OCZAR: 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.
OCZAR
Largest movements
- Cash +€66,989
up €66,989 (+192.2%), from €34,855 to €101,844
mainly Net result for the year (+€95,265) and Tax, wage and social debts (+€12,629)
- Receivables within one year +€13,272
up €13,272 (+18.6%), from €71,224 to €84,496
- Profit (loss) carried forward +€95,265
up €95,265 (+192.1%), from €49,600 to €144,865
- Other debts -€18,579
down €18,579 (-99.7%), from €18,632 to €53
- Tax, wage and social debts +€12,629
up €12,629 (+53.8%), from €23,467 to €36,096
- Trade debts -€9,055
down €9,055 (-79.6%), from €11,380 to €2,325
- Gross operating margin +€48,823
up €48,823 (+66.0%), from €73,966 to €122,788
- Taxes +€12,629
up €12,629 (+87.3%), from €14,467 to €27,096
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 | €106,079 | €186,339 | +€80,260 | +75.7% |
| Current assets | 29/58 | €106,079 | €186,339 | +€80,260 | +75.7% |
| Amounts receivable within one year | 40/41 | €71,224 | €84,496 | +€13,272 | +18.6% |
| Trade receivables | 40 | €71,224 | €84,496 | +€13,272 | +18.6% |
| Cash at bank and in hand | 54/58 | €34,855 | €101,844 | +€66,989 | +192.2% |
| Total equity and liabilities | 10/49 | €106,079 | €186,339 | +€80,260 | +75.7% |
| Equity | 10/15 | €52,600 | €147,865 | +€95,265 | +181.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,600 | €144,865 | +€95,265 | +192.1% |
| Amounts payable | 17/49 | €53,479 | €38,474 | -€15,005 | -28.1% |
| Amounts payable within one year | 42/48 | €53,479 | €38,474 | -€15,005 | -28.1% |
| Trade debts | 44 | €11,380 | €2,325 | -€9,055 | -79.6% |
| Suppliers | 440/4 | €11,380 | €2,325 | -€9,055 | -79.6% |
| Taxes, remuneration and social security | 45 | €23,467 | €36,096 | +€12,629 | +53.8% |
| Taxes | 450/3 | €23,467 | €36,096 | +€12,629 | +53.8% |
| Other amounts payable | 47/48 | €18,632 | €53 | -€18,579 | -99.7% |
| Non-recurring operating income | 76A | - | €757 | +€757 | |
| Other operating charges | 640/8 | €287 | €183 | -€105 | -36.5% |
| Non-recurring operating charges | 66A | - | €105 | +€105 | |
| Gross operating margin | 9900 | €73,966 | €122,788 | +€48,823 | +66.0% |
| Operating profit (loss) | 9901 | €73,678 | €122,500 | +€48,822 | +66.3% |
| Financial charges | 65/66B | €11 | €139 | +€128 | +1168.0% |
| Recurring financial charges | 65 | €11 | €139 | +€128 | +1168.0% |
| Profit (loss) for the period before taxes | 9903 | €73,667 | €122,361 | +€48,694 | +66.1% |
| Income taxes | 67/77 | €14,467 | €27,096 | +€12,629 | +87.3% |
| Profit (loss) for the period | 9904 | €59,200 | €95,265 | +€36,065 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,200 | €95,265 | +€36,065 | +60.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.