 | -€189,032 | -69.5% |
| Amounts payable | 17/49 | €484,401 | €437,282 | -€47,119 | -9.7% |
| Amounts payable after more than one year | 17 | €18,627 | - | -€18,627 | |
| Financial debts | 170/4 | €18,627 | - | -€18,627 | |
| Amounts payable within one year | 42/48 | €465,774 | €437,282 | -€28,492 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €4,587 | - | -€4,587 | |
| Trade debts | 44 | €170,999 | €93,276 | -€77,724 | -45.5% |
| Suppliers | 440/4 | €170,999 | €93,276 | -€77,724 | -45.5% |
| Advances received on contracts in progress | 46 | €32,670 | - | -€32,670 | |
| Taxes, remuneration and social security | 45 | €252,632 | €342,372 | +€89,740 | +35.5% |
| Taxes | 450/3 | €252,632 | €294,518 | +€41,886 | +16.6% |
| Remuneration and social security | 454/9 | - | €47,854 | +€47,854 | |
| Other amounts payable | 47/48 | €4,886 | €1,635 | -€3,251 | -66.5% |
| Remuneration, social security and pensions | 62 | €2,297,085 | €2,652,773 | +€355,688 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,661 | €7,210 | -€22,451 | -75.7% |
| Other operating charges | 640/8 | €8,933 | €67,086 | +€58,153 | +651% |
| Non-recurring operating charges | 66A | €45,226 | €217,188 | +€171,962 | +380% |
| Gross operating margin | 9900 | €2,423,418 | €2,853,451 | +€430,033 | +17.7% |
| Operating profit (loss) | 9901 | €42,514 | -€90,807 | -€133,321 | |
| Financial income | 75/76B | €20,188 | €24,034 | +€3,846 | +19.1% |
| Recurring financial income | 75 | €20,188 | €24,034 | +€3,846 | +19.1% |
| Financial charges | 65/66B | €8,431 | €9,419 | +€988 | +11.7% |
| Recurring financial charges | 65 | €8,431 | €9,419 | +€988 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €54,270 | -€76,192 | -€130,462 | |
| Income taxes | 67/77 | €46,482 | €112,840 | +€66,358 | +143% |
| Profit (loss) for the period | 9904 | €7,788 | -€189,032 | -€196,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,788 | -€189,032 | -€196,820 |
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 13 October 2026 via checked.be.