OWS Research Foundation: 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.
OWS Research Foundation
Largest movements
- Cash -€360,834
down €360,834 (-87.6%), from €411,723 to €50,889
mainly Trade debts (-€472,245)
- Trade debts -€472,245
down €472,245 (-97.7%), from €483,559 to €11,314
- Profit (loss) carried forward +€111,410
up €111,410, from -€72,419 to €38,990
- Purchases and services -€684,572
down €684,572 (-95.9%), from €713,755 to €29,183
- Gross operating margin +€561,743
up €561,743, from -€450,217 to €111,526
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,140 | €51,304 | -€360,836 | -87.6% |
| Current assets | 29/58 | €412,140 | €51,304 | -€360,836 | -87.6% |
| Cash at bank and in hand | 54/58 | €411,723 | €50,889 | -€360,834 | -87.6% |
| Deferred charges and accrued income | 490/1 | €417 | €415 | -€2 | -0.4% |
| Total equity and liabilities | 10/49 | €412,140 | €51,304 | -€360,836 | -87.6% |
| Equity | 10/15 | -€71,419 | €39,990 | +€111,410 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,419 | €38,990 | +€111,410 | |
| Amounts payable | 17/49 | €483,559 | €11,314 | -€472,245 | -97.7% |
| Amounts payable within one year | 42/48 | €483,559 | €11,314 | -€472,245 | -97.7% |
| Trade debts | 44 | €483,559 | €11,314 | -€472,245 | -97.7% |
| Suppliers | 440/4 | €483,559 | €11,314 | -€472,245 | -97.7% |
| Membership fees, donations, legacies and grants | 73 | €263,538 | - | -€263,538 | |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €713,755 | €29,183 | -€684,572 | -95.9% |
| Gross operating margin | 9900 | -€450,217 | €111,526 | +€561,743 | |
| Operating profit (loss) | 9901 | -€450,217 | €111,526 | +€561,743 | |
| Financial charges | 65/66B | €151 | €116 | -€35 | -22.9% |
| Recurring financial charges | 65 | €151 | €116 | -€35 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€450,368 | €111,410 | +€561,778 | |
| Profit (loss) for the period | 9904 | -€450,368 | €111,410 | +€561,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€450,368 | €111,410 | +€561,778 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.