Onuris Advisory: 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.
Onuris Advisory
Largest movements
- Receivables within one year -€21,075
down €21,075 (-82.9%), from €25,426 to €4,350
of which Trade receivables: -€19,384
- Tangible fixed assets +€16,467
up €16,467 (+2,267%), from €726 to €17,193
of which Furniture and vehicles: +€16,936
- Current investments -€7,200
no longer reported in 2025 (was €7,200)
- Profit (loss) carried forward -€214,473
down €214,473 (-98.7%), from €217,190 to €2,716
- Other debts +€189,167
up €189,167 (+22,709%), from €833 to €190,000
- Current portion of long-term debt +€8,975
new in 2025: €8,975
- Debts after one year +€5,367
new in 2025: €5,367
- Gross operating margin -€91,143
down €91,143 (-77.6%), from €117,466 to €26,323
- Taxes -€20,952
down €20,952 (-83.4%), from €25,137 to €4,185
- Financial charges +€5,828
up €5,828 (+215%), from €2,706 to €8,534
of which Non-recurring financial charges: +€7,200
- Depreciation +€2,696
up €2,696 (+676%), from €399 to €3,095
- Other operating charges +€1,454
new in 2025: €1,454
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 | €290,527 | €275,932 | -€14,594 | -5.0% |
| Fixed assets | 21/28 | €726 | €17,193 | +€16,467 | +2,267% |
| Tangible fixed assets | 22/27 | €726 | €17,193 | +€16,467 | +2,267% |
| Plant, machinery and equipment | 23 | €726 | €258 | -€469 | -64.5% |
| Furniture and vehicles | 24 | - | €16,936 | +€16,936 | |
| Current assets | 29/58 | €289,800 | €258,739 | -€31,061 | -10.7% |
| Amounts receivable within one year | 40/41 | €25,426 | €4,350 | -€21,075 | -82.9% |
| Trade receivables | 40 | €19,384 | - | -€19,384 | |
| Other amounts receivable | 41 | €6,041 | €4,350 | -€1,691 | -28.0% |
| Current investments | 50/53 | €7,200 | - | -€7,200 | |
| Cash at bank and in hand | 54/58 | €256,525 | €254,389 | -€2,136 | -0.8% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €290,527 | €275,932 | -€14,594 | -5.0% |
| Equity | 10/15 | €217,290 | €2,816 | -€214,473 | -98.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,190 | €2,716 | -€214,473 | -98.7% |
| Amounts payable | 17/49 | €73,237 | €273,116 | +€199,879 | +273% |
| Amounts payable after more than one year | 17 | - | €5,367 | +€5,367 | |
| Financial debts | 170/4 | - | €5,367 | +€5,367 | |
| Amounts payable within one year | 42/48 | €73,237 | €267,749 | +€194,512 | +266% |
| Current portion of amounts payable after more than one year | 42 | - | €8,975 | +€8,975 | |
| Trade debts | 44 | €2,176 | €450 | -€1,726 | -79.3% |
| Suppliers | 440/4 | €2,176 | €450 | -€1,726 | -79.3% |
| Taxes, remuneration and social security | 45 | €70,228 | €68,324 | -€1,904 | -2.7% |
| Taxes | 450/3 | €70,228 | €68,324 | -€1,904 | -2.7% |
| Other amounts payable | 47/48 | €833 | €190,000 | +€189,167 | +22,709% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €3,095 | +€2,696 | +676% |
| Other operating charges | 640/8 | - | €1,454 | +€1,454 | |
| Gross operating margin | 9900 | €117,466 | €26,323 | -€91,143 | -77.6% |
| Operating profit (loss) | 9901 | €117,067 | €21,774 | -€95,293 | -81.4% |
| Financial income | 75/76B | €214 | €0 | -€214 | -99.8% |
| Recurring financial income | 75 | €214 | €0 | -€214 | -99.8% |
| Financial charges | 65/66B | €2,706 | €8,534 | +€5,828 | +215% |
| Recurring financial charges | 65 | €2,706 | €1,334 | -€1,372 | -50.7% |
| Non-recurring financial charges | 66B | - | €7,200 | +€7,200 | |
| Profit (loss) for the period before taxes | 9903 | €114,576 | €13,241 | -€101,334 | -88.4% |
| Income taxes | 67/77 | €25,137 | €4,185 | -€20,952 | -83.4% |
| Profit (loss) for the period | 9904 | €89,439 | €9,056 | -€80,383 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,439 | €9,056 | -€80,383 | -89.9% |
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 25 October 2026 via checked.be.