OWNISTER: 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.
OWNISTER
Largest movements
- Receivables within one year -€39,208
down €39,208 (-99.5%), from €39,400 to €192
of which Trade receivables: -€39,369
- Cash -€20,858
down €20,858 (-28.8%), from €72,374 to €51,516
mainly Trade debts (-€57,739) and Net result for the year (-€2,861)
- Trade debts -€57,739
down €57,739 (-91.4%), from €63,152 to €5,413
- Profit (loss) carried forward -€2,861
down €2,861 (-884%), from -€324 to -€3,184
- Gross operating margin -€108,047
down €108,047, from €106,233 to -€1,814
- Financial charges -€13,659
down €13,659 (-99.6%), from €13,707 to €48
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 | €111,774 | €51,708 | -€60,066 | -53.7% |
| Current assets | 29/58 | €111,774 | €51,708 | -€60,066 | -53.7% |
| Amounts receivable within one year | 40/41 | €39,400 | €192 | -€39,208 | -99.5% |
| Trade receivables | 40 | €39,369 | - | -€39,369 | |
| Other amounts receivable | 41 | €31 | €192 | +€161 | +514% |
| Cash at bank and in hand | 54/58 | €72,374 | €51,516 | -€20,858 | -28.8% |
| Total equity and liabilities | 10/49 | €111,774 | €51,708 | -€60,066 | -53.7% |
| Equity | 10/15 | €44,676 | €41,816 | -€2,861 | -6.4% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€324 | -€3,184 | -€2,861 | -884% |
| Amounts payable | 17/49 | €67,098 | €9,892 | -€57,206 | -85.3% |
| Amounts payable within one year | 42/48 | €67,098 | €9,892 | -€57,206 | -85.3% |
| Trade debts | 44 | €63,152 | €5,413 | -€57,739 | -91.4% |
| Suppliers | 440/4 | €63,152 | €5,413 | -€57,739 | -91.4% |
| Taxes, remuneration and social security | 45 | - | €533 | +€533 | |
| Taxes | 450/3 | - | €533 | +€533 | |
| Other amounts payable | 47/48 | €3,945 | €3,945 | = | 0.0% |
| Other operating charges | 640/8 | €407 | €998 | +€592 | +145% |
| Gross operating margin | 9900 | €106,233 | -€1,814 | -€108,047 | |
| Operating profit (loss) | 9901 | €105,826 | -€2,813 | -€108,639 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €13,707 | €48 | -€13,659 | -99.6% |
| Recurring financial charges | 65 | €13,707 | €48 | -€13,659 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €92,120 | -€2,861 | -€94,981 | |
| Profit (loss) for the period | 9904 | €92,120 | -€2,861 | -€94,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,120 | -€2,861 | -€94,981 |
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 26 October 2026 via checked.be.