Ouzima: 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.
Ouzima
Largest movements
- Deferred charges and accrued income +€9,327
up €9,327 (+2731.2%), from €341 to €9,668
- Tangible fixed assets -€6,270
down €6,270 (-4.5%), from €138,868 to €132,597
of which Land and buildings: -€5,820
- Receivables within one year -€5,520
down €5,520 (-29.8%), from €18,541 to €13,021
of which Other amounts receivable: -€5,520
- Short-term financial debts -€2,693
down €2,693 (-100.0%), from €2,693 to €0
- Trade debts -€1,789
down €1,789 (-68.5%), from €2,612 to €824
- Profit (loss) carried forward +€1,643
up €1,643 (+1.7%), from €96,815 to €98,458
- Gross operating margin -€3,918
down €3,918 (-26.7%), from €14,656 to €10,738
- Taxes -€1,773
down €1,773 (-51.0%), from €3,479 to €1,706
- Financial income -€527
down €527 (-37.5%), from €1,407 to €880
- Depreciation -€372
down €372 (-5.6%), from €6,642 to €6,270
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 | €157,750 | €155,493 | -€2,258 | -1.4% |
| Fixed assets | 21/28 | €138,868 | €132,597 | -€6,270 | -4.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €138,868 | €132,597 | -€6,270 | -4.5% |
| Land and buildings | 22 | €138,417 | €132,597 | -€5,820 | -4.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €450 | €0 | -€450 | -100.0% |
| Current assets | 29/58 | €18,883 | €22,895 | +€4,013 | +21.3% |
| Amounts receivable within one year | 40/41 | €18,541 | €13,021 | -€5,520 | -29.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €18,541 | €13,021 | -€5,520 | -29.8% |
| Cash at bank and in hand | 54/58 | €0 | €206 | +€206 | |
| Deferred charges and accrued income | 490/1 | €341 | €9,668 | +€9,327 | +2731.2% |
| Total equity and liabilities | 10/49 | €157,750 | €155,493 | -€2,258 | -1.4% |
| Equity | 10/15 | €134,802 | €136,445 | +€1,643 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,787 | €31,787 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,927 | €29,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,815 | €98,458 | +€1,643 | +1.7% |
| Amounts payable | 17/49 | €22,948 | €19,048 | -€3,900 | -17.0% |
| Amounts payable after more than one year | 17 | €12,800 | €12,800 | = | 0.0% |
| Financial debts | 170/4 | €12,800 | €12,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,148 | €5,114 | -€5,034 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,693 | €0 | -€2,693 | -100.0% |
| Credit institutions | 430/8 | €2,693 | €0 | -€2,693 | -100.0% |
| Trade debts | 44 | €2,612 | €824 | -€1,789 | -68.5% |
| Suppliers | 440/4 | €2,612 | €824 | -€1,789 | -68.5% |
| Taxes, remuneration and social security | 45 | €4,843 | €4,290 | -€553 | -11.4% |
| Taxes | 450/3 | €4,843 | €4,290 | -€553 | -11.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €1,134 | +€1,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,642 | €6,270 | -€372 | -5.6% |
| Other operating charges | 640/8 | €1,636 | €1,658 | +€22 | +1.4% |
| Gross operating margin | 9900 | €14,656 | €10,738 | -€3,918 | -26.7% |
| Operating profit (loss) | 9901 | €6,378 | €2,810 | -€3,568 | -55.9% |
| Financial income | 75/76B | €1,407 | €880 | -€527 | -37.5% |
| Recurring financial income | 75 | €1,407 | €880 | -€527 | -37.5% |
| Financial charges | 65/66B | €261 | €341 | +€80 | +30.7% |
| Recurring financial charges | 65 | €261 | €341 | +€80 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €7,525 | €3,349 | -€4,175 | -55.5% |
| Income taxes | 67/77 | €3,479 | €1,706 | -€1,773 | -51.0% |
| Profit (loss) for the period | 9904 | €4,046 | €1,643 | -€2,403 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,046 | €1,643 | -€2,403 | -59.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.