OONAS: 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.
OONAS
Largest movements
- Tangible fixed assets +€435,937
up €435,937 (+1,104%), from €39,482 to €475,419
of which Land and buildings: +€416,369
- Receivables within one year +€122,962
up €122,962 (+154%), from €79,761 to €202,722
of which Other amounts receivable: +€67,596
- Cash -€64,415
down €64,415 (-55.9%), from €115,264 to €50,850
mainly Investment in fixed assets (net) (-€438,139) and Receivables within one year (-€122,962)
- Intangible fixed assets -€16,000
no longer reported in 2025 (was €16,000)
- Debts after one year +€341,013
new in 2025: €341,013
- Reserves +€110,000
up €110,000 (+94.1%), from €116,860 to €226,860
of which Distributable reserves: +€110,000
- Other debts -€78,606
down €78,606 (-97.9%), from €80,301 to €1,695
- Trade debts +€38,561
up €38,561 (+1,896%), from €2,034 to €40,595
- Tax, wage and social debts +€38,374
up €38,374 (+271%), from €14,182 to €52,555
of which Taxes: +€33,367
- Gross operating margin +€205,094
up €205,094 (+198%), from €103,504 to €308,598
- Taxes +€12,000
up €12,000 (+53.3%), from €22,500 to €34,500
- Financial charges +€6,406
up €6,406 (+1,185%), from €541 to €6,946
- Depreciation +€6,107
up €6,107 (+50.5%), from €12,095 to €18,202
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 | €262,124 | €740,609 | +€478,484 | +183% |
| Fixed assets | 21/28 | €55,736 | €475,673 | +€419,937 | +753% |
| Intangible fixed assets | 21 | €16,000 | - | -€16,000 | |
| Tangible fixed assets | 22/27 | €39,482 | €475,419 | +€435,937 | +1,104% |
| Land and buildings | 22 | €179 | €416,548 | +€416,369 | +232,115% |
| Plant, machinery and equipment | 23 | €12,128 | €28,412 | +€16,283 | +134% |
| Furniture and vehicles | 24 | €27,174 | €30,459 | +€3,285 | +12.1% |
| Financial fixed assets | 28 | €254 | €254 | = | 0.0% |
| Current assets | 29/58 | €206,389 | €264,936 | +€58,547 | +28.4% |
| Stocks and contracts in progress | 3 | €6,440 | €6,440 | = | 0.0% |
| Stocks | 30/36 | €6,440 | €6,440 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,761 | €202,722 | +€122,962 | +154% |
| Trade receivables | 40 | €63,142 | €118,508 | +€55,366 | +87.7% |
| Other amounts receivable | 41 | €16,619 | €84,214 | +€67,596 | +407% |
| Cash at bank and in hand | 54/58 | €115,264 | €50,850 | -€64,415 | -55.9% |
| Deferred charges and accrued income | 490/1 | €4,924 | €4,924 | = | 0.0% |
| Total equity and liabilities | 10/49 | €262,124 | €740,609 | +€478,484 | +183% |
| Equity | 10/15 | €165,608 | €285,859 | +€120,251 | +72.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,860 | €226,860 | +€110,000 | +94.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €115,000 | €225,000 | +€110,000 | +95.7% |
| Profit (loss) carried forward | 14 | €30,148 | €40,399 | +€10,251 | +34.0% |
| Amounts payable | 17/49 | €96,517 | €454,750 | +€358,233 | +371% |
| Amounts payable after more than one year | 17 | - | €341,013 | +€341,013 | |
| Financial debts | 170/4 | - | €341,013 | +€341,013 | |
| Amounts payable within one year | 42/48 | €96,517 | €113,737 | +€17,220 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | - | €18,891 | +€18,891 | |
| Trade debts | 44 | €2,034 | €40,595 | +€38,561 | +1,896% |
| Suppliers | 440/4 | €2,034 | €40,595 | +€38,561 | +1,896% |
| Taxes, remuneration and social security | 45 | €14,182 | €52,555 | +€38,374 | +271% |
| Taxes | 450/3 | €14,182 | €47,549 | +€33,367 | +235% |
| Remuneration and social security | 454/9 | - | €5,006 | +€5,006 | |
| Other amounts payable | 47/48 | €80,301 | €1,695 | -€78,606 | -97.9% |
| Non-recurring operating income | 76A | €30,428 | - | -€30,428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,095 | €18,202 | +€6,107 | +50.5% |
| Other operating charges | 640/8 | €836 | €1,449 | +€613 | +73.4% |
| Non-recurring operating charges | 66A | - | €127,250 | +€127,250 | |
| Gross operating margin | 9900 | €103,504 | €308,598 | +€205,094 | +198% |
| Operating profit (loss) | 9901 | €90,573 | €161,697 | +€71,124 | +78.5% |
| Financial charges | 65/66B | €541 | €6,946 | +€6,406 | +1,185% |
| Recurring financial charges | 65 | €541 | €6,946 | +€6,406 | +1,185% |
| Profit (loss) for the period before taxes | 9903 | €90,033 | €154,751 | +€64,718 | +71.9% |
| Income taxes | 67/77 | €22,500 | €34,500 | +€12,000 | +53.3% |
| Profit (loss) for the period | 9904 | €67,533 | €120,251 | +€52,718 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,533 | €120,251 | +€52,718 | +78.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.