ONSAR: what changed
Two fiscal 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.
ONSAR
Largest movements
- Cash +€33,688
up €33,688 (+88.6%), from €38,039 to €71,726
mainly Net result for the year (+€37,575) and Depreciation (+€6,247)
- Tangible fixed assets -€6,247
down €6,247 (-29.3%), from €21,321 to €15,074
- Receivables within one year +€3,058
up €3,058 (+16.9%), from €18,150 to €21,208
- Profit (loss) carried forward +€37,575
up €37,575 (+94.0%), from €39,953 to €77,527
- Other debts -€6,800
down €6,800 (-35.1%), from €19,400 to €12,600
- Gross operating margin -€5,702
down €5,702 (-9.3%), from €61,000 to €55,298
- Depreciation -€2,264
down €2,264 (-26.6%), from €8,511 to €6,247
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 | €78,293 | €108,657 | +€30,363 | +38.8% |
| Fixed assets | 21/28 | €21,321 | €15,074 | -€6,247 | -29.3% |
| Tangible fixed assets | 22/27 | €21,321 | €15,074 | -€6,247 | -29.3% |
| Furniture and vehicles | 24 | €21,321 | €15,074 | -€6,247 | -29.3% |
| Current assets | 29/58 | €56,972 | €93,583 | +€36,611 | +64.3% |
| Amounts receivable within one year | 40/41 | €18,150 | €21,208 | +€3,058 | +16.9% |
| Trade receivables | 40 | €18,150 | €21,208 | +€3,058 | +16.9% |
| Cash at bank and in hand | 54/58 | €38,039 | €71,726 | +€33,688 | +88.6% |
| Deferred charges and accrued income | 490/1 | €784 | €649 | -€135 | -17.2% |
| Total equity and liabilities | 10/49 | €78,293 | €108,657 | +€30,363 | +38.8% |
| Equity | 10/15 | €40,953 | €78,527 | +€37,575 | +91.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,953 | €77,527 | +€37,575 | +94.0% |
| Amounts payable | 17/49 | €37,341 | €30,129 | -€7,211 | -19.3% |
| Amounts payable within one year | 42/48 | €37,341 | €30,129 | -€7,211 | -19.3% |
| Trade debts | 44 | €1,423 | €1,408 | -€15 | -1.0% |
| Suppliers | 440/4 | €1,423 | €1,408 | -€15 | -1.0% |
| Taxes, remuneration and social security | 45 | €16,517 | €16,121 | -€396 | -2.4% |
| Taxes | 450/3 | €16,517 | €16,121 | -€396 | -2.4% |
| Other amounts payable | 47/48 | €19,400 | €12,600 | -€6,800 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,511 | €6,247 | -€2,264 | -26.6% |
| Other operating charges | 640/8 | €1,145 | €568 | -€577 | -50.4% |
| Gross operating margin | 9900 | €61,000 | €55,298 | -€5,702 | -9.3% |
| Operating profit (loss) | 9901 | €51,344 | €48,483 | -€2,861 | -5.6% |
| Financial charges | 65/66B | €45 | €125 | +€80 | +179.1% |
| Recurring financial charges | 65 | €45 | €125 | +€80 | +179.1% |
| Profit (loss) for the period before taxes | 9903 | €51,300 | €48,359 | -€2,941 | -5.7% |
| Income taxes | 67/77 | €11,347 | €10,784 | -€563 | -5.0% |
| Profit (loss) for the period | 9904 | €39,953 | €37,575 | -€2,378 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,953 | €37,575 | -€2,378 | -6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.