ONZEA-CHEM: 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.
ONZEA-CHEM
Largest movements
- Receivables within one year +€6,905
up €6,905 (+12.4%), from €55,676 to €62,581
of which Other amounts receivable: +€4,691
- Tangible fixed assets +€4,876
up €4,876 (+456%), from €1,070 to €5,946
of which Furniture and vehicles: +€4,999
- Reserves +€19,366
up €19,366 (+62.1%), from €31,198 to €50,564
of which Distributable reserves: +€19,366
- Trade debts -€3,914
down €3,914 (-77.0%), from €5,084 to €1,171
- Tax, wage and social debts -€3,326
no longer reported in 2025 (was €3,326)
- Gross operating margin +€17,552
up €17,552 (+1,682%), from €1,044 to €18,595
- Taxes -€2,151
down €2,151 (-64.8%), from €3,322 to €1,171
- Financial income -€1,393
down €1,393 (-26.7%), from €5,212 to €3,820
- Depreciation +€1,250
up €1,250 (+1,012%), from €123 to €1,373
- Financial charges -€328
down €328 (-55.2%), from €595 to €267
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 | €58,208 | €70,335 | +€12,126 | +20.8% |
| Fixed assets | 21/28 | €1,070 | €5,946 | +€4,876 | +456% |
| Tangible fixed assets | 22/27 | €1,070 | €5,946 | +€4,876 | +456% |
| Land and buildings | 22 | €1,070 | €946 | -€123 | -11.5% |
| Furniture and vehicles | 24 | - | €4,999 | +€4,999 | |
| Current assets | 29/58 | €57,139 | €64,389 | +€7,250 | +12.7% |
| Amounts receivable within one year | 40/41 | €55,676 | €62,581 | +€6,905 | +12.4% |
| Trade receivables | 40 | €3,789 | €6,003 | +€2,214 | +58.4% |
| Other amounts receivable | 41 | €51,887 | €56,578 | +€4,691 | +9.0% |
| Cash at bank and in hand | 54/58 | €1,462 | €1,808 | +€345 | +23.6% |
| Total equity and liabilities | 10/49 | €58,208 | €70,335 | +€12,126 | +20.8% |
| Equity | 10/15 | €49,798 | €69,164 | +€19,366 | +38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,198 | €50,564 | +€19,366 | +62.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,338 | €48,704 | +€19,366 | +66.0% |
| Amounts payable | 17/49 | €8,410 | €1,171 | -€7,240 | -86.1% |
| Amounts payable within one year | 42/48 | €8,410 | €1,171 | -€7,240 | -86.1% |
| Trade debts | 44 | €5,084 | €1,171 | -€3,914 | -77.0% |
| Suppliers | 440/4 | €5,084 | €1,171 | -€3,914 | -77.0% |
| Taxes, remuneration and social security | 45 | €3,326 | - | -€3,326 | |
| Taxes | 450/3 | €3,326 | - | -€3,326 | |
| Non-recurring operating income | 76A | €4,230 | - | -€4,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €1,373 | +€1,250 | +1,012% |
| Other operating charges | 640/8 | €319 | €238 | -€81 | -25.3% |
| Gross operating margin | 9900 | €1,044 | €18,595 | +€17,552 | +1,682% |
| Operating profit (loss) | 9901 | €601 | €16,984 | +€16,383 | +2,727% |
| Financial income | 75/76B | €5,212 | €3,820 | -€1,393 | -26.7% |
| Recurring financial income | 75 | €5,212 | €3,820 | -€1,393 | -26.7% |
| Financial charges | 65/66B | €595 | €267 | -€328 | -55.2% |
| Recurring financial charges | 65 | €595 | €267 | -€328 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €5,218 | €20,536 | +€15,319 | +294% |
| Income taxes | 67/77 | €3,322 | €1,171 | -€2,151 | -64.8% |
| Profit (loss) for the period | 9904 | €1,896 | €19,366 | +€17,470 | +921% |
| Profit (loss) for the period to be appropriated | 9905 | €1,896 | €19,366 | +€17,470 | +921% |
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 1 November 2026 via checked.be.