OUZIA: 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.
OUZIA
Largest movements
- Cash +€75,016
up €75,016 (+49.9%), from €150,472 to €225,488
mainly Net result for the year (+€59,197) and Deferred charges and accrued income (+€50,439)
- Deferred charges and accrued income -€50,439
down €50,439 (-96.5%), from €52,254 to €1,815
- Receivables within one year +€40,042
up €40,042 (+161%), from €24,921 to €64,963
of which Trade receivables: +€25,197
- Reserves +€59,197
up €59,197 (+29.5%), from €200,667 to €259,864
- Tax, wage and social debts +€11,613
up €11,613 (+42.1%), from €27,570 to €39,183
- Trade debts -€6,140
down €6,140 (-45.9%), from €13,385 to €7,245
- Gross operating margin -€30,831
down €30,831 (-24.8%), from €124,455 to €93,624
- Taxes -€10,328
down €10,328 (-25.3%), from €40,826 to €30,499
- Financial income +€1,302
up €1,302 (+327%), from €398 to €1,700
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 | €253,648 | €318,297 | +€64,649 | +25.5% |
| Fixed assets | 21/28 | €26,000 | €26,030 | +€30 | +0.1% |
| Tangible fixed assets | 22/27 | €26,000 | €26,030 | +€30 | +0.1% |
| Plant, machinery and equipment | 23 | €2,075 | €2,393 | +€318 | +15.3% |
| Other tangible fixed assets | 26 | €23,925 | €23,637 | -€288 | -1.2% |
| Current assets | 29/58 | €227,647 | €292,266 | +€64,619 | +28.4% |
| Amounts receivable within one year | 40/41 | €24,921 | €64,963 | +€40,042 | +161% |
| Trade receivables | 40 | €15,716 | €40,914 | +€25,197 | +160% |
| Other amounts receivable | 41 | €9,204 | €24,049 | +€14,845 | +161% |
| Cash at bank and in hand | 54/58 | €150,472 | €225,488 | +€75,016 | +49.9% |
| Deferred charges and accrued income | 490/1 | €52,254 | €1,815 | -€50,439 | -96.5% |
| Total equity and liabilities | 10/49 | €253,648 | €318,297 | +€64,649 | +25.5% |
| Equity | 10/15 | €212,672 | €271,869 | +€59,197 | +27.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €200,667 | €259,864 | +€59,197 | +29.5% |
| Distributable reserves | 133 | €200,667 | €259,864 | +€59,197 | +29.5% |
| Profit (loss) carried forward | 14 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €40,976 | €46,428 | +€5,452 | +13.3% |
| Amounts payable within one year | 42/48 | €40,955 | €46,428 | +€5,473 | +13.4% |
| Trade debts | 44 | €13,385 | €7,245 | -€6,140 | -45.9% |
| Suppliers | 440/4 | €13,385 | €7,245 | -€6,140 | -45.9% |
| Taxes, remuneration and social security | 45 | €27,570 | €39,183 | +€11,613 | +42.1% |
| Taxes | 450/3 | €27,570 | €39,183 | +€11,613 | +42.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €21 | €0 | -€21 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €1,361 | +€107 | +8.6% |
| Other operating charges | 640/8 | €1,689 | €2,105 | +€416 | +24.6% |
| Non-recurring operating charges | 66A | €8,465 | €0 | -€8,465 | -100% |
| Gross operating margin | 9900 | €124,455 | €93,624 | -€30,831 | -24.8% |
| Operating profit (loss) | 9901 | €113,047 | €90,158 | -€22,889 | -20.2% |
| Financial income | 75/76B | €398 | €1,700 | +€1,302 | +327% |
| Recurring financial income | 75 | €398 | €1,700 | +€1,302 | +327% |
| Financial charges | 65/66B | €1,617 | €2,163 | +€546 | +33.7% |
| Recurring financial charges | 65 | €1,617 | €2,163 | +€546 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €111,828 | €89,696 | -€22,133 | -19.8% |
| Income taxes | 67/77 | €40,826 | €30,499 | -€10,328 | -25.3% |
| Profit (loss) for the period | 9904 | €71,002 | €59,197 | -€11,805 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,002 | €59,197 | -€11,805 | -16.6% |
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 15 October 2026 via checked.be.