ONYK CONSTRUCT: 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.
ONYK CONSTRUCT
Largest movements
- Receivables within one year +€15,185
up €15,185 (+20.0%), from €75,878 to €91,064
of which Trade receivables: +€10,956
- Tangible fixed assets +€7,684
up €7,684 (+128.6%), from €5,977 to €13,662
of which Plant, machinery and equipment: +€4,908
- Cash +€4,945
up €4,945 (+479.9%), from €1,030 to €5,976
mainly Net result for the year (+€58,814) and Tax, wage and social debts (+€19,186)
- Trade debts -€22,147
down €22,147 (-88.6%), from €24,997 to €2,850
- Reserves +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€19,186
up €19,186 (+95.7%), from €20,058 to €39,243
of which Taxes: +€13,909
- Other debts +€15,000
up €15,000 (+100.0%), from €15,000 to €30,000
- Profit (loss) carried forward -€4,043
down €4,043 (-18.1%), from €22,375 to €18,332
- Gross operating margin +€55,130
up €55,130 (+223.4%), from €24,680 to €79,811
- Taxes +€11,514
up €11,514 (+240.0%), from €4,798 to €16,311
- Depreciation +€2,659
up €2,659 (+167.0%), from €1,593 to €4,252
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 | €83,430 | €111,425 | +€27,995 | +33.6% |
| Fixed assets | 21/28 | €5,977 | €13,662 | +€7,684 | +128.6% |
| Tangible fixed assets | 22/27 | €5,977 | €13,662 | +€7,684 | +128.6% |
| Plant, machinery and equipment | 23 | €3,516 | €8,425 | +€4,908 | +139.6% |
| Furniture and vehicles | 24 | €2,461 | €5,237 | +€2,776 | +112.8% |
| Current assets | 29/58 | €77,452 | €97,763 | +€20,311 | +26.2% |
| Amounts receivable within one year | 40/41 | €75,878 | €91,064 | +€15,185 | +20.0% |
| Trade receivables | 40 | €23,833 | €34,788 | +€10,956 | +46.0% |
| Other amounts receivable | 41 | €52,046 | €56,275 | +€4,229 | +8.1% |
| Cash at bank and in hand | 54/58 | €1,030 | €5,976 | +€4,945 | +479.9% |
| Deferred charges and accrued income | 490/1 | €543 | €724 | +€180 | +33.2% |
| Total equity and liabilities | 10/49 | €83,430 | €111,425 | +€27,995 | +33.6% |
| Equity | 10/15 | €23,375 | €39,332 | +€15,957 | +68.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €22,375 | €18,332 | -€4,043 | -18.1% |
| Amounts payable | 17/49 | €60,054 | €72,093 | +€12,039 | +20.0% |
| Amounts payable within one year | 42/48 | €60,054 | €72,093 | +€12,039 | +20.0% |
| Trade debts | 44 | €24,997 | €2,850 | -€22,147 | -88.6% |
| Suppliers | 440/4 | €24,997 | €2,850 | -€22,147 | -88.6% |
| Taxes, remuneration and social security | 45 | €20,058 | €39,243 | +€19,186 | +95.7% |
| Taxes | 450/3 | €20,058 | €33,966 | +€13,909 | +69.3% |
| Remuneration and social security | 454/9 | - | €5,277 | +€5,277 | |
| Other amounts payable | 47/48 | €15,000 | €30,000 | +€15,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,593 | €4,252 | +€2,659 | +167.0% |
| Other operating charges | 640/8 | €783 | €817 | +€34 | +4.3% |
| Gross operating margin | 9900 | €24,680 | €79,811 | +€55,130 | +223.4% |
| Operating profit (loss) | 9901 | €22,304 | €74,742 | +€52,437 | +235.1% |
| Financial income | 75/76B | €2,130 | €2,700 | +€570 | +26.8% |
| Recurring financial income | 75 | €2,130 | €2,700 | +€570 | +26.8% |
| Financial charges | 65/66B | €1,981 | €2,316 | +€335 | +16.9% |
| Recurring financial charges | 65 | €1,981 | €2,316 | +€335 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €22,453 | €75,125 | +€52,672 | +234.6% |
| Income taxes | 67/77 | €4,798 | €16,311 | +€11,514 | +240.0% |
| Profit (loss) for the period | 9904 | €17,655 | €58,814 | +€41,159 | +233.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,655 | €58,814 | +€41,159 | +233.1% |
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 9 October 2026 via checked.be.