OWN: 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.
OWN
Largest movements
- Cash -€20,764
down €20,764 (-59.6%), from €34,838 to €14,074
mainly Trade debts (-€7,816) and Net result for the year (-€7,158)
- Receivables within one year +€7,087
up €7,087 (+262%), from €2,700 to €9,788
of which Other amounts receivable: +€7,087
- Intangible fixed assets -€4,000
down €4,000 (-44.1%), from €9,078 to €5,078
- Tangible fixed assets -€1,033
down €1,033 (-90.2%), from €1,144 to €112
- Trade debts -€7,816
down €7,816 (-72.4%), from €10,794 to €2,979
- Profit (loss) carried forward -€7,158
down €7,158, from €5,063 to -€2,095
- Other debts +€5,476
up €5,476 (+177%), from €3,098 to €8,575
- Current portion of long-term debt -€4,277
down €4,277 (-83.1%), from €5,145 to €868
- Tax, wage and social debts -€4,067
down €4,067 (-100%), from €4,067 to €0
- Gross operating margin -€9,199
down €9,199, from €7,624 to -€1,575
- Staff costs -€2,870
down €2,870 (-98.9%), from €2,903 to €33
- Taxes -€763
down €763 (-100%), from €763 to €0
- Depreciation -€486
down €486 (-8.8%), from €5,519 to €5,033
- Financial charges -€89
down €89 (-24.0%), from €370 to €281
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.
Derived cash bridge
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 | €49,836 | €31,127 | -€18,709 | -37.5% |
| Fixed assets | 21/28 | €12,298 | €7,265 | -€5,033 | -40.9% |
| Intangible fixed assets | 21 | €9,078 | €5,078 | -€4,000 | -44.1% |
| Tangible fixed assets | 22/27 | €1,144 | €112 | -€1,033 | -90.2% |
| Furniture and vehicles | 24 | €1,144 | €112 | -€1,033 | -90.2% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €37,538 | €23,862 | -€13,676 | -36.4% |
| Amounts receivable within one year | 40/41 | €2,700 | €9,788 | +€7,087 | +262% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,700 | €9,788 | +€7,087 | +262% |
| Cash at bank and in hand | 54/58 | €34,838 | €14,074 | -€20,764 | -59.6% |
| Total equity and liabilities | 10/49 | €49,836 | €31,127 | -€18,709 | -37.5% |
| Equity | 10/15 | €24,363 | €17,205 | -€7,158 | -29.4% |
| Contributions | 10/11 | €19,300 | €19,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,063 | -€2,095 | -€7,158 | |
| Amounts payable | 17/49 | €25,473 | €13,922 | -€11,551 | -45.3% |
| Amounts payable after more than one year | 17 | €868 | - | -€868 | |
| Financial debts | 170/4 | €868 | - | -€868 | |
| Amounts payable within one year | 42/48 | €23,104 | €12,422 | -€10,683 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €5,145 | €868 | -€4,277 | -83.1% |
| Trade debts | 44 | €10,794 | €2,979 | -€7,816 | -72.4% |
| Suppliers | 440/4 | €10,794 | €2,979 | -€7,816 | -72.4% |
| Taxes, remuneration and social security | 45 | €4,067 | €0 | -€4,067 | -100% |
| Taxes | 450/3 | €4,067 | €0 | -€4,067 | -100% |
| Other amounts payable | 47/48 | €3,098 | €8,575 | +€5,476 | +177% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,903 | €33 | -€2,870 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,519 | €5,033 | -€486 | -8.8% |
| Other operating charges | 640/8 | €393 | €380 | -€13 | -3.3% |
| Gross operating margin | 9900 | €7,624 | -€1,575 | -€9,199 | |
| Operating profit (loss) | 9901 | -€1,191 | -€7,020 | -€5,830 | -490% |
| Financial income | 75/76B | €80 | €144 | +€64 | +80.3% |
| Recurring financial income | 75 | €80 | €144 | +€64 | +80.3% |
| Financial charges | 65/66B | €370 | €281 | -€89 | -24.0% |
| Recurring financial charges | 65 | €370 | €281 | -€89 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,481 | -€7,158 | -€5,677 | -383% |
| Income taxes | 67/77 | €763 | €0 | -€763 | -100% |
| Profit (loss) for the period | 9904 | -€2,244 | -€7,158 | -€4,914 | -219% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,244 | -€7,158 | -€4,914 | -219% |
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 17 October 2026 via checked.be.