ÖZ MARKET: 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 MARKET
Largest movements
- Cash -€8,579
down €8,579 (-50.0%), from €17,169 to €8,591
mainly Investment in fixed assets (net) (-€20,593) and Debts after one year (-€5,930)
- Tangible fixed assets +€5,561
up €5,561 (+7.8%), from €71,210 to €76,771
of which Plant, machinery and equipment: +€11,653
- Stocks and contracts +€4,870
up €4,870 (+3.8%), from €129,360 to €134,231
- Receivables within one year +€2,524
up €2,524 (+78.6%), from €3,211 to €5,735
- Debts after one year -€5,930
down €5,930 (-42.4%), from €13,989 to €8,059
- Trade debts +€5,573
up €5,573 (+7.8%), from €71,419 to €76,991
- Profit (loss) carried forward +€2,418
up €2,418 (+17.0%), from -€14,241 to -€11,823
- Tax, wage and social debts +€2,360
up €2,360 (+13.8%), from €17,141 to €19,502
of which Remuneration and social security: +€3,250
- Gross operating margin +€5,818
up €5,818 (+30.2%), from €19,277 to €25,095
- Staff costs -€5,809
down €5,809 (-83.1%), from €6,993 to €1,183
- Other operating charges -€3,259
down €3,259 (-58.6%), from €5,558 to €2,299
- Taxes +€3,087
new in 2025: €3,087
- Financial charges -€900
down €900 (-47.9%), from €1,878 to €978
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,726 | €233,148 | +€4,421 | +1.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €78,807 | €84,271 | +€5,464 | +6.9% |
| Intangible fixed assets | 21 | €97 | €0 | -€97 | -100% |
| Tangible fixed assets | 22/27 | €71,210 | €76,771 | +€5,561 | +7.8% |
| Plant, machinery and equipment | 23 | €52,497 | €64,150 | +€11,653 | +22.2% |
| Furniture and vehicles | 24 | €18,713 | €12,621 | -€6,091 | -32.6% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €149,919 | €148,877 | -€1,042 | -0.7% |
| Stocks and contracts in progress | 3 | €129,360 | €134,231 | +€4,870 | +3.8% |
| Stocks | 30/36 | €129,360 | €134,231 | +€4,870 | +3.8% |
| Amounts receivable within one year | 40/41 | €3,211 | €5,735 | +€2,524 | +78.6% |
| Trade receivables | 40 | €3,211 | €5,735 | +€2,524 | +78.6% |
| Cash at bank and in hand | 54/58 | €17,169 | €8,591 | -€8,579 | -50.0% |
| Deferred charges and accrued income | 490/1 | €178 | €320 | +€142 | +79.4% |
| Total equity and liabilities | 10/49 | €228,726 | €233,148 | +€4,421 | +1.9% |
| Equity | 10/15 | -€7,741 | -€5,323 | +€2,418 | +31.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,241 | -€11,823 | +€2,418 | +17.0% |
| Amounts payable | 17/49 | €236,467 | €238,470 | +€2,003 | +0.8% |
| Amounts payable after more than one year | 17 | €13,989 | €8,059 | -€5,930 | -42.4% |
| Financial debts | 170/4 | €13,989 | €8,059 | -€5,930 | -42.4% |
| Amounts payable within one year | 42/48 | €222,478 | €230,411 | +€7,933 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €5,930 | €5,930 | = | 0.0% |
| Trade debts | 44 | €71,419 | €76,991 | +€5,573 | +7.8% |
| Suppliers | 440/4 | €71,419 | €76,991 | +€5,573 | +7.8% |
| Taxes, remuneration and social security | 45 | €17,141 | €19,502 | +€2,360 | +13.8% |
| Taxes | 450/3 | €2,603 | €1,714 | -€890 | -34.2% |
| Remuneration and social security | 454/9 | €14,538 | €17,788 | +€3,250 | +22.4% |
| Other amounts payable | 47/48 | €127,989 | €127,989 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,993 | €1,183 | -€5,809 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,660 | €15,129 | +€470 | +3.2% |
| Other operating charges | 640/8 | €5,558 | €2,299 | -€3,259 | -58.6% |
| Gross operating margin | 9900 | €19,277 | €25,095 | +€5,818 | +30.2% |
| Operating profit (loss) | 9901 | -€7,933 | €6,484 | +€14,417 | |
| Financial income | 75/76B | €719 | - | -€719 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €719 | - | -€719 | |
| Financial charges | 65/66B | €1,878 | €978 | -€900 | -47.9% |
| Recurring financial charges | 65 | €1,878 | €978 | -€900 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,092 | €5,506 | +€14,597 | |
| Income taxes | 67/77 | - | €3,087 | +€3,087 | |
| Profit (loss) for the period | 9904 | -€9,092 | €2,418 | +€11,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,092 | €2,418 | +€11,510 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.