OZ KA: 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 KA
Largest movements
- Cash +€24,533
up €24,533 (+66.2%), from €37,051 to €61,584
mainly Depreciation (+€25,656) and Net result for the year (+€18,224)
- Tangible fixed assets -€12,168
down €12,168 (-20.1%), from €60,636 to €48,468
of which Furniture and vehicles: -€22,229
- Stocks and contracts -€4,606
down €4,606 (-30.4%), from €15,141 to €10,535
- Profit (loss) carried forward +€18,224
up €18,224, from -€14,125 to €4,099
- Tax, wage and social debts +€11,870
up €11,870 (+26.7%), from €44,496 to €56,366
of which Remuneration and social security: +€11,051
- Debts after one year -€7,113
down €7,113 (-49.6%), from €14,341 to €7,229
- Contributions -€7,000
down €7,000 (-15.6%), from €45,000 to €38,000
- Trade debts -€6,179
down €6,179 (-14.0%), from €44,218 to €38,038
- Gross operating margin +€36,584
up €36,584 (+10.0%), from €367,195 to €403,778
- Staff costs +€16,816
up €16,816 (+5.0%), from €336,897 to €353,713
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 | €149,607 | €155,837 | +€6,230 | +4.2% |
| Fixed assets | 21/28 | €63,636 | €51,468 | -€12,168 | -19.1% |
| Tangible fixed assets | 22/27 | €60,636 | €48,468 | -€12,168 | -20.1% |
| Land and buildings | 22 | €1,254 | €843 | -€411 | -32.8% |
| Plant, machinery and equipment | 23 | - | €8,892 | +€8,892 | |
| Furniture and vehicles | 24 | €56,549 | €34,320 | -€22,229 | -39.3% |
| Other tangible fixed assets | 26 | €2,832 | €4,413 | +€1,581 | +55.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €85,972 | €104,369 | +€18,398 | +21.4% |
| Stocks and contracts in progress | 3 | €15,141 | €10,535 | -€4,606 | -30.4% |
| Stocks | 30/36 | €15,141 | €10,535 | -€4,606 | -30.4% |
| Amounts receivable within one year | 40/41 | €33,779 | €32,250 | -€1,529 | -4.5% |
| Trade receivables | 40 | €834 | €3,522 | +€2,688 | +322% |
| Other amounts receivable | 41 | €32,945 | €28,728 | -€4,217 | -12.8% |
| Cash at bank and in hand | 54/58 | €37,051 | €61,584 | +€24,533 | +66.2% |
| Total equity and liabilities | 10/49 | €149,607 | €155,837 | +€6,230 | +4.2% |
| Equity | 10/15 | €35,375 | €46,599 | +€11,224 | +31.7% |
| Contributions | 10/11 | €45,000 | €38,000 | -€7,000 | -15.6% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,125 | €4,099 | +€18,224 | |
| Amounts payable | 17/49 | €114,232 | €109,239 | -€4,994 | -4.4% |
| Amounts payable after more than one year | 17 | €14,341 | €7,229 | -€7,113 | -49.6% |
| Financial debts | 170/4 | €14,341 | €7,229 | -€7,113 | -49.6% |
| Amounts payable within one year | 42/48 | €99,891 | €102,010 | +€2,119 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €11,178 | €7,606 | -€3,572 | -32.0% |
| Trade debts | 44 | €44,218 | €38,038 | -€6,179 | -14.0% |
| Suppliers | 440/4 | €44,218 | €38,038 | -€6,179 | -14.0% |
| Taxes, remuneration and social security | 45 | €44,496 | €56,366 | +€11,870 | +26.7% |
| Taxes | 450/3 | €5,408 | €6,227 | +€819 | +15.1% |
| Remuneration and social security | 454/9 | €39,087 | €50,138 | +€11,051 | +28.3% |
| Remuneration, social security and pensions | 62 | €336,897 | €353,713 | +€16,816 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,563 | €25,656 | +€2,093 | +8.9% |
| Other operating charges | 640/8 | €2,152 | €3,816 | +€1,664 | +77.3% |
| Gross operating margin | 9900 | €367,195 | €403,778 | +€36,584 | +10.0% |
| Operating profit (loss) | 9901 | €4,583 | €20,594 | +€16,011 | +349% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,586 | €2,370 | -€216 | -8.4% |
| Recurring financial charges | 65 | €2,586 | €2,370 | -€216 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €1,997 | €18,224 | +€16,227 | +813% |
| Income taxes | 67/77 | -€16 | - | +€16 | |
| Profit (loss) for the period | 9904 | €2,012 | €18,224 | +€16,212 | +806% |
| Profit (loss) for the period to be appropriated | 9905 | €2,012 | €18,224 | +€16,212 | +806% |
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 21 October 2026 via checked.be.