OZ: 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.
OZ
Largest movements
- Receivables within one year +€13,403
up €13,403 (+204.7%), from €6,549 to €19,952
of which Trade receivables: +€9,401
- Cash -€2,132
down €2,132 (-88.8%), from €2,401 to €269
mainly Receivables within one year (-€13,403) and Net result for the year (-€6,462)
- Financial fixed assets +€600
new in 2024: €600
- Trade debts +€18,333
up €18,333 (+280.8%), from €6,528 to €24,861
- Profit (loss) carried forward -€6,462
down €6,462 (-27.0%), from -€23,891 to -€30,353
- Gross operating margin +€10,508
up €10,508 (+92.9%), from -€11,306 to -€798
- Depreciation +€4,073
new in 2024: €4,073
- Other operating charges -€1,060
down €1,060 (-53.5%), from €1,982 to €922
- Financial income -€502
down €502 (-98.8%), from €508 to €6
of which Non-recurring financial income: -€257
- Financial charges +€294
up €294 (+77.2%), from €381 to €675
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.
Cash bridge derived
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 | €8,950 | €20,821 | +€11,871 | +132.6% |
| Fixed assets | 21/28 | - | €600 | +€600 | |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €8,950 | €20,221 | +€11,271 | +125.9% |
| Amounts receivable within one year | 40/41 | €6,549 | €19,952 | +€13,403 | +204.7% |
| Trade receivables | 40 | €1,171 | €10,572 | +€9,401 | +802.8% |
| Other amounts receivable | 41 | €5,378 | €9,380 | +€4,002 | +74.4% |
| Cash at bank and in hand | 54/58 | €2,401 | €269 | -€2,132 | -88.8% |
| Total equity and liabilities | 10/49 | €8,950 | €20,821 | +€11,871 | +132.6% |
| Equity | 10/15 | -€13,891 | -€20,353 | -€6,462 | -46.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,891 | -€30,353 | -€6,462 | -27.0% |
| Amounts payable | 17/49 | €22,841 | €41,174 | +€18,333 | +80.3% |
| Amounts payable within one year | 42/48 | €22,841 | €41,174 | +€18,333 | +80.3% |
| Financial debts | 43 | €13 | €13 | = | 0.0% |
| Credit institutions | 430/8 | €13 | €13 | = | 0.0% |
| Trade debts | 44 | €6,528 | €24,861 | +€18,333 | +280.8% |
| Suppliers | 440/4 | €6,528 | €24,861 | +€18,333 | +280.8% |
| Other amounts payable | 47/48 | €16,300 | €16,300 | = | 0.0% |
| Non-recurring operating income | 76A | €257 | - | -€257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,073 | +€4,073 | |
| Other operating charges | 640/8 | €1,982 | €922 | -€1,060 | -53.5% |
| Gross operating margin | 9900 | -€11,306 | -€798 | +€10,508 | +92.9% |
| Operating profit (loss) | 9901 | -€13,288 | -€5,793 | +€7,495 | +56.4% |
| Financial income | 75/76B | €508 | €6 | -€502 | -98.8% |
| Recurring financial income | 75 | €251 | €6 | -€245 | -97.6% |
| Non-recurring financial income | 76B | €257 | - | -€257 | |
| Financial charges | 65/66B | €381 | €675 | +€294 | +77.2% |
| Recurring financial charges | 65 | €381 | €675 | +€294 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,161 | -€6,462 | +€6,699 | +50.9% |
| Profit (loss) for the period | 9904 | -€13,161 | -€6,462 | +€6,699 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,161 | -€6,462 | +€6,699 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.