OZAR: 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.
OZAR
Largest movements
- Cash -€13,255
down €13,255 (-72.6%), from €18,267 to €5,012
mainly Debts after one year (-€30,000) and Other debts (-€322)
- Debts after one year -€30,000
down €30,000 (-16.7%), from €180,000 to €150,000
- Profit (loss) carried forward +€13,186
up €13,186 (+5.3%), from €247,451 to €260,637
- Purchases and services -€8,087
down €8,087 (-57.1%), from €14,168 to €6,081
- Gross operating margin +€6,309
up €6,309 (+46.8%), from €13,492 to €19,801
- Taxes +€4,166
up €4,166 (+538.9%), from €773 to €4,939
- Turnover -€1,778
down €1,778 (-6.4%), from €27,660 to €25,882
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 | €460,882 | €447,745 | -€13,137 | -2.9% |
| Fixed assets | 21/28 | €439,900 | €439,900 | = | 0.0% |
| Tangible fixed assets | 22/27 | €439,900 | €439,900 | = | 0.0% |
| Land and buildings | 22 | €439,900 | €439,900 | = | 0.0% |
| Current assets | 29/58 | €20,982 | €7,845 | -€13,137 | -62.6% |
| Amounts receivable within one year | 40/41 | €2,715 | €2,833 | +€118 | +4.3% |
| Trade receivables | 40 | €2,715 | €2,420 | -€295 | -10.9% |
| Other amounts receivable | 41 | - | €413 | +€413 | |
| Cash at bank and in hand | 54/58 | €18,267 | €5,012 | -€13,255 | -72.6% |
| Total equity and liabilities | 10/49 | €460,882 | €447,745 | -€13,137 | -2.9% |
| Equity | 10/15 | €278,420 | €291,606 | +€13,186 | +4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,769 | €24,769 | = | 0.0% |
| Distributable reserves | 133 | €24,769 | €24,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,451 | €260,637 | +€13,186 | +5.3% |
| Amounts payable | 17/49 | €182,462 | €156,139 | -€26,323 | -14.4% |
| Amounts payable after more than one year | 17 | €180,000 | €150,000 | -€30,000 | -16.7% |
| Financial debts | 170/4 | €180,000 | €150,000 | -€30,000 | -16.7% |
| Amounts payable within one year | 42/48 | €2,462 | €6,139 | +€3,677 | +149.4% |
| Taxes, remuneration and social security | 45 | €2,140 | €6,139 | +€3,999 | +186.9% |
| Taxes | 450/3 | €2,140 | €6,139 | +€3,999 | +186.9% |
| Other amounts payable | 47/48 | €322 | - | -€322 | |
| Turnover | 70 | €27,660 | €25,882 | -€1,778 | -6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,168 | €6,081 | -€8,087 | -57.1% |
| Other operating charges | 640/8 | €192 | €271 | +€79 | +41.1% |
| Gross operating margin | 9900 | €13,492 | €19,801 | +€6,309 | +46.8% |
| Operating profit (loss) | 9901 | €13,300 | €19,530 | +€6,230 | +46.8% |
| Financial charges | 65/66B | €1,382 | €1,405 | +€23 | +1.7% |
| Recurring financial charges | 65 | €1,382 | €1,405 | +€23 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €11,918 | €18,125 | +€6,207 | +52.1% |
| Income taxes | 67/77 | €773 | €4,939 | +€4,166 | +538.9% |
| Profit (loss) for the period | 9904 | €11,145 | €13,186 | +€2,041 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,145 | €13,186 | +€2,041 | +18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.