OZAN: 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.
OZAN
Largest movements
- Receivables after one year +€59,000
up €59,000 (+196.7%), from €30,000 to €89,000
- Tangible fixed assets -€27,182
down €27,182 (-68.9%), from €39,463 to €12,281
of which Furniture and vehicles: -€26,613
- Receivables within one year -€6,472
down €6,472 (-11.9%), from €54,328 to €47,856
of which Other amounts receivable: -€4,510
- Trade debts +€29,788
up €29,788 (+213.1%), from €13,978 to €43,766
- Profit (loss) carried forward +€9,143
up €9,143 (+26.2%), from €34,956 to €44,099
- Debts after one year -€5,275
no longer reported in 2025 (was €5,275)
- Current portion of long-term debt -€4,938
down €4,938 (-48.4%), from €10,213 to €5,275
- Accrued charges and deferred income -€3,416
down €3,416 (-9.3%), from €36,879 to €33,463
- Gross operating margin -€27,391
down €27,391 (-36.6%), from €74,814 to €47,423
- Taxes +€2,114
up €2,114 (+29.9%), from €7,065 to €9,179
- Other operating charges -€1,209
down €1,209 (-41.1%), from €2,945 to €1,736
- Financial income -€883
down €883 (-32.4%), from €2,729 to €1,846
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 | €131,439 | €154,260 | +€22,821 | +17.4% |
| Fixed assets | 21/28 | €39,463 | €12,281 | -€27,182 | -68.9% |
| Tangible fixed assets | 22/27 | €39,463 | €12,281 | -€27,182 | -68.9% |
| Plant, machinery and equipment | 23 | €569 | - | -€569 | |
| Furniture and vehicles | 24 | €38,894 | €12,281 | -€26,613 | -68.4% |
| Current assets | 29/58 | €91,976 | €141,979 | +€50,003 | +54.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €89,000 | +€59,000 | +196.7% |
| Trade receivables | 290 | €30,000 | €89,000 | +€59,000 | +196.7% |
| Amounts receivable within one year | 40/41 | €54,328 | €47,856 | -€6,472 | -11.9% |
| Trade receivables | 40 | €39,509 | €37,547 | -€1,962 | -5.0% |
| Other amounts receivable | 41 | €14,819 | €10,309 | -€4,510 | -30.4% |
| Cash at bank and in hand | 54/58 | €6,225 | €5,123 | -€1,102 | -17.7% |
| Deferred charges and accrued income | 490/1 | €1,423 | - | -€1,423 | |
| Total equity and liabilities | 10/49 | €131,439 | €154,260 | +€22,821 | +17.4% |
| Equity | 10/15 | €53,548 | €62,691 | +€9,143 | +17.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,956 | €44,099 | +€9,143 | +26.2% |
| Amounts payable | 17/49 | €77,891 | €91,569 | +€13,678 | +17.6% |
| Amounts payable after more than one year | 17 | €5,275 | - | -€5,275 | |
| Financial debts | 170/4 | €5,275 | - | -€5,275 | |
| Amounts payable within one year | 42/48 | €35,737 | €58,106 | +€22,369 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €10,213 | €5,275 | -€4,938 | -48.4% |
| Trade debts | 44 | €13,978 | €43,766 | +€29,788 | +213.1% |
| Suppliers | 440/4 | €13,978 | €43,766 | +€29,788 | +213.1% |
| Taxes, remuneration and social security | 45 | €10,065 | €9,065 | -€1,000 | -9.9% |
| Taxes | 450/3 | €10,065 | €9,065 | -€1,000 | -9.9% |
| Other amounts payable | 47/48 | €1,481 | - | -€1,481 | |
| Accrued charges and deferred income | 492/3 | €36,879 | €33,463 | -€3,416 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,059 | €28,404 | -€655 | -2.3% |
| Other operating charges | 640/8 | €2,945 | €1,736 | -€1,209 | -41.1% |
| Gross operating margin | 9900 | €74,814 | €47,423 | -€27,391 | -36.6% |
| Operating profit (loss) | 9901 | €42,810 | €17,283 | -€25,527 | -59.6% |
| Financial income | 75/76B | €2,729 | €1,846 | -€883 | -32.4% |
| Recurring financial income | 75 | €2,729 | €1,846 | -€883 | -32.4% |
| Financial charges | 65/66B | €1,428 | €807 | -€621 | -43.5% |
| Recurring financial charges | 65 | €1,428 | €807 | -€621 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €44,111 | €18,322 | -€25,789 | -58.5% |
| Income taxes | 67/77 | €7,065 | €9,179 | +€2,114 | +29.9% |
| Profit (loss) for the period | 9904 | €37,046 | €9,143 | -€27,903 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,046 | €9,143 | -€27,903 | -75.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.