OPWI: 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.
OPWI
Largest movements
- Deferred charges and accrued income -€91,257
down €91,257 (-69.5%), from €131,257 to €40,000
- Cash +€5,726
up €5,726 (+601%), from €952 to €6,679
mainly Deferred charges and accrued income (+€91,257) and Net result for the year (+€5,159)
- Receivables within one year -€1,611
down €1,611 (-50.2%), from €3,210 to €1,599
- Trade debts -€90,131
down €90,131 (-91.9%), from €98,076 to €7,945
- Profit (loss) carried forward +€5,159
up €5,159 (+11.4%), from -€45,060 to -€39,900
- Other debts -€4,409
down €4,409 (-11.7%), from €37,786 to €33,377
- Tax, wage and social debts +€1,638
up €1,638 (+4.7%), from €34,558 to €36,196
of which Taxes: +€8,759
- Staff costs -€29,759
down €29,759 (-21.3%), from €139,610 to €109,851
- Gross operating margin +€18,732
up €18,732 (+19.1%), from €97,997 to €116,729
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 | €137,361 | €49,618 | -€87,742 | -63.9% |
| Fixed assets | 21/28 | €1,941 | €1,341 | -€600 | -30.9% |
| Tangible fixed assets | 22/27 | €1,941 | €1,341 | -€600 | -30.9% |
| Other tangible fixed assets | 26 | €1,941 | €1,341 | -€600 | -30.9% |
| Current assets | 29/58 | €135,420 | €48,277 | -€87,142 | -64.3% |
| Amounts receivable within one year | 40/41 | €3,210 | €1,599 | -€1,611 | -50.2% |
| Trade receivables | 40 | €3,210 | €1,599 | -€1,611 | -50.2% |
| Cash at bank and in hand | 54/58 | €952 | €6,679 | +€5,726 | +601% |
| Deferred charges and accrued income | 490/1 | €131,257 | €40,000 | -€91,257 | -69.5% |
| Total equity and liabilities | 10/49 | €137,361 | €49,618 | -€87,742 | -63.9% |
| Equity | 10/15 | -€33,060 | -€27,900 | +€5,159 | +15.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,060 | -€39,900 | +€5,159 | +11.4% |
| Amounts payable | 17/49 | €170,420 | €77,519 | -€92,901 | -54.5% |
| Amounts payable within one year | 42/48 | €170,420 | €77,519 | -€92,901 | -54.5% |
| Trade debts | 44 | €98,076 | €7,945 | -€90,131 | -91.9% |
| Suppliers | 440/4 | €98,076 | €7,945 | -€90,131 | -91.9% |
| Taxes, remuneration and social security | 45 | €34,558 | €36,196 | +€1,638 | +4.7% |
| Taxes | 450/3 | €9,499 | €18,258 | +€8,759 | +92.2% |
| Remuneration and social security | 454/9 | €25,059 | €17,938 | -€7,121 | -28.4% |
| Other amounts payable | 47/48 | €37,786 | €33,377 | -€4,409 | -11.7% |
| Remuneration, social security and pensions | 62 | €139,610 | €109,851 | -€29,759 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | €600 | -€459 | -43.3% |
| Other operating charges | 640/8 | €2,045 | €941 | -€1,105 | -54.0% |
| Gross operating margin | 9900 | €97,997 | €116,729 | +€18,732 | +19.1% |
| Operating profit (loss) | 9901 | -€44,718 | €5,337 | +€50,055 | |
| Financial charges | 65/66B | €342 | €178 | -€164 | -47.9% |
| Recurring financial charges | 65 | €342 | €178 | -€164 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,060 | €5,159 | +€50,219 | |
| Profit (loss) for the period | 9904 | -€45,060 | €5,159 | +€50,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,060 | €5,159 | +€50,219 |
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 25 October 2026 via checked.be.