ONYX Development: 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.
ONYX Development
Largest movements
- Receivables within one year -€4,737
down €4,737 (-2.5%), from €187,337 to €182,599
of which Trade receivables: -€46,078
- Other debts -€64,761
down €64,761 (-99.6%), from €65,000 to €239
- Trade debts +€58,504
up €58,504 (+74.5%), from €78,495 to €137,000
- Gross operating margin -€20,585
down €20,585, from €18,706 to -€1,879
- Financial income -€1,571
down €1,571 (-24.5%), from €6,411 to €4,840
- Depreciation -€569
down €569 (-52.2%), from €1,091 to €522
- Other operating charges -€372
down €372 (-18.4%), from €2,017 to €1,645
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 | €207,329 | €199,514 | -€7,815 | -3.8% |
| Fixed assets | 21/28 | €11,529 | €11,007 | -€522 | -4.5% |
| Tangible fixed assets | 22/27 | €11,529 | €11,007 | -€522 | -4.5% |
| Furniture and vehicles | 24 | €11,529 | €11,007 | -€522 | -4.5% |
| Current assets | 29/58 | €195,800 | €188,506 | -€7,294 | -3.7% |
| Amounts receivable within one year | 40/41 | €187,337 | €182,599 | -€4,737 | -2.5% |
| Trade receivables | 40 | €54,819 | €8,740 | -€46,078 | -84.1% |
| Other amounts receivable | 41 | €132,518 | €173,859 | +€41,341 | +31.2% |
| Cash at bank and in hand | 54/58 | €2,236 | €750 | -€1,485 | -66.4% |
| Deferred charges and accrued income | 490/1 | €6,228 | €5,157 | -€1,071 | -17.2% |
| Total equity and liabilities | 10/49 | €207,329 | €199,514 | -€7,815 | -3.8% |
| Equity | 10/15 | €37,838 | €37,694 | -€144 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,838 | €17,694 | -€144 | -0.8% |
| Amounts payable | 17/49 | €169,491 | €161,819 | -€7,672 | -4.5% |
| Amounts payable within one year | 42/48 | €144,170 | €137,695 | -€6,475 | -4.5% |
| Trade debts | 44 | €78,495 | €137,000 | +€58,504 | +74.5% |
| Suppliers | 440/4 | €78,495 | €137,000 | +€58,504 | +74.5% |
| Taxes, remuneration and social security | 45 | €675 | €456 | -€219 | -32.4% |
| Taxes | 450/3 | €675 | €456 | -€219 | -32.4% |
| Other amounts payable | 47/48 | €65,000 | €239 | -€64,761 | -99.6% |
| Accrued charges and deferred income | 492/3 | €25,321 | €24,124 | -€1,196 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,091 | €522 | -€569 | -52.2% |
| Other operating charges | 640/8 | €2,017 | €1,645 | -€372 | -18.4% |
| Gross operating margin | 9900 | €18,706 | -€1,879 | -€20,585 | |
| Operating profit (loss) | 9901 | €15,598 | -€4,046 | -€19,644 | |
| Financial income | 75/76B | €6,411 | €4,840 | -€1,571 | -24.5% |
| Recurring financial income | 75 | €6,411 | €4,840 | -€1,571 | -24.5% |
| Financial charges | 65/66B | €167 | €198 | +€32 | +19.1% |
| Recurring financial charges | 65 | €167 | €198 | +€32 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €21,842 | €596 | -€21,246 | -97.3% |
| Income taxes | 67/77 | €678 | €739 | +€61 | +9.1% |
| Profit (loss) for the period | 9904 | €21,164 | -€144 | -€21,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,164 | -€144 | -€21,308 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.