Owl Mind Analytics: 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.
Owl Mind Analytics
Largest movements
- Total assets -€27,544
down €27,544 (-10.8%), from €255,223 to €227,678
of which Current assets: -€19,310
- Total equity and liabilities -€25,144
down €25,144 (-9.9%), from €252,822 to €227,678
of which Debts: -€112,151
- Financial charges +€15,933
up €15,933 (+100.7%), from €15,827 to €31,760
- Provisions -€14,303
down €14,303 (-92.8%), from €15,421 to €1,118
- Gross operating margin +€8,841
up €8,841 (+6.5%), from €135,450 to €144,292
- Taxes -€7,944
down €7,944 (-26.6%), from €29,899 to €21,956
- Depreciation +€1,767
up €1,767 (+18.0%), from €9,809 to €11,575
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,223 | €227,678 | -€27,544 | -10.8% |
| Fixed assets | 21/28 | €36,730 | €30,897 | -€5,834 | -15.9% |
| Tangible fixed assets | 22/27 | €36,730 | €30,897 | -€5,834 | -15.9% |
| Furniture and vehicles | 24 | €36,730 | €30,897 | -€5,834 | -15.9% |
| Current assets | 29/58 | €216,092 | €196,781 | -€19,310 | -8.9% |
| Amounts receivable after more than one year | 29 | €79,462 | €72,684 | -€6,778 | -8.5% |
| Other amounts receivable | 291 | €79,462 | €72,684 | -€6,778 | -8.5% |
| Amounts receivable within one year | 40/41 | €114,492 | €48,407 | -€66,085 | -57.7% |
| Trade receivables | 40 | €113,625 | €34,750 | -€78,875 | -69.4% |
| Other amounts receivable | 41 | €867 | €13,657 | +€12,790 | +1475.9% |
| Cash at bank and in hand | 54/58 | €20,138 | €73,591 | +€53,452 | +265.4% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,100 | +€100 | +5.0% |
| Total equity and liabilities | 10/49 | €252,822 | €227,678 | -€25,144 | -9.9% |
| Equity | 10/15 | €116,199 | €195,789 | +€79,590 | +68.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €103,000 | €40,000 | -€63,000 | -61.2% |
| Distributable reserves | 133 | €103,000 | €40,000 | -€63,000 | -61.2% |
| Profit (loss) carried forward | 14 | €1,899 | €150,789 | +€148,890 | +7838.8% |
| Provisions and deferred taxes | 16 | €28,711 | €29,829 | +€1,118 | +3.9% |
| Provisions for liabilities and charges | 160/5 | €28,711 | €29,829 | +€1,118 | +3.9% |
| Other liabilities and charges | 164/5 | €28,711 | €29,829 | +€1,118 | +3.9% |
| Amounts payable | 17/49 | €114,211 | €2,060 | -€112,151 | -98.2% |
| Amounts payable within one year | 42/48 | €42,461 | €2,060 | -€40,401 | -95.1% |
| Current portion of amounts payable after more than one year | 42 | €13,161 | - | -€13,161 | |
| Trade debts | 44 | €105 | €190 | +€85 | +81.5% |
| Suppliers | 440/4 | €105 | €190 | +€85 | +81.5% |
| Taxes, remuneration and social security | 45 | €9,571 | €1,203 | -€8,368 | -87.4% |
| Taxes | 450/3 | €9,571 | €1,203 | -€8,368 | -87.4% |
| Other amounts payable | 47/48 | €19,624 | €666 | -€18,958 | -96.6% |
| Accrued charges and deferred income | 492/3 | €71,750 | - | -€71,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,809 | €11,575 | +€1,767 | +18.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,421 | €1,118 | -€14,303 | -92.8% |
| Other operating charges | 640/8 | €1,001 | €324 | -€677 | -67.7% |
| Gross operating margin | 9900 | €135,450 | €144,292 | +€8,841 | +6.5% |
| Operating profit (loss) | 9901 | €109,220 | €131,275 | +€22,055 | +20.2% |
| Financial income | 75/76B | €1,770 | €2,864 | +€1,094 | +61.8% |
| Recurring financial income | 75 | €1,770 | €2,864 | +€1,094 | +61.8% |
| Financial charges | 65/66B | €15,827 | €31,760 | +€15,933 | +100.7% |
| Recurring financial charges | 65 | €15,827 | €31,760 | +€15,933 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | €95,163 | €102,379 | +€7,216 | +7.6% |
| Income taxes | 67/77 | €29,899 | €21,956 | -€7,944 | -26.6% |
| Profit (loss) for the period | 9904 | €71,563 | €80,423 | +€8,859 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,563 | €80,423 | +€8,859 | +12.4% |
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 30 September 2026 via checked.be.