OWS Ventures: 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.
OWS Ventures
Largest movements
- Receivables within one year -€3,552
down €3,552 (-87.8%), from €4,045 to €493
of which Trade receivables: -€3,441
- Cash -€2,432
down €2,432 (-88.4%), from €2,752 to €321
mainly Net result for the year (-€36,835) and Trade debts (-€6,553)
- Tangible fixed assets -€1,910
down €1,910 (-26.2%), from €7,290 to €5,380
- Deferred charges and accrued income +€195
up €195 (+23.2%), from €840 to €1,035
- Profit (loss) carried forward -€36,835
down €36,835 (-25.7%), from -€143,267 to -€180,102
- Other debts +€35,318
up €35,318 (+26.9%), from €131,411 to €166,729
- Trade debts -€6,553
down €6,553 (-78.6%), from €8,342 to €1,789
- Short-term financial debts +€231
up €231 (+38.4%), from €601 to €832
- Gross operating margin +€30,153
up €30,153 (+49.5%), from -€60,856 to -€30,703
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 | €15,428 | €7,729 | -€7,699 | -49.9% |
| Fixed assets | 21/28 | €7,790 | €5,880 | -€1,910 | -24.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €7,290 | €5,380 | -€1,910 | -26.2% |
| Furniture and vehicles | 24 | €7,290 | €5,380 | -€1,910 | -26.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €7,638 | €1,849 | -€5,789 | -75.8% |
| Amounts receivable within one year | 40/41 | €4,045 | €493 | -€3,552 | -87.8% |
| Trade receivables | 40 | €3,934 | €493 | -€3,441 | -87.5% |
| Other amounts receivable | 41 | €111 | €0 | -€111 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,752 | €321 | -€2,432 | -88.4% |
| Deferred charges and accrued income | 490/1 | €840 | €1,035 | +€195 | +23.2% |
| Total equity and liabilities | 10/49 | €15,428 | €7,729 | -€7,699 | -49.9% |
| Equity | 10/15 | -€125,207 | -€162,042 | -€36,835 | -29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,267 | -€180,102 | -€36,835 | -25.7% |
| Amounts payable | 17/49 | €140,635 | €169,771 | +€29,135 | +20.7% |
| Amounts payable within one year | 42/48 | €140,635 | €169,771 | +€29,135 | +20.7% |
| Financial debts | 43 | €601 | €832 | +€231 | +38.4% |
| Credit institutions | 430/8 | €601 | €832 | +€231 | +38.4% |
| Trade debts | 44 | €8,342 | €1,789 | -€6,553 | -78.6% |
| Suppliers | 440/4 | €8,342 | €1,789 | -€6,553 | -78.6% |
| Taxes, remuneration and social security | 45 | €280 | €420 | +€140 | +49.9% |
| Taxes | 450/3 | €280 | €420 | +€140 | +49.9% |
| Other amounts payable | 47/48 | €131,411 | €166,729 | +€35,318 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,763 | €3,910 | +€147 | +3.9% |
| Other operating charges | 640/8 | €559 | €981 | +€422 | +75.4% |
| Gross operating margin | 9900 | -€60,856 | -€30,703 | +€30,153 | +49.5% |
| Operating profit (loss) | 9901 | -€65,178 | -€35,594 | +€29,584 | +45.4% |
| Financial charges | 65/66B | €1,369 | €1,081 | -€288 | -21.0% |
| Recurring financial charges | 65 | €1,369 | €1,081 | -€288 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | -€66,548 | -€36,675 | +€29,872 | +44.9% |
| Income taxes | 67/77 | €327 | €159 | -€168 | -51.2% |
| Profit (loss) for the period | 9904 | -€66,875 | -€36,835 | +€30,040 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,875 | -€36,835 | +€30,040 | +44.9% |
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 2 October 2026 via checked.be.