OGUZ MEDIC: 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.
OGUZ MEDIC
Largest movements
- Tangible fixed assets +€44,371
up €44,371 (+362%), from €12,271 to €56,642
of which Furniture and vehicles: +€44,563
- Receivables within one year +€29,211
up €29,211 (+2,203%), from €1,326 to €30,537
- Cash +€11,525
up €11,525 (+10.3%), from €112,172 to €123,696
mainly Net result for the year (+€45,328) and Debts after one year (+€43,110)
- Profit (loss) carried forward +€45,328
up €45,328 (+46.2%), from €98,179 to €143,507
- Debts after one year +€43,110
new in 2025: €43,110
- Current portion of long-term debt +€11,330
new in 2025: €11,330
- Trade debts -€7,013
down €7,013 (-83.6%), from €8,384 to €1,371
- Tax, wage and social debts -€6,711
down €6,711 (-16.1%), from €41,757 to €35,046
of which Taxes: -€6,682
- Gross operating margin -€26,858
down €26,858 (-26.3%), from €101,996 to €75,138
- Taxes -€6,682
down €6,682 (-31.8%), from €21,037 to €14,355
- Other operating charges +€4,952
up €4,952 (+420%), from €1,180 to €6,132
- Depreciation +€1,788
up €1,788 (+27.8%), from €6,442 to €8,230
- Financial income +€1,367
up €1,367 (+331%), from €413 to €1,780
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 | €151,686 | €237,742 | +€86,055 | +56.7% |
| Fixed assets | 21/28 | €12,271 | €56,642 | +€44,371 | +362% |
| Tangible fixed assets | 22/27 | €12,271 | €56,642 | +€44,371 | +362% |
| Plant, machinery and equipment | 23 | €753 | €561 | -€192 | -25.5% |
| Furniture and vehicles | 24 | €11,519 | €56,081 | +€44,563 | +387% |
| Current assets | 29/58 | €139,415 | €181,100 | +€41,685 | +29.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,326 | €30,537 | +€29,211 | +2,203% |
| Other amounts receivable | 41 | €1,326 | €30,537 | +€29,211 | +2,203% |
| Cash at bank and in hand | 54/58 | €112,172 | €123,696 | +€11,525 | +10.3% |
| Deferred charges and accrued income | 490/1 | €5,917 | €6,867 | +€949 | +16.0% |
| Total equity and liabilities | 10/49 | €151,686 | €237,742 | +€86,055 | +56.7% |
| Equity | 10/15 | €101,179 | €146,507 | +€45,328 | +44.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,179 | €143,507 | +€45,328 | +46.2% |
| Amounts payable | 17/49 | €50,507 | €91,235 | +€40,728 | +80.6% |
| Amounts payable after more than one year | 17 | - | €43,110 | +€43,110 | |
| Financial debts | 170/4 | - | €43,110 | +€43,110 | |
| Amounts payable within one year | 42/48 | €50,140 | €47,747 | -€2,394 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | - | €11,330 | +€11,330 | |
| Trade debts | 44 | €8,384 | €1,371 | -€7,013 | -83.6% |
| Suppliers | 440/4 | €8,384 | €1,371 | -€7,013 | -83.6% |
| Taxes, remuneration and social security | 45 | €41,757 | €35,046 | -€6,711 | -16.1% |
| Taxes | 450/3 | €41,728 | €35,046 | -€6,682 | -16.0% |
| Remuneration and social security | 454/9 | €29 | €0 | -€29 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €367 | €379 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,442 | €8,230 | +€1,788 | +27.8% |
| Other operating charges | 640/8 | €1,180 | €6,132 | +€4,952 | +420% |
| Non-recurring operating charges | 66A | - | €1,519 | +€1,519 | |
| Gross operating margin | 9900 | €101,996 | €75,138 | -€26,858 | -26.3% |
| Operating profit (loss) | 9901 | €94,374 | €59,257 | -€35,117 | -37.2% |
| Financial income | 75/76B | €413 | €1,780 | +€1,367 | +331% |
| Recurring financial income | 75 | €413 | €1,780 | +€1,367 | +331% |
| Financial charges | 65/66B | €272 | €1,354 | +€1,082 | +398% |
| Recurring financial charges | 65 | €272 | €1,354 | +€1,082 | +398% |
| Profit (loss) for the period before taxes | 9903 | €94,515 | €59,683 | -€34,832 | -36.9% |
| Income taxes | 67/77 | €21,037 | €14,355 | -€6,682 | -31.8% |
| Profit (loss) for the period | 9904 | €73,478 | €45,328 | -€28,151 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,478 | €45,328 | -€28,151 | -38.3% |
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 19 October 2026 via checked.be.