OzaPsyi: 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.
OzaPsyi
Largest movements
- Tangible fixed assets +€59,611
up €59,611 (+1000.4%), from €5,959 to €65,570
of which Land and buildings: +€61,585
- Receivables after one year +€37,000
up €37,000 (+105.7%), from €35,000 to €72,000
- Cash +€27,156
up €27,156 (+278.8%), from €9,742 to €36,898
mainly Debts after one year (+€51,022) and Net result for the year (+€46,387)
- Debts after one year +€51,022
new in 2025: €51,022
- Reserves +€46,387
up €46,387 (+67.4%), from €68,805 to €115,193
- Tax, wage and social debts +€17,868
up €17,868 (+71.9%), from €24,845 to €42,713
of which Taxes: +€15,240
- Current portion of long-term debt +€8,416
new in 2025: €8,416
- Gross operating margin -€34,904
down €34,904 (-33.2%), from €105,257 to €70,353
- Taxes -€9,605
down €9,605 (-38.7%), from €24,845 to €15,240
- Other operating charges -€5,989
down €5,989 (-55.2%), from €10,842 to €4,853
- Depreciation +€2,614
up €2,614 (+233.1%), from €1,121 to €3,735
- Financial charges +€1,394
up €1,394 (+1719.7%), from €81 to €1,475
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 | €111,600 | €235,314 | +€123,714 | +110.9% |
| Fixed assets | 21/28 | €5,959 | €65,570 | +€59,611 | +1000.4% |
| Tangible fixed assets | 22/27 | €5,959 | €65,570 | +€59,611 | +1000.4% |
| Land and buildings | 22 | - | €61,585 | +€61,585 | |
| Furniture and vehicles | 24 | €5,959 | €3,986 | -€1,973 | -33.1% |
| Current assets | 29/58 | €105,641 | €169,743 | +€64,103 | +60.7% |
| Amounts receivable after more than one year | 29 | €35,000 | €72,000 | +€37,000 | +105.7% |
| Other amounts receivable | 291 | €35,000 | €72,000 | +€37,000 | +105.7% |
| Amounts receivable within one year | 40/41 | €59,881 | €60,569 | +€688 | +1.1% |
| Trade receivables | 40 | €59,881 | €60,569 | +€688 | +1.1% |
| Cash at bank and in hand | 54/58 | €9,742 | €36,898 | +€27,156 | +278.8% |
| Deferred charges and accrued income | 490/1 | €1,018 | €276 | -€742 | -72.9% |
| Total equity and liabilities | 10/49 | €111,600 | €235,314 | +€123,714 | +110.9% |
| Equity | 10/15 | €73,805 | €120,193 | +€46,387 | +62.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €68,805 | €115,193 | +€46,387 | +67.4% |
| Distributable reserves | 133 | €68,805 | €115,193 | +€46,387 | +67.4% |
| Amounts payable | 17/49 | €37,794 | €115,121 | +€77,327 | +204.6% |
| Amounts payable after more than one year | 17 | - | €51,022 | +€51,022 | |
| Financial debts | 170/4 | - | €51,022 | +€51,022 | |
| Amounts payable within one year | 42/48 | €37,794 | €64,099 | +€26,305 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,416 | +€8,416 | |
| Trade debts | 44 | - | €1,281 | +€1,281 | |
| Suppliers | 440/4 | - | €1,281 | +€1,281 | |
| Taxes, remuneration and social security | 45 | €24,845 | €42,713 | +€17,868 | +71.9% |
| Taxes | 450/3 | €24,845 | €40,085 | +€15,240 | +61.3% |
| Remuneration and social security | 454/9 | - | €2,628 | +€2,628 | |
| Other amounts payable | 47/48 | €12,949 | €11,690 | -€1,260 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €3,735 | +€2,614 | +233.1% |
| Other operating charges | 640/8 | €10,842 | €4,853 | -€5,989 | -55.2% |
| Gross operating margin | 9900 | €105,257 | €70,353 | -€34,904 | -33.2% |
| Operating profit (loss) | 9901 | €93,294 | €61,765 | -€31,528 | -33.8% |
| Financial income | 75/76B | €438 | €1,338 | +€900 | +205.7% |
| Recurring financial income | 75 | €438 | €1,338 | +€900 | +205.7% |
| Financial charges | 65/66B | €81 | €1,475 | +€1,394 | +1719.7% |
| Recurring financial charges | 65 | €81 | €1,475 | +€1,394 | +1719.7% |
| Profit (loss) for the period before taxes | 9903 | €93,650 | €61,627 | -€32,023 | -34.2% |
| Income taxes | 67/77 | €24,845 | €15,240 | -€9,605 | -38.7% |
| Profit (loss) for the period | 9904 | €68,805 | €46,387 | -€22,418 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,805 | €46,387 | -€22,418 | -32.6% |
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 9 October 2026 via checked.be.