OZ Consulting: 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 Consulting
Largest movements
- Receivables within one year +€194,380
up €194,380 (+60.6%), from €320,591 to €514,971
of which Other amounts receivable: +€298,703
- Cash +€37,164
up €37,164 (+380.7%), from €9,763 to €46,927
mainly Debts after one year (+€138,842) and Trade debts (+€110,503)
- Deferred charges and accrued income +€18,377
up €18,377 (+1132.2%), from €1,623 to €20,000
- Intangible fixed assets -€16,489
down €16,489 (-11.8%), from €140,000 to €123,511
- Tangible fixed assets +€15,749
up €15,749 (+6.8%), from €230,571 to €246,320
of which Furniture and vehicles: +€18,093
- Debts after one year +€138,842
up €138,842 (+232.4%), from €59,755 to €198,597
- Trade debts +€110,503
up €110,503 (+216.3%), from €51,092 to €161,596
- Current portion of long-term debt +€37,682
up €37,682 (+584.6%), from €6,446 to €44,128
- Tax, wage and social debts -€25,012
down €25,012 (-35.1%), from €71,322 to €46,309
of which Taxes: -€20,012
- Other debts -€21,114
down €21,114 (-7.2%), from €291,936 to €270,821
- Gross operating margin +€90,764
up €90,764 (+63.8%), from €142,162 to €232,926
- Depreciation +€12,947
up €12,947 (+34.0%), from €38,044 to €50,990
- Staff costs +€11,889
up €11,889 (+7.8%), from €152,487 to €164,376
- Financial charges +€5,681
up €5,681 (+227.1%), from €2,502 to €8,182
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 | €702,698 | €951,878 | +€249,181 | +35.5% |
| Fixed assets | 21/28 | €370,721 | €369,981 | -€740 | -0.2% |
| Intangible fixed assets | 21 | €140,000 | €123,511 | -€16,489 | -11.8% |
| Tangible fixed assets | 22/27 | €230,571 | €246,320 | +€15,749 | +6.8% |
| Land and buildings | 22 | €225,879 | €222,282 | -€3,597 | -1.6% |
| Plant, machinery and equipment | 23 | €3,419 | €4,672 | +€1,253 | +36.6% |
| Furniture and vehicles | 24 | €1,273 | €19,366 | +€18,093 | +1420.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €331,977 | €581,898 | +€249,921 | +75.3% |
| Amounts receivable within one year | 40/41 | €320,591 | €514,971 | +€194,380 | +60.6% |
| Trade receivables | 40 | €247,730 | €143,408 | -€104,323 | -42.1% |
| Other amounts receivable | 41 | €72,861 | €371,563 | +€298,703 | +410.0% |
| Cash at bank and in hand | 54/58 | €9,763 | €46,927 | +€37,164 | +380.7% |
| Deferred charges and accrued income | 490/1 | €1,623 | €20,000 | +€18,377 | +1132.2% |
| Total equity and liabilities | 10/49 | €702,698 | €951,878 | +€249,181 | +35.5% |
| Equity | 10/15 | €222,147 | €230,427 | +€8,280 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €207,887 | €216,167 | +€8,280 | +4.0% |
| Amounts payable | 17/49 | €480,551 | €721,452 | +€240,901 | +50.1% |
| Amounts payable after more than one year | 17 | €59,755 | €198,597 | +€138,842 | +232.4% |
| Financial debts | 170/4 | €59,755 | €198,597 | +€138,842 | +232.4% |
| Amounts payable within one year | 42/48 | €420,795 | €522,854 | +€102,059 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €6,446 | €44,128 | +€37,682 | +584.6% |
| Trade debts | 44 | €51,092 | €161,596 | +€110,503 | +216.3% |
| Suppliers | 440/4 | €51,092 | €161,596 | +€110,503 | +216.3% |
| Taxes, remuneration and social security | 45 | €71,322 | €46,309 | -€25,012 | -35.1% |
| Taxes | 450/3 | €31,145 | €11,133 | -€20,012 | -64.3% |
| Remuneration and social security | 454/9 | €40,177 | €35,177 | -€5,000 | -12.4% |
| Other amounts payable | 47/48 | €291,936 | €270,821 | -€21,114 | -7.2% |
| Remuneration, social security and pensions | 62 | €152,487 | €164,376 | +€11,889 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,044 | €50,990 | +€12,947 | +34.0% |
| Other operating charges | 640/8 | €1,567 | €500 | -€1,067 | -68.1% |
| Gross operating margin | 9900 | €142,162 | €232,926 | +€90,764 | +63.8% |
| Operating profit (loss) | 9901 | -€49,936 | €17,059 | +€66,995 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €2,502 | €8,182 | +€5,681 | +227.1% |
| Recurring financial charges | 65 | €2,502 | €8,182 | +€5,681 | +227.1% |
| Profit (loss) for the period before taxes | 9903 | -€52,428 | €8,877 | +€61,305 | |
| Income taxes | 67/77 | -€1,649 | €597 | +€2,247 | |
| Profit (loss) for the period | 9904 | -€50,779 | €8,280 | +€59,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,779 | €8,280 | +€59,058 |
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 30 September 2026 via checked.be.