ONIRO IK: 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.
ONIRO IK
Largest movements
- Tangible fixed assets -€33,010
no longer reported in 2025 (was €33,010)
of which Other tangible fixed assets: -€19,956
- Receivables within one year +€11,388
up €11,388 (+2326.4%), from €490 to €11,877
of which Trade receivables: +€11,542
- Cash -€3,063
down €3,063 (-91.4%), from €3,352 to €289
mainly Net result for the year (-€17,254) and Receivables within one year (-€11,388)
- Profit (loss) carried forward -€17,254
down €17,254 (-1724.0%), from -€1,001 to -€18,255
- Other debts -€5,986
down €5,986 (-17.4%), from €34,408 to €28,421
- Trade debts -€1,091
no longer reported in 2025 (was €1,091)
- Turnover +€31,025
new in 2025: €31,025
- Purchases and services +€26,563
new in 2025: €26,563
- Financial charges +€15,176
up €15,176 (+16867.7%), from €90 to €15,266
of which Non-recurring financial charges: +€15,205
- Gross operating margin -€14,964
down €14,964 (-77.0%), from €19,426 to €4,462
- Depreciation -€7,907
no longer reported in 2025 (was €7,907)
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 | €36,852 | €12,167 | -€24,685 | -67.0% |
| Fixed assets | 21/28 | €33,010 | - | -€33,010 | |
| Tangible fixed assets | 22/27 | €33,010 | - | -€33,010 | |
| Plant, machinery and equipment | 23 | €13,054 | - | -€13,054 | |
| Other tangible fixed assets | 26 | €19,956 | - | -€19,956 | |
| Current assets | 29/58 | €3,842 | €12,167 | +€8,325 | +216.7% |
| Amounts receivable within one year | 40/41 | €490 | €11,877 | +€11,388 | +2326.4% |
| Trade receivables | 40 | - | €11,542 | +€11,542 | |
| Other amounts receivable | 41 | €490 | €336 | -€154 | -31.4% |
| Cash at bank and in hand | 54/58 | €3,352 | €289 | -€3,063 | -91.4% |
| Total equity and liabilities | 10/49 | €36,852 | €12,167 | -€24,685 | -67.0% |
| Equity | 10/15 | €999 | -€16,255 | -€17,254 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€1,001 | -€18,255 | -€17,254 | -1724.0% |
| Amounts payable | 17/49 | €35,852 | €28,421 | -€7,431 | -20.7% |
| Amounts payable within one year | 42/48 | €35,852 | €28,421 | -€7,431 | -20.7% |
| Trade debts | 44 | €1,091 | - | -€1,091 | |
| Suppliers | 440/4 | €1,091 | - | -€1,091 | |
| Taxes, remuneration and social security | 45 | €353 | - | -€353 | |
| Remuneration and social security | 454/9 | €353 | - | -€353 | |
| Other amounts payable | 47/48 | €34,408 | €28,421 | -€5,986 | -17.4% |
| Turnover | 70 | - | €31,025 | +€31,025 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €26,563 | +€26,563 | |
| Remuneration, social security and pensions | 62 | €11,498 | €6,237 | -€5,261 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,907 | - | -€7,907 | |
| Other operating charges | 640/8 | €733 | €213 | -€520 | -70.9% |
| Gross operating margin | 9900 | €19,426 | €4,462 | -€14,964 | -77.0% |
| Operating profit (loss) | 9901 | -€712 | -€1,988 | -€1,277 | -179.4% |
| Financial income | 75/76B | €32 | €0 | -€31 | -99.1% |
| Recurring financial income | 75 | €32 | €0 | -€31 | -99.1% |
| Financial charges | 65/66B | €90 | €15,266 | +€15,176 | +16867.7% |
| Recurring financial charges | 65 | €90 | €61 | -€29 | -32.2% |
| Non-recurring financial charges | 66B | - | €15,205 | +€15,205 | |
| Profit (loss) for the period before taxes | 9903 | -€770 | -€17,254 | -€16,484 | -2140.3% |
| Profit (loss) for the period | 9904 | -€770 | -€17,254 | -€16,484 | -2140.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€770 | -€17,254 | -€16,484 | -2140.3% |
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 12 October 2026 via checked.be.