OzaPsyY: 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.
OzaPsyY
Largest movements
- Tangible fixed assets +€28,083
up €28,083 (+37.0%), from €75,955 to €104,038
of which Land and buildings: +€49,446
- Receivables within one year +€5,646
up €5,646 (+54.3%), from €10,389 to €16,035
of which Trade receivables: +€5,646
- Cash -€5,399
down €5,399 (-5.0%), from €107,867 to €102,469
mainly Investment in fixed assets (net) (-€50,432) and Receivables within one year (-€5,646)
- Receivables after one year +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Debts after one year +€11,023
up €11,023 (+14.8%), from €74,691 to €85,713
- Current portion of long-term debt +€7,878
up €7,878 (+27.2%), from €28,916 to €36,794
- Reserves +€7,641
up €7,641 (+9.9%), from €77,265 to €84,906
- Tax, wage and social debts +€3,862
up €3,862 (+22.8%), from €16,926 to €20,788
- Gross operating margin -€57,156
down €57,156 (-56.9%), from €100,464 to €43,308
- Taxes -€13,063
down €13,063 (-77.2%), from €16,926 to €3,862
- Financial charges +€1,498
up €1,498 (+37.2%), from €4,023 to €5,522
- Depreciation +€1,482
up €1,482 (+7.1%), from €20,866 to €22,349
- Other operating charges +€1,073
up €1,073 (+33.8%), from €3,174 to €4,248
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 | €204,212 | €237,542 | +€33,330 | +16.3% |
| Fixed assets | 21/28 | €75,955 | €104,038 | +€28,083 | +37.0% |
| Tangible fixed assets | 22/27 | €75,955 | €104,038 | +€28,083 | +37.0% |
| Land and buildings | 22 | - | €49,446 | +€49,446 | |
| Plant, machinery and equipment | 23 | €2,382 | €1,440 | -€943 | -39.6% |
| Furniture and vehicles | 24 | €73,573 | €53,152 | -€20,421 | -27.8% |
| Current assets | 29/58 | €128,257 | €133,504 | +€5,247 | +4.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Other amounts receivable | 291 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €10,389 | €16,035 | +€5,646 | +54.3% |
| Trade receivables | 40 | €389 | €6,035 | +€5,646 | +1449.8% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €107,867 | €102,469 | -€5,399 | -5.0% |
| Total equity and liabilities | 10/49 | €204,212 | €237,542 | +€33,330 | +16.3% |
| Equity | 10/15 | €82,265 | €89,906 | +€7,641 | +9.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,265 | €84,906 | +€7,641 | +9.9% |
| Distributable reserves | 133 | €77,265 | €84,906 | +€7,641 | +9.9% |
| Amounts payable | 17/49 | €121,946 | €147,636 | +€25,690 | +21.1% |
| Amounts payable after more than one year | 17 | €74,691 | €85,713 | +€11,023 | +14.8% |
| Financial debts | 170/4 | €74,691 | €85,713 | +€11,023 | +14.8% |
| Amounts payable within one year | 42/48 | €47,247 | €61,923 | +€14,676 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €28,916 | €36,794 | +€7,878 | +27.2% |
| Trade debts | 44 | €818 | €2,525 | +€1,708 | +208.9% |
| Suppliers | 440/4 | €818 | €2,525 | +€1,708 | +208.9% |
| Taxes, remuneration and social security | 45 | €16,926 | €20,788 | +€3,862 | +22.8% |
| Taxes | 450/3 | €16,926 | €20,788 | +€3,862 | +22.8% |
| Other amounts payable | 47/48 | €587 | €1,816 | +€1,228 | +209.1% |
| Accrued charges and deferred income | 492/3 | €9 | - | -€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,866 | €22,349 | +€1,482 | +7.1% |
| Other operating charges | 640/8 | €3,174 | €4,248 | +€1,073 | +33.8% |
| Gross operating margin | 9900 | €100,464 | €43,308 | -€57,156 | -56.9% |
| Operating profit (loss) | 9901 | €76,423 | €16,712 | -€59,712 | -78.1% |
| Financial income | 75/76B | €125 | €313 | +€187 | +150.0% |
| Recurring financial income | 75 | €125 | €313 | +€187 | +150.0% |
| Financial charges | 65/66B | €4,023 | €5,522 | +€1,498 | +37.2% |
| Recurring financial charges | 65 | €4,023 | €5,522 | +€1,498 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €72,525 | €11,503 | -€61,023 | -84.1% |
| Income taxes | 67/77 | €16,926 | €3,862 | -€13,063 | -77.2% |
| Profit (loss) for the period | 9904 | €55,600 | €7,641 | -€47,959 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,600 | €7,641 | -€47,959 | -86.3% |
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.