Oewist: 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.
Oewist
Largest movements
- Tangible fixed assets -€163,876
down €163,876 (-16.6%), from €988,455 to €824,579
of which Plant, machinery and equipment: -€118,434
- Cash -€42,286
down €42,286 (-8.3%), from €509,226 to €466,940
mainly Contributions, distributions and other (-€305,878) and Debts after one year (-€176,174)
- Debts after one year -€176,174
down €176,174 (-23.6%), from €746,696 to €570,522
- Reserves -€162,878
down €162,878 (-39.1%), from €416,572 to €253,694
- Other debts +€127,500
new in 2025: €127,500
- Tax, wage and social debts +€21,672
up €21,672 (+51.8%), from €41,840 to €63,512
of which Taxes: +€17,953
- Taxes +€31,898
up €31,898 (+420.5%), from €7,586 to €39,484
- Staff costs +€19,770
up €19,770 (+7.9%), from €249,688 to €269,458
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 | €1,722,955 | €1,531,857 | -€191,099 | -11.1% |
| Fixed assets | 21/28 | €988,455 | €824,579 | -€163,876 | -16.6% |
| Tangible fixed assets | 22/27 | €988,455 | €824,579 | -€163,876 | -16.6% |
| Land and buildings | 22 | €186,232 | €157,969 | -€28,263 | -15.2% |
| Plant, machinery and equipment | 23 | €706,396 | €587,962 | -€118,434 | -16.8% |
| Furniture and vehicles | 24 | €95,827 | €78,648 | -€17,179 | -17.9% |
| Current assets | 29/58 | €734,501 | €707,278 | -€27,222 | -3.7% |
| Stocks and contracts in progress | 3 | €134,689 | €143,275 | +€8,585 | +6.4% |
| Stocks | 30/36 | €134,689 | €143,275 | +€8,585 | +6.4% |
| Amounts receivable within one year | 40/41 | €40,434 | €45,476 | +€5,042 | +12.5% |
| Trade receivables | 40 | €35,742 | €42,394 | +€6,652 | +18.6% |
| Other amounts receivable | 41 | €4,692 | €3,082 | -€1,609 | -34.3% |
| Cash at bank and in hand | 54/58 | €509,226 | €466,940 | -€42,286 | -8.3% |
| Deferred charges and accrued income | 490/1 | €50,151 | €51,587 | +€1,436 | +2.9% |
| Total equity and liabilities | 10/49 | €1,722,955 | €1,531,857 | -€191,099 | -11.1% |
| Equity | 10/15 | €539,720 | €370,964 | -€168,756 | -31.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €416,572 | €253,694 | -€162,878 | -39.1% |
| Distributable reserves | 133 | €416,572 | €253,694 | -€162,878 | -39.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €48,147 | €42,270 | -€5,878 | -12.2% |
| Provisions and deferred taxes | 16 | €5,166 | €4,866 | -€300 | -5.8% |
| Deferred taxes | 168 | €5,166 | €4,866 | -€300 | -5.8% |
| Amounts payable | 17/49 | €1,178,070 | €1,156,027 | -€22,043 | -1.9% |
| Amounts payable after more than one year | 17 | €746,696 | €570,522 | -€176,174 | -23.6% |
| Financial debts | 170/4 | €746,696 | €570,522 | -€176,174 | -23.6% |
| Amounts payable within one year | 42/48 | €428,989 | €578,159 | +€149,170 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €176,033 | €176,174 | +€140 | +0.1% |
| Trade debts | 44 | €211,116 | €210,972 | -€143 | -0.1% |
| Suppliers | 440/4 | €211,116 | €210,972 | -€143 | -0.1% |
| Taxes, remuneration and social security | 45 | €41,840 | €63,512 | +€21,672 | +51.8% |
| Taxes | 450/3 | €8,913 | €26,866 | +€17,953 | +201.4% |
| Remuneration and social security | 454/9 | €32,927 | €36,646 | +€3,719 | +11.3% |
| Other amounts payable | 47/48 | - | €127,500 | +€127,500 | |
| Accrued charges and deferred income | 492/3 | €2,385 | €7,347 | +€4,962 | +208.0% |
| Non-recurring operating income | 76A | €1,265 | €0 | -€1,265 | -100.0% |
| Remuneration, social security and pensions | 62 | €249,688 | €269,458 | +€19,770 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,831 | €163,876 | -€955 | -0.6% |
| Other operating charges | 640/8 | €1,365 | €1,584 | +€219 | +16.0% |
| Gross operating margin | 9900 | €615,479 | €612,651 | -€2,829 | -0.5% |
| Operating profit (loss) | 9901 | €199,596 | €177,733 | -€21,863 | -11.0% |
| Financial income | 75/76B | €6,274 | €6,563 | +€288 | +4.6% |
| Recurring financial income | 75 | €6,274 | €6,563 | +€288 | +4.6% |
| Financial charges | 65/66B | €9,844 | €7,990 | -€1,855 | -18.8% |
| Recurring financial charges | 65 | €9,844 | €7,990 | -€1,855 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €196,026 | €176,306 | -€19,720 | -10.1% |
| Transfer from deferred taxes | 780 | €300 | €300 | = | 0.0% |
| Income taxes | 67/77 | €7,586 | €39,484 | +€31,898 | +420.5% |
| Profit (loss) for the period | 9904 | €188,740 | €137,122 | -€51,618 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €188,740 | €137,122 | -€51,618 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.