OWWI: 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.
OWWI
Largest movements
- Cash +€17,348
up €17,348 (+69.2%), from €25,064 to €42,413
mainly Receivables within one year (+€16,698) and Deferred charges and accrued income (+€10,100)
- Receivables within one year -€16,698
down €16,698 (-40.8%), from €40,934 to €24,235
of which Trade receivables: -€26,323
- Deferred charges and accrued income -€10,100
no longer reported in 2025 (was €10,100)
- Tangible fixed assets +€1,491
up €1,491 (+44.9%), from €3,323 to €4,814
of which Plant, machinery and equipment: +€1,023
- Tax, wage and social debts -€12,080
down €12,080 (-60.2%), from €20,067 to €7,987
- Reserves +€6,525
up €6,525 (+12.9%), from €50,691 to €57,216
- Trade debts -€1,693
down €1,693 (-57.3%), from €2,951 to €1,259
- Taxes +€452
up €452 (+11.6%), from €3,877 to €4,328
- Other operating charges +€446
up €446 (+377.7%), from €118 to €564
- Staff costs -€230
down €230 (-12.0%), from €1,920 to €1,690
- Write-downs -€212
no longer reported in 2025 (was €212)
- Depreciation +€173
up €173 (+7.7%), from €2,249 to €2,423
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 | €79,420 | €71,462 | -€7,959 | -10.0% |
| Fixed assets | 21/28 | €3,323 | €4,814 | +€1,491 | +44.9% |
| Tangible fixed assets | 22/27 | €3,323 | €4,814 | +€1,491 | +44.9% |
| Plant, machinery and equipment | 23 | - | €1,023 | +€1,023 | |
| Furniture and vehicles | 24 | €3,323 | €3,790 | +€468 | +14.1% |
| Current assets | 29/58 | €76,098 | €66,648 | -€9,450 | -12.4% |
| Amounts receivable within one year | 40/41 | €40,934 | €24,235 | -€16,698 | -40.8% |
| Trade receivables | 40 | €40,934 | €14,611 | -€26,323 | -64.3% |
| Other amounts receivable | 41 | - | €9,625 | +€9,625 | |
| Cash at bank and in hand | 54/58 | €25,064 | €42,413 | +€17,348 | +69.2% |
| Deferred charges and accrued income | 490/1 | €10,100 | - | -€10,100 | |
| Total equity and liabilities | 10/49 | €79,420 | €71,462 | -€7,959 | -10.0% |
| Equity | 10/15 | €55,691 | €62,216 | +€6,525 | +11.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,691 | €57,216 | +€6,525 | +12.9% |
| Distributable reserves | 133 | €50,691 | €57,216 | +€6,525 | +12.9% |
| Amounts payable | 17/49 | €23,729 | €9,246 | -€14,483 | -61.0% |
| Amounts payable within one year | 42/48 | €23,207 | €9,246 | -€13,961 | -60.2% |
| Trade debts | 44 | €2,951 | €1,259 | -€1,693 | -57.3% |
| Suppliers | 440/4 | €2,951 | €1,259 | -€1,693 | -57.3% |
| Taxes, remuneration and social security | 45 | €20,067 | €7,987 | -€12,080 | -60.2% |
| Taxes | 450/3 | €20,067 | €7,987 | -€12,080 | -60.2% |
| Other amounts payable | 47/48 | €188 | - | -€188 | |
| Accrued charges and deferred income | 492/3 | €523 | - | -€523 | |
| Non-recurring operating income | 76A | - | €173 | +€173 | |
| Remuneration, social security and pensions | 62 | €1,920 | €1,690 | -€230 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €2,423 | +€173 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €212 | - | -€212 | |
| Other operating charges | 640/8 | €118 | €564 | +€446 | +377.7% |
| Non-recurring operating charges | 66A | €1,380 | - | -€1,380 | |
| Gross operating margin | 9900 | €15,503 | €15,612 | +€108 | +0.7% |
| Operating profit (loss) | 9901 | €9,625 | €10,935 | +€1,311 | +13.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2500.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2500.0% |
| Financial charges | 65/66B | €218 | €83 | -€135 | -61.9% |
| Recurring financial charges | 65 | €218 | €83 | -€135 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €9,407 | €10,853 | +€1,446 | +15.4% |
| Income taxes | 67/77 | €3,877 | €4,328 | +€452 | +11.6% |
| Profit (loss) for the period | 9904 | €5,530 | €6,525 | +€995 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,530 | €6,525 | +€995 | +18.0% |
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 10 October 2026 via checked.be.