OZ BOUW: 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.
OZ BOUW
Largest movements
- Receivables within one year -€151,914
down €151,914 (-45.2%), from €336,175 to €184,261
of which Trade receivables: -€185,901
- Cash +€149,216
up €149,216 (+619%), from €24,098 to €173,314
mainly Other debts (+€543,929) and Net result for the year (+€378,565)
- Stocks and contracts -€123,326
down €123,326 (-7.9%), from €1.6m to €1.4m
- Advances received -€997,685
down €997,685 (-84.4%), from €1.2m to €184,714
- Other debts +€543,929
up €543,929 (+60.7%), from €896,363 to €1.4m
- Profit (loss) carried forward +€352,437
no longer reported in 2024 (was -€352,437)
- Tax, wage and social debts -€48,704
no longer reported in 2024 (was €48,704)
- Reserves +€26,128
up €26,128 (+8,188%), from €319 to €26,447
- Gross operating margin +€734,523
up €734,523, from -€325,126 to €409,397
- Other operating charges +€20,537
up €20,537 (+3,043%), from €675 to €21,212
- Financial income +€5,097
up €5,097 (+79.8%), from €6,384 to €11,481
- Financial charges -€4,383
down €4,383 (-24.0%), from €18,283 to €13,900
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 | €1,930,297 | €1,797,255 | -€133,042 | -6.9% |
| Fixed assets | 21/28 | €17,732 | €10,532 | -€7,200 | -40.6% |
| Tangible fixed assets | 22/27 | €15,712 | €8,512 | -€7,200 | -45.8% |
| Plant, machinery and equipment | 23 | €13,512 | €7,512 | -€6,000 | -44.4% |
| Furniture and vehicles | 24 | €2,200 | €1,000 | -€1,200 | -54.5% |
| Financial fixed assets | 28 | €2,020 | €2,020 | = | 0.0% |
| Current assets | 29/58 | €1,912,565 | €1,786,723 | -€125,842 | -6.6% |
| Stocks and contracts in progress | 3 | €1,551,404 | €1,428,079 | -€123,326 | -7.9% |
| Contracts in progress | 37 | €1,551,404 | €1,428,079 | -€123,326 | -7.9% |
| Amounts receivable within one year | 40/41 | €336,175 | €184,261 | -€151,914 | -45.2% |
| Trade receivables | 40 | €278,067 | €92,166 | -€185,901 | -66.9% |
| Other amounts receivable | 41 | €58,108 | €92,095 | +€33,987 | +58.5% |
| Current investments | 50/53 | €13 | €14 | +€0 | +0.9% |
| Cash at bank and in hand | 54/58 | €24,098 | €173,314 | +€149,216 | +619% |
| Deferred charges and accrued income | 490/1 | €874 | €1,056 | +€182 | +20.8% |
| Total equity and liabilities | 10/49 | €1,930,297 | €1,797,255 | -€133,042 | -6.9% |
| Equity | 10/15 | -€302,118 | €76,447 | +€378,565 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €319 | €26,447 | +€26,128 | +8,188% |
| Distributable reserves | 133 | €319 | €26,447 | +€26,128 | +8,188% |
| Profit (loss) carried forward | 14 | -€352,437 | - | +€352,437 | |
| Amounts payable | 17/49 | €2,232,415 | €1,720,807 | -€511,607 | -22.9% |
| Amounts payable within one year | 42/48 | €2,222,020 | €1,708,012 | -€514,008 | -23.1% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €69,553 | €58,006 | -€11,548 | -16.6% |
| Suppliers | 440/4 | €69,553 | €58,006 | -€11,548 | -16.6% |
| Advances received on contracts in progress | 46 | €1,182,399 | €184,714 | -€997,685 | -84.4% |
| Taxes, remuneration and social security | 45 | €48,704 | - | -€48,704 | |
| Taxes | 450/3 | €48,704 | - | -€48,704 | |
| Other amounts payable | 47/48 | €896,363 | €1,440,292 | +€543,929 | +60.7% |
| Accrued charges and deferred income | 492/3 | €10,395 | €12,795 | +€2,400 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,592 | €7,200 | -€392 | -5.2% |
| Other operating charges | 640/8 | €675 | €21,212 | +€20,537 | +3,043% |
| Gross operating margin | 9900 | -€325,126 | €409,397 | +€734,523 | |
| Operating profit (loss) | 9901 | -€333,393 | €380,985 | +€714,378 | |
| Financial income | 75/76B | €6,384 | €11,481 | +€5,097 | +79.8% |
| Recurring financial income | 75 | €6,384 | €11,481 | +€5,097 | +79.8% |
| Financial charges | 65/66B | €18,283 | €13,900 | -€4,383 | -24.0% |
| Recurring financial charges | 65 | €18,283 | €13,900 | -€4,383 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€345,293 | €378,565 | +€723,858 | |
| Profit (loss) for the period | 9904 | -€345,293 | €378,565 | +€723,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€345,293 | €378,565 | +€723,858 |
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 15 October 2026 via checked.be.