OUZ: 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.
OUZ
Largest movements
- Cash +€664
up €664 (+23.9%), from €2,779 to €3,444
mainly Trade debts (+€5,226)
- Receivables within one year +€453
up €453 (+6.3%), from €7,253 to €7,707
- Trade debts +€5,226
up €5,226 (+284%), from €1,838 to €7,064
- Profit (loss) carried forward -€3,669
down €3,669 (-9.5%), from -€38,802 to -€42,471
- Tax, wage and social debts -€439
down €439 (-1.2%), from €37,597 to €37,157
of which Remuneration and social security: -€1,642
- Gross operating margin +€37,280
up €37,280 (+307%), from €12,134 to €49,414
- Purchases and services -€28,073
down €28,073 (-21.2%), from €132,486 to €104,413
- Staff costs -€18,358
down €18,358 (-28.5%), from €64,325 to €45,967
- Turnover +€9,207
up €9,207 (+6.4%), from €144,620 to €153,826
- Financial charges +€4,496
up €4,496 (+319%), from €1,410 to €5,906
of which Non-recurring financial charges: +€4,876
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.
Derived cash bridge
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 | €18,033 | €19,150 | +€1,118 | +6.2% |
| Fixed assets | 21/28 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €10,033 | €11,150 | +€1,118 | +11.1% |
| Amounts receivable within one year | 40/41 | €7,253 | €7,707 | +€453 | +6.3% |
| Other amounts receivable | 41 | €7,253 | €7,707 | +€453 | +6.3% |
| Cash at bank and in hand | 54/58 | €2,779 | €3,444 | +€664 | +23.9% |
| Total equity and liabilities | 10/49 | €18,033 | €19,150 | +€1,118 | +6.2% |
| Equity | 10/15 | -€21,402 | -€25,071 | -€3,669 | -17.1% |
| Contributions | 10/11 | €17,400 | €17,400 | = | 0.0% |
| Contributions outside capital | 11 | €17,400 | €17,400 | = | 0.0% |
| Share premium | 1100/10 | €17,400 | €17,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,802 | -€42,471 | -€3,669 | -9.5% |
| Amounts payable | 17/49 | €39,434 | €44,221 | +€4,787 | +12.1% |
| Amounts payable within one year | 42/48 | €39,434 | €44,221 | +€4,787 | +12.1% |
| Trade debts | 44 | €1,838 | €7,064 | +€5,226 | +284% |
| Suppliers | 440/4 | €1,838 | €7,064 | +€5,226 | +284% |
| Taxes, remuneration and social security | 45 | €37,597 | €37,157 | -€439 | -1.2% |
| Taxes | 450/3 | €18,897 | €20,099 | +€1,202 | +6.4% |
| Remuneration and social security | 454/9 | €18,700 | €17,058 | -€1,642 | -8.8% |
| Turnover | 70 | €144,620 | €153,826 | +€9,207 | +6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,486 | €104,413 | -€28,073 | -21.2% |
| Remuneration, social security and pensions | 62 | €64,325 | €45,967 | -€18,358 | -28.5% |
| Other operating charges | 640/8 | €384 | €423 | +€38 | +10.0% |
| Gross operating margin | 9900 | €12,134 | €49,414 | +€37,280 | +307% |
| Operating profit (loss) | 9901 | -€52,575 | €3,024 | +€55,599 | |
| Financial income | 75/76B | €283 | €1 | -€282 | -99.6% |
| Recurring financial income | 75 | €283 | €1 | -€282 | -99.6% |
| Non-recurring financial income | 76B | €283 | €1 | -€282 | -99.6% |
| Financial charges | 65/66B | €1,410 | €5,906 | +€4,496 | +319% |
| Recurring financial charges | 65 | €1,181 | €802 | -€380 | -32.2% |
| Non-recurring financial charges | 66B | €229 | €5,105 | +€4,876 | +2,134% |
| Profit (loss) for the period before taxes | 9903 | -€53,702 | -€2,881 | +€50,821 | +94.6% |
| Income taxes | 67/77 | €512 | €788 | +€277 | +54.1% |
| Profit (loss) for the period | 9904 | -€54,214 | -€3,669 | +€50,544 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,214 | -€3,669 | +€50,544 | +93.2% |
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 31 October 2026 via checked.be.