OZALIT: 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.
OZALIT
Largest movements
- Cash +€18,346
up €18,346 (+135.3%), from €13,559 to €31,905
mainly Net result for the year (+€21,379) and Depreciation (+€10,571)
- Tangible fixed assets -€10,571
down €10,571 (-45.8%), from €23,055 to €12,485
of which Furniture and vehicles: -€10,117
- Deferred charges and accrued income +€4,857
up €4,857 (+126.8%), from €3,830 to €8,686
- Receivables within one year +€3,931
up €3,931 (+84.3%), from €4,663 to €8,594
of which Other amounts receivable: +€2,349
- Receivables after one year +€2,475
up €2,475 (+13.0%), from €19,000 to €21,475
- Profit (loss) carried forward +€21,379
up €21,379 (+12.6%), from -€170,127 to -€148,748
- Current portion of long-term debt -€6,197
down €6,197 (-100.0%), from €6,197 to €0
- Tax, wage and social debts +€4,036
up €4,036 (+95.3%), from €4,235 to €8,271
- Gross operating margin +€56,309
up €56,309, from -€20,371 to €35,939
- Taxes +€2,461
up €2,461, from €0 to €2,461
- Financial charges +€555
up €555 (+64.1%), from €866 to €1,422
of which Financial charges: +€548
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.
Cash bridge derived
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 | €69,107 | €88,145 | +€19,038 | +27.5% |
| Fixed assets | 21/28 | €28,055 | €17,485 | -€10,571 | -37.7% |
| Tangible fixed assets | 22/27 | €23,055 | €12,485 | -€10,571 | -45.8% |
| Plant, machinery and equipment | 23 | €3,892 | €3,439 | -€454 | -11.7% |
| Furniture and vehicles | 24 | €19,163 | €9,046 | -€10,117 | -52.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €41,052 | €70,661 | +€29,609 | +72.1% |
| Amounts receivable after more than one year | 29 | €19,000 | €21,475 | +€2,475 | +13.0% |
| Other amounts receivable | 291 | €19,000 | €21,475 | +€2,475 | +13.0% |
| Amounts receivable within one year | 40/41 | €4,663 | €8,594 | +€3,931 | +84.3% |
| Trade receivables | 40 | €3,799 | €5,381 | +€1,582 | +41.6% |
| Other amounts receivable | 41 | €864 | €3,213 | +€2,349 | +271.9% |
| Cash at bank and in hand | 54/58 | €13,559 | €31,905 | +€18,346 | +135.3% |
| Deferred charges and accrued income | 490/1 | €3,830 | €8,686 | +€4,857 | +126.8% |
| Total equity and liabilities | 10/49 | €69,107 | €88,145 | +€19,038 | +27.5% |
| Equity | 10/15 | €55,733 | €77,112 | +€21,379 | +38.4% |
| Contributions | 10/11 | €225,860 | €225,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,127 | -€148,748 | +€21,379 | +12.6% |
| Amounts payable | 17/49 | €13,374 | €11,033 | -€2,341 | -17.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,363 | €11,002 | -€2,361 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €6,197 | €0 | -€6,197 | -100.0% |
| Financial debts | 43 | €16 | €0 | -€16 | -100.0% |
| Credit institutions | 430/8 | €16 | €0 | -€16 | -100.0% |
| Trade debts | 44 | €2,915 | €2,731 | -€183 | -6.3% |
| Suppliers | 440/4 | €2,915 | €2,731 | -€183 | -6.3% |
| Taxes, remuneration and social security | 45 | €4,235 | €8,271 | +€4,036 | +95.3% |
| Taxes | 450/3 | €4,235 | €8,271 | +€4,036 | +95.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €11 | €31 | +€20 | +179.2% |
| Non-recurring operating income | 76A | €2,334 | €2 | -€2,332 | -99.9% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,759 | €10,571 | -€188 | -1.7% |
| Other operating charges | 640/8 | €586 | €515 | -€71 | -12.2% |
| Gross operating margin | 9900 | -€20,371 | €35,939 | +€56,309 | |
| Operating profit (loss) | 9901 | -€31,965 | €24,603 | +€56,569 | |
| Financial income | 75/76B | €559 | €658 | +€99 | +17.8% |
| Recurring financial income | 75 | €559 | €658 | +€99 | +17.8% |
| Financial charges | 65/66B | €866 | €1,422 | +€555 | +64.1% |
| Recurring financial charges | 65 | €866 | €1,414 | +€548 | +63.2% |
| Non-recurring financial charges | 66B | €0 | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | -€32,273 | €23,840 | +€56,113 | |
| Income taxes | 67/77 | €0 | €2,461 | +€2,461 | |
| Profit (loss) for the period | 9904 | -€32,273 | €21,379 | +€53,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,273 | €21,379 | +€53,652 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.