OWISE: 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.
OWISE
Largest movements
- Receivables within one year -€1,634
no longer reported in 2025 (was €1,634)
- Intangible fixed assets -€854
down €854 (-11.2%), from €7,609 to €6,755
- Cash -€532
no longer reported in 2025 (was €532)
mainly Other debts (-€1,765) and Trade debts (-€944)
- Other debts -€1,765
down €1,765 (-15.8%), from €11,188 to €9,423
- Trade debts -€944
no longer reported in 2025 (was €944)
- Tax, wage and social debts -€184
no longer reported in 2025 (was €184)
- Profit (loss) carried forward -€127
down €127 (-3.6%), from -€3,541 to -€3,668
- Financial charges -€1,851
down €1,851 (-97.9%), from €1,891 to €40
of which Non-recurring financial charges: -€1,833
- Depreciation -€1,146
down €1,146 (-57.3%), from €2,000 to €854
- Gross operating margin +€418
up €418 (+119.6%), from €349 to €767
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 | €9,775 | €6,755 | -€3,020 | -30.9% |
| Fixed assets | 21/28 | €7,609 | €6,755 | -€854 | -11.2% |
| Intangible fixed assets | 21 | €7,609 | €6,755 | -€854 | -11.2% |
| Current assets | 29/58 | €2,166 | - | -€2,166 | |
| Amounts receivable within one year | 40/41 | €1,634 | - | -€1,634 | |
| Trade receivables | 40 | €1,634 | - | -€1,634 | |
| Cash at bank and in hand | 54/58 | €532 | - | -€532 | |
| Total equity and liabilities | 10/49 | €9,775 | €6,755 | -€3,020 | -30.9% |
| Equity | 10/15 | -€2,541 | -€2,668 | -€127 | -5.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,541 | -€3,668 | -€127 | -3.6% |
| Amounts payable | 17/49 | €12,316 | €9,423 | -€2,893 | -23.5% |
| Amounts payable within one year | 42/48 | €12,316 | €9,423 | -€2,893 | -23.5% |
| Trade debts | 44 | €944 | - | -€944 | |
| Suppliers | 440/4 | €944 | - | -€944 | |
| Taxes, remuneration and social security | 45 | €184 | - | -€184 | |
| Taxes | 450/3 | €184 | - | -€184 | |
| Other amounts payable | 47/48 | €11,188 | €9,423 | -€1,765 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €854 | -€1,146 | -57.3% |
| Gross operating margin | 9900 | €349 | €767 | +€418 | +119.6% |
| Operating profit (loss) | 9901 | -€1,650 | -€87 | +€1,563 | +94.7% |
| Financial charges | 65/66B | €1,891 | €40 | -€1,851 | -97.9% |
| Recurring financial charges | 65 | €58 | €40 | -€18 | -31.3% |
| Non-recurring financial charges | 66B | €1,833 | - | -€1,833 | |
| Profit (loss) for the period before taxes | 9903 | -€3,541 | -€127 | +€3,415 | +96.4% |
| Profit (loss) for the period | 9904 | -€3,541 | -€127 | +€3,415 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,541 | -€127 | +€3,415 | +96.4% |
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 10 October 2026 via checked.be.