Own-It: 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.
Own-It
Largest movements
- Cash -€45,708
down €45,708 (-16.4%), from €278,713 to €233,005
mainly Trade debts (-€59,116) and Contributions, distributions and other (-€31,847)
- Receivables within one year -€24,532
down €24,532 (-22.8%), from €107,509 to €82,977
of which Other amounts receivable: -€32,205
- Trade debts -€59,116
down €59,116 (-87.2%), from €67,775 to €8,659
- Tax, wage and social debts -€15,365
down €15,365 (-28.4%), from €54,059 to €38,694
- Other debts +€6,025
up €6,025 (+3.5%), from €171,822 to €177,847
- Gross operating margin -€143,672
down €143,672 (-96.2%), from €149,413 to €5,741
- Taxes -€46,558
down €46,558 (-98.2%), from €47,417 to €859
- Financial income +€29,983
up €29,983 (+178471.4%), from €17 to €30,000
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 | €417,294 | €348,784 | -€68,510 | -16.4% |
| Fixed assets | 21/28 | €31,073 | €30,000 | -€1,073 | -3.5% |
| Tangible fixed assets | 22/27 | €1,073 | - | -€1,073 | |
| Furniture and vehicles | 24 | €1,073 | - | -€1,073 | |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €386,222 | €318,784 | -€67,438 | -17.5% |
| Amounts receivable within one year | 40/41 | €107,509 | €82,977 | -€24,532 | -22.8% |
| Trade receivables | 40 | €65,133 | €72,806 | +€7,673 | +11.8% |
| Other amounts receivable | 41 | €42,376 | €10,171 | -€32,205 | -76.0% |
| Cash at bank and in hand | 54/58 | €278,713 | €233,005 | -€45,708 | -16.4% |
| Deferred charges and accrued income | 490/1 | - | €2,802 | +€2,802 | |
| Total equity and liabilities | 10/49 | €417,294 | €348,784 | -€68,510 | -16.4% |
| Equity | 10/15 | €123,585 | €123,585 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | €6,000 | €6,000 | = | 0.0% |
| Other | 1109/19 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €117,585 | €117,585 | = | 0.0% |
| Distributable reserves | 133 | €117,585 | €117,585 | = | 0.0% |
| Amounts payable | 17/49 | €293,710 | €225,199 | -€68,510 | -23.3% |
| Amounts payable within one year | 42/48 | €293,710 | €225,199 | -€68,510 | -23.3% |
| Financial debts | 43 | €54 | - | -€54 | |
| Credit institutions | 430/8 | €54 | - | -€54 | |
| Trade debts | 44 | €67,775 | €8,659 | -€59,116 | -87.2% |
| Suppliers | 440/4 | €67,775 | €8,659 | -€59,116 | -87.2% |
| Taxes, remuneration and social security | 45 | €54,059 | €38,694 | -€15,365 | -28.4% |
| Taxes | 450/3 | €54,059 | €38,694 | -€15,365 | -28.4% |
| Other amounts payable | 47/48 | €171,822 | €177,847 | +€6,025 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,073 | -€121 | -10.1% |
| Other operating charges | 640/8 | €966 | €400 | -€567 | -58.6% |
| Gross operating margin | 9900 | €149,413 | €5,741 | -€143,672 | -96.2% |
| Operating profit (loss) | 9901 | €147,253 | €4,269 | -€142,985 | -97.1% |
| Financial income | 75/76B | €17 | €30,000 | +€29,983 | +178471.4% |
| Recurring financial income | 75 | €17 | €30,000 | +€29,983 | +178471.4% |
| Financial charges | 65/66B | €1,526 | €1,562 | +€37 | +2.4% |
| Recurring financial charges | 65 | €1,526 | €1,562 | +€37 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €145,744 | €32,706 | -€113,038 | -77.6% |
| Income taxes | 67/77 | €47,417 | €859 | -€46,558 | -98.2% |
| Profit (loss) for the period | 9904 | €98,327 | €31,847 | -€66,480 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,327 | €31,847 | -€66,480 | -67.6% |
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 8 October 2026 via checked.be.