Oweye: 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.
Oweye
Largest movements
- Cash +€52,008
up €52,008 (+18.0%), from €289,042 to €341,050
mainly Net result for the year (+€221,915) and Tax, wage and social debts (+€9,542)
- Deferred charges and accrued income +€10,338
up €10,338 (+36.8%), from €28,067 to €38,405
- Tangible fixed assets -€6,004
down €6,004 (-39.5%), from €15,214 to €9,211
- Profit (loss) carried forward +€46,801
up €46,801 (+26.7%), from €175,115 to €221,915
- Tax, wage and social debts +€9,542
up €9,542 (+78.7%), from €12,122 to €21,664
- Gross operating margin +€64,091
up €64,091 (+27.1%), from €236,124 to €300,214
- Taxes +€16,885
up €16,885 (+31.5%), from €53,579 to €70,464
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 | €336,744 | €393,086 | +€56,342 | +16.7% |
| Fixed assets | 21/28 | €15,214 | €9,211 | -€6,004 | -39.5% |
| Tangible fixed assets | 22/27 | €15,214 | €9,211 | -€6,004 | -39.5% |
| Furniture and vehicles | 24 | €15,214 | €9,211 | -€6,004 | -39.5% |
| Current assets | 29/58 | €321,529 | €383,875 | +€62,346 | +19.4% |
| Amounts receivable within one year | 40/41 | €4,421 | €4,421 | = | 0.0% |
| Other amounts receivable | 41 | €4,421 | €4,421 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €289,042 | €341,050 | +€52,008 | +18.0% |
| Deferred charges and accrued income | 490/1 | €28,067 | €38,405 | +€10,338 | +36.8% |
| Total equity and liabilities | 10/49 | €336,744 | €393,086 | +€56,342 | +16.7% |
| Equity | 10/15 | €324,046 | €370,846 | +€46,801 | +14.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €148,431 | €148,431 | = | 0.0% |
| Distributable reserves | 133 | €148,431 | €148,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,115 | €221,915 | +€46,801 | +26.7% |
| Amounts payable | 17/49 | €12,698 | €22,240 | +€9,542 | +75.1% |
| Amounts payable within one year | 42/48 | €12,698 | €22,240 | +€9,542 | +75.1% |
| Taxes, remuneration and social security | 45 | €12,122 | €21,664 | +€9,542 | +78.7% |
| Taxes | 450/3 | €12,122 | €21,664 | +€9,542 | +78.7% |
| Other amounts payable | 47/48 | €576 | €576 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,004 | €6,004 | = | 0.0% |
| Other operating charges | 640/8 | €1,278 | €1,692 | +€413 | +32.3% |
| Gross operating margin | 9900 | €236,124 | €300,214 | +€64,091 | +27.1% |
| Operating profit (loss) | 9901 | €228,842 | €292,519 | +€63,677 | +27.8% |
| Financial charges | 65/66B | €148 | €140 | -€8 | -5.7% |
| Recurring financial charges | 65 | €148 | €140 | -€8 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €228,693 | €292,379 | +€63,686 | +27.8% |
| Income taxes | 67/77 | €53,579 | €70,464 | +€16,885 | +31.5% |
| Profit (loss) for the period | 9904 | €175,115 | €221,915 | +€46,801 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €175,115 | €221,915 | +€46,801 | +26.7% |
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 5 October 2026 via checked.be.