OWIL CONSTRUCT: 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.
OWIL CONSTRUCT
Largest movements
- Cash +€20,607
up €20,607 (+70.1%), from €29,407 to €50,014
mainly Depreciation (+€20,909) and Net result for the year (+€20,448)
- Receivables within one year -€11,760
down €11,760 (-36.4%), from €32,269 to €20,509
of which Trade receivables: -€12,522
- Tangible fixed assets +€1,727
up €1,727 (+2.8%), from €62,191 to €63,918
of which Furniture and vehicles: +€3,914
- Profit (loss) carried forward +€20,448
up €20,448 (+21.5%), from €95,261 to €115,709
- Trade debts -€4,270
down €4,270 (-65.5%), from €6,520 to €2,250
- Tax, wage and social debts -€3,963
down €3,963 (-20.6%), from €19,256 to €15,292
- Gross operating margin -€20,403
down €20,403 (-27.2%), from €74,978 to €54,575
- Depreciation +€9,300
up €9,300 (+80.1%), from €11,609 to €20,909
- Taxes -€5,843
down €5,843 (-41.7%), from €13,996 to €8,153
- Other operating charges -€1,471
down €1,471 (-85.5%), from €1,721 to €250
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 | €125,073 | €136,851 | +€11,778 | +9.4% |
| Fixed assets | 21/28 | €62,491 | €64,218 | +€1,727 | +2.8% |
| Tangible fixed assets | 22/27 | €62,191 | €63,918 | +€1,727 | +2.8% |
| Plant, machinery and equipment | 23 | €1,100 | €2,531 | +€1,431 | +130.2% |
| Furniture and vehicles | 24 | €42,723 | €46,637 | +€3,914 | +9.2% |
| Other tangible fixed assets | 26 | €18,368 | €14,749 | -€3,618 | -19.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €62,582 | €72,633 | +€10,051 | +16.1% |
| Amounts receivable within one year | 40/41 | €32,269 | €20,509 | -€11,760 | -36.4% |
| Trade receivables | 40 | €31,443 | €18,921 | -€12,522 | -39.8% |
| Other amounts receivable | 41 | €826 | €1,588 | +€762 | +92.3% |
| Cash at bank and in hand | 54/58 | €29,407 | €50,014 | +€20,607 | +70.1% |
| Deferred charges and accrued income | 490/1 | €906 | €2,109 | +€1,203 | +132.8% |
| Total equity and liabilities | 10/49 | €125,073 | €136,851 | +€11,778 | +9.4% |
| Equity | 10/15 | €98,861 | €119,309 | +€20,448 | +20.7% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,261 | €115,709 | +€20,448 | +21.5% |
| Amounts payable | 17/49 | €26,212 | €17,542 | -€8,670 | -33.1% |
| Amounts payable within one year | 42/48 | €26,212 | €17,542 | -€8,670 | -33.1% |
| Trade debts | 44 | €6,520 | €2,250 | -€4,270 | -65.5% |
| Suppliers | 440/4 | €6,520 | €2,250 | -€4,270 | -65.5% |
| Taxes, remuneration and social security | 45 | €19,256 | €15,292 | -€3,963 | -20.6% |
| Taxes | 450/3 | €19,256 | €15,292 | -€3,963 | -20.6% |
| Other amounts payable | 47/48 | €437 | - | -€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,609 | €20,909 | +€9,300 | +80.1% |
| Other operating charges | 640/8 | €1,721 | €250 | -€1,471 | -85.5% |
| Gross operating margin | 9900 | €74,978 | €54,575 | -€20,403 | -27.2% |
| Operating profit (loss) | 9901 | €61,648 | €33,416 | -€28,232 | -45.8% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €5,001 | €4,885 | -€116 | -2.3% |
| Recurring financial charges | 65 | €5,001 | €4,873 | -€128 | -2.6% |
| Non-recurring financial charges | 66B | - | €12 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | €56,647 | €28,601 | -€28,046 | -49.5% |
| Income taxes | 67/77 | €13,996 | €8,153 | -€5,843 | -41.7% |
| Profit (loss) for the period | 9904 | €42,651 | €20,448 | -€22,203 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,651 | €20,448 | -€22,203 | -52.1% |
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 3 October 2026 via checked.be.