ÖZ-GUNES: 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.
ÖZ-GUNES
Largest movements
- Financial fixed assets -€2,400
no longer reported in 2023 (was €2,400)
- Receivables within one year -€339
no longer reported in 2023 (was €339)
- Cash -€223
no longer reported in 2023 (was €223)
- Profit (loss) carried forward +€79,686
up €79,686 (+72.5%), from -€109,972 to -€30,286
- Trade debts -€39,407
no longer reported in 2023 (was €39,407)
- Tax, wage and social debts -€24,242
no longer reported in 2023 (was €24,242)
of which Remuneration and social security: -€20,206
- Debts after one year -€19,000
no longer reported in 2023 (was €19,000)
- Staff costs +€441
no longer reported in 2023 (was -€441)
- Financial charges -€390
no longer reported in 2023 (was €390)
- Gross operating margin +€182
no longer reported in 2023 (was -€182)
- Purchases and services -€182
no longer reported in 2023 (was €182)
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,963 | - | -€2,963 | |
| Fixed assets | 21/28 | €2,400 | - | -€2,400 | |
| Financial fixed assets | 28 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €563 | - | -€563 | |
| Amounts receivable within one year | 40/41 | €339 | - | -€339 | |
| Other amounts receivable | 41 | €339 | - | -€339 | |
| Cash at bank and in hand | 54/58 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €2,963 | - | -€2,963 | |
| Equity | 10/15 | -€79,686 | - | +€79,686 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,686 | €11,686 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,686 | €11,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,972 | -€30,286 | +€79,686 | +72.5% |
| Amounts payable | 17/49 | €82,649 | - | -€82,649 | |
| Amounts payable after more than one year | 17 | €19,000 | - | -€19,000 | |
| Financial debts | 170/4 | €19,000 | - | -€19,000 | |
| Amounts payable within one year | 42/48 | €63,649 | - | -€63,649 | |
| Trade debts | 44 | €39,407 | - | -€39,407 | |
| Suppliers | 440/4 | €39,407 | - | -€39,407 | |
| Taxes, remuneration and social security | 45 | €24,242 | - | -€24,242 | |
| Taxes | 450/3 | €4,036 | - | -€4,036 | |
| Remuneration and social security | 454/9 | €20,206 | - | -€20,206 | |
| Goods, raw materials, services and sundry goods | 60/61 | €182 | - | -€182 | |
| Remuneration, social security and pensions | 62 | -€441 | - | +€441 | |
| Gross operating margin | 9900 | -€182 | - | +€182 | |
| Operating profit (loss) | 9901 | €259 | - | -€259 | |
| Financial charges | 65/66B | €390 | - | -€390 | |
| Recurring financial charges | 65 | €390 | - | -€390 | |
| Profit (loss) for the period before taxes | 9903 | -€131 | - | +€131 | |
| Profit (loss) for the period | 9904 | -€131 | - | +€131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€131 | - | +€131 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.