OWLG: 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.
OWLG
Largest movements
- Receivables within one year +€51,910
up €51,910 (+264.1%), from €19,659 to €71,569
- Deferred charges and accrued income +€8,488
up €8,488 (+55.4%), from €15,318 to €23,806
- Profit (loss) carried forward +€43,254
up €43,254 (+200.8%), from €21,541 to €64,795
- Tax, wage and social debts +€13,718
up €13,718 (+160.0%), from €8,572 to €22,290
of which Taxes: +€13,718
- Trade debts +€3,040
up €3,040 (+92.1%), from €3,302 to €6,343
- Gross operating margin +€27,085
up €27,085 (+100.2%), from €27,021 to €54,105
- Taxes +€6,010
up €6,010 (+109.7%), from €5,477 to €11,488
- Financial income +€2,472
new in 2025: €2,472
- Financial charges +€835
up €835 (+41736.5%), from €2 to €837
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 | €35,416 | €96,267 | +€60,851 | +171.8% |
| Fixed assets | 21/28 | - | €250 | +€250 | |
| Tangible fixed assets | 22/27 | - | €250 | +€250 | |
| Furniture and vehicles | 24 | - | €250 | +€250 | |
| Current assets | 29/58 | €35,416 | €96,016 | +€60,601 | +171.1% |
| Amounts receivable within one year | 40/41 | €19,659 | €71,569 | +€51,910 | +264.1% |
| Other amounts receivable | 41 | €19,659 | €71,569 | +€51,910 | +264.1% |
| Cash at bank and in hand | 54/58 | €439 | €641 | +€203 | +46.2% |
| Deferred charges and accrued income | 490/1 | €15,318 | €23,806 | +€8,488 | +55.4% |
| Total equity and liabilities | 10/49 | €35,416 | €96,267 | +€60,851 | +171.8% |
| Equity | 10/15 | €23,541 | €66,795 | +€43,254 | +183.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,541 | €64,795 | +€43,254 | +200.8% |
| Amounts payable | 17/49 | €11,874 | €29,471 | +€17,597 | +148.2% |
| Amounts payable within one year | 42/48 | €11,874 | €29,465 | +€17,591 | +148.1% |
| Trade debts | 44 | €3,302 | €6,343 | +€3,040 | +92.1% |
| Suppliers | 440/4 | €3,302 | €6,343 | +€3,040 | +92.1% |
| Taxes, remuneration and social security | 45 | €8,572 | €22,290 | +€13,718 | +160.0% |
| Taxes | 450/3 | €6,509 | €20,227 | +€13,718 | +210.8% |
| Remuneration and social security | 454/9 | €2,063 | €2,063 | = | 0.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €100 | +€100 | |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €27,021 | €54,105 | +€27,085 | +100.2% |
| Operating profit (loss) | 9901 | €27,021 | €53,940 | +€26,919 | +99.6% |
| Financial income | 75/76B | - | €2,472 | +€2,472 | |
| Recurring financial income | 75 | - | €2,472 | +€2,472 | |
| Financial charges | 65/66B | €2 | €837 | +€835 | +41736.5% |
| Recurring financial charges | 65 | €2 | €837 | +€835 | +41736.5% |
| Profit (loss) for the period before taxes | 9903 | €27,019 | €55,575 | +€28,556 | +105.7% |
| Income taxes | 67/77 | €5,477 | €11,488 | +€6,010 | +109.7% |
| Profit (loss) for the period | 9904 | €21,541 | €44,087 | +€22,546 | +104.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,541 | €44,087 | +€22,546 | +104.7% |
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 1 October 2026 via checked.be.