OWIU: 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.
OWIU
Largest movements
- Receivables within one year +€73,866
up €73,866 (+327.3%), from €22,567 to €96,434
of which Other amounts receivable: +€53,820
- Cash +€72,548
up €72,548 (+54.5%), from €133,097 to €205,645
mainly Other debts (+€103,068) and Accrued charges and deferred income (+€67,500)
- Tangible fixed assets -€19,958
down €19,958 (-2.3%), from €865,845 to €845,888
of which Land and buildings: -€16,900
- Other debts +€103,068
new in 2025: €103,068
- Accrued charges and deferred income +€67,500
new in 2025: €67,500
- Reserves -€39,344
down €39,344 (-11.2%), from €351,634 to €312,291
of which Distributable reserves: -€34,836
- Debts after one year -€27,010
down €27,010 (-4.6%), from €591,947 to €564,938
- Trade debts +€13,308
up €13,308 (+965.8%), from €1,378 to €14,686
- Gross operating margin +€12,656
up €12,656 (+9.9%), from €127,837 to €140,493
- Taxes +€8,179
up €8,179 (+32.6%), from €25,052 to €33,231
- Financial income +€3,498
up €3,498 (+297.7%), from €1,175 to €4,674
- Financial charges -€1,619
down €1,619 (-8.3%), from €19,579 to €17,960
- Depreciation +€1,569
up €1,569 (+5.6%), from €27,991 to €29,559
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 | €1,062,195 | €1,188,815 | +€126,620 | +11.9% |
| Fixed assets | 21/28 | €866,531 | €846,573 | -€19,958 | -2.3% |
| Tangible fixed assets | 22/27 | €865,845 | €845,888 | -€19,958 | -2.3% |
| Land and buildings | 22 | €852,894 | €835,994 | -€16,900 | -2.0% |
| Plant, machinery and equipment | 23 | €1,573 | €236 | -€1,337 | -85.0% |
| Furniture and vehicles | 24 | €11,378 | €9,658 | -€1,721 | -15.1% |
| Financial fixed assets | 28 | €685 | €685 | = | 0.0% |
| Current assets | 29/58 | €195,665 | €342,243 | +€146,578 | +74.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,567 | €96,434 | +€73,866 | +327.3% |
| Trade receivables | 40 | €174 | €20,220 | +€20,046 | +11506.8% |
| Other amounts receivable | 41 | €22,393 | €76,214 | +€53,820 | +240.3% |
| Cash at bank and in hand | 54/58 | €133,097 | €205,645 | +€72,548 | +54.5% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €1,062,195 | €1,188,815 | +€126,620 | +11.9% |
| Equity | 10/15 | €364,034 | €324,691 | -€39,344 | -10.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €351,634 | €312,291 | -€39,344 | -11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €139,746 | €135,238 | -€4,508 | -3.2% |
| Distributable reserves | 133 | €210,028 | €175,193 | -€34,836 | -16.6% |
| Provisions and deferred taxes | 16 | €46,582 | €45,079 | -€1,503 | -3.2% |
| Deferred taxes | 168 | €46,582 | €45,079 | -€1,503 | -3.2% |
| Amounts payable | 17/49 | €651,579 | €819,045 | +€167,466 | +25.7% |
| Amounts payable after more than one year | 17 | €591,947 | €564,938 | -€27,010 | -4.6% |
| Financial debts | 170/4 | €591,947 | €564,938 | -€27,010 | -4.6% |
| Amounts payable within one year | 42/48 | €59,632 | €186,608 | +€126,976 | +212.9% |
| Current portion of amounts payable after more than one year | 42 | €26,257 | €27,010 | +€752 | +2.9% |
| Trade debts | 44 | €1,378 | €14,686 | +€13,308 | +965.8% |
| Suppliers | 440/4 | €1,378 | €14,686 | +€13,308 | +965.8% |
| Taxes, remuneration and social security | 45 | €31,997 | €41,844 | +€9,847 | +30.8% |
| Taxes | 450/3 | €31,997 | €41,844 | +€9,847 | +30.8% |
| Other amounts payable | 47/48 | - | €103,068 | +€103,068 | |
| Accrued charges and deferred income | 492/3 | - | €67,500 | +€67,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,991 | €29,559 | +€1,569 | +5.6% |
| Other operating charges | 640/8 | €3,160 | €2,194 | -€966 | -30.6% |
| Gross operating margin | 9900 | €127,837 | €140,493 | +€12,656 | +9.9% |
| Operating profit (loss) | 9901 | €96,686 | €108,740 | +€12,053 | +12.5% |
| Financial income | 75/76B | €1,175 | €4,674 | +€3,498 | +297.7% |
| Recurring financial income | 75 | €1,175 | €4,674 | +€3,498 | +297.7% |
| Financial charges | 65/66B | €19,579 | €17,960 | -€1,619 | -8.3% |
| Recurring financial charges | 65 | €19,579 | €17,960 | -€1,619 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €78,283 | €95,453 | +€17,171 | +21.9% |
| Transfer from deferred taxes | 780 | €1,503 | €1,503 | = | 0.0% |
| Income taxes | 67/77 | €25,052 | €33,231 | +€8,179 | +32.6% |
| Profit (loss) for the period | 9904 | €54,733 | €63,725 | +€8,992 | +16.4% |
| Transfer from tax-exempt reserves | 789 | €4,508 | €4,508 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,241 | €68,233 | +€8,992 | +15.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.