OWIMED: 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.
OWIMED
Largest movements
- Receivables within one year -€15,343
down €15,343 (-63.7%), from €24,076 to €8,733
of which Other amounts receivable: -€12,175
- Deferred charges and accrued income +€2,915
up €2,915 (+395%), from €738 to €3,653
- Cash +€2,142
up €2,142 (+248%), from €863 to €3,004
mainly Trade debts (+€15,974) and Receivables within one year (+€15,343)
- Tangible fixed assets -€380
no longer reported in 2024 (was €380)
- Profit (loss) carried forward -€23,035
down €23,035 (-87.8%), from -€26,230 to -€49,264
- Trade debts +€15,974
up €15,974 (+399%), from €4,000 to €19,975
- Current portion of long-term debt -€1,619
no longer reported in 2024 (was €1,619)
- Tax, wage and social debts -€1,139
down €1,139 (-4.5%), from €25,111 to €23,972
of which Remuneration and social security: -€2,120
- Short-term financial debts -€840
down €840 (-59.8%), from €1,404 to €565
- Taxes -€16,249
down €16,249 (-98.9%), from €16,427 to €178
- Gross operating margin +€7,257
up €7,257 (+30.5%), from -€23,779 to -€16,522
- Financial charges +€3,043
up €3,043 (+237%), from €1,285 to €4,328
- Other operating charges +€1,613
up €1,613 (+154%), from €1,044 to €2,657
- Financial income -€1,194
down €1,194 (-53.7%), from €2,225 to €1,031
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,661 | €17,003 | -€10,658 | -38.5% |
| Fixed assets | 21/28 | €1,984 | €1,612 | -€372 | -18.7% |
| Tangible fixed assets | 22/27 | €380 | - | -€380 | |
| Furniture and vehicles | 24 | €380 | - | -€380 | |
| Financial fixed assets | 28 | €1,605 | €1,612 | +€8 | +0.5% |
| Current assets | 29/58 | €25,677 | €15,391 | -€10,286 | -40.1% |
| Amounts receivable within one year | 40/41 | €24,076 | €8,733 | -€15,343 | -63.7% |
| Trade receivables | 40 | €3,167 | - | -€3,167 | |
| Other amounts receivable | 41 | €20,909 | €8,733 | -€12,175 | -58.2% |
| Cash at bank and in hand | 54/58 | €863 | €3,004 | +€2,142 | +248% |
| Deferred charges and accrued income | 490/1 | €738 | €3,653 | +€2,915 | +395% |
| Total equity and liabilities | 10/49 | €27,661 | €17,003 | -€10,658 | -38.5% |
| Equity | 10/15 | -€4,473 | -€27,508 | -€23,035 | -515% |
| Contributions | 10/11 | €19,779 | €19,779 | = | 0.0% |
| Capital | 10 | €19,779 | - | -€19,779 | |
| Issued capital | 100 | €19,779 | - | -€19,779 | |
| Reserves | 13 | €1,978 | €1,978 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,978 | - | -€1,978 | |
| Legal reserve | 130 | €1,978 | - | -€1,978 | |
| Distributable reserves | 133 | - | €1,978 | +€1,978 | |
| Profit (loss) carried forward | 14 | -€26,230 | -€49,264 | -€23,035 | -87.8% |
| Amounts payable | 17/49 | €32,134 | €44,511 | +€12,377 | +38.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,134 | €44,511 | +€12,377 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €1,619 | - | -€1,619 | |
| Financial debts | 43 | €1,404 | €565 | -€840 | -59.8% |
| Credit institutions | 430/8 | €1,404 | €565 | -€840 | -59.8% |
| Trade debts | 44 | €4,000 | €19,975 | +€15,974 | +399% |
| Suppliers | 440/4 | €4,000 | €19,975 | +€15,974 | +399% |
| Taxes, remuneration and social security | 45 | €25,111 | €23,972 | -€1,139 | -4.5% |
| Taxes | 450/3 | €22,991 | €23,972 | +€981 | +4.3% |
| Remuneration and social security | 454/9 | €2,120 | €0 | -€2,120 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €380 | -€1,068 | -73.8% |
| Other operating charges | 640/8 | €1,044 | €2,657 | +€1,613 | +154% |
| Gross operating margin | 9900 | -€23,779 | -€16,522 | +€7,257 | +30.5% |
| Operating profit (loss) | 9901 | -€26,271 | -€19,559 | +€6,712 | +25.5% |
| Financial income | 75/76B | €2,225 | €1,031 | -€1,194 | -53.7% |
| Recurring financial income | 75 | €2,225 | €1,031 | -€1,194 | -53.7% |
| Financial charges | 65/66B | €1,285 | €4,328 | +€3,043 | +237% |
| Recurring financial charges | 65 | €1,285 | €4,328 | +€3,043 | +237% |
| Profit (loss) for the period before taxes | 9903 | -€25,331 | -€22,857 | +€2,475 | +9.8% |
| Income taxes | 67/77 | €16,427 | €178 | -€16,249 | -98.9% |
| Profit (loss) for the period | 9904 | -€41,758 | -€23,035 | +€18,724 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,758 | -€23,035 | +€18,724 | +44.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.