OZAY: 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.
OZAY
Largest movements
- Receivables within one year -€21,172
down €21,172 (-44.0%), from €48,145 to €26,973
of which Trade receivables: -€12,978
- Tangible fixed assets -€8,595
down €8,595 (-34.9%), from €24,617 to €16,022
- Profit (loss) carried forward -€31,731
down €31,731 (-24.3%), from €130,452 to €98,721
- Tax, wage and social debts +€15,419
up €15,419 (+79.5%), from €19,400 to €34,819
- Debts after one year -€9,434
down €9,434 (-79.4%), from €11,886 to €2,452
- Trade debts -€8,467
down €8,467 (-9.1%), from €93,358 to €84,891
- Short-term financial debts +€3,189
new in 2025: €3,189
- Staff costs +€105,283
up €105,283 (+78.9%), from €133,362 to €238,645
- Gross operating margin +€65,884
up €65,884 (+32.4%), from €203,506 to €269,390
- Taxes -€9,649
down €9,649 (-67.3%), from €14,345 to €4,696
- Financial charges -€4,527
down €4,527 (-70.6%), from €6,411 to €1,884
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.
Derived cash bridge
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 | €272,022 | €241,493 | -€30,529 | -11.2% |
| Fixed assets | 21/28 | €29,617 | €21,022 | -€8,595 | -29.0% |
| Tangible fixed assets | 22/27 | €24,617 | €16,022 | -€8,595 | -34.9% |
| Land and buildings | 22 | €15,382 | €11,322 | -€4,060 | -26.4% |
| Plant, machinery and equipment | 23 | €4,163 | €799 | -€3,364 | -80.8% |
| Furniture and vehicles | 24 | €5,071 | €3,901 | -€1,170 | -23.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €242,406 | €220,471 | -€21,934 | -9.0% |
| Stocks and contracts in progress | 3 | €7,702 | €8,160 | +€458 | +5.9% |
| Stocks | 30/36 | €7,702 | €8,160 | +€458 | +5.9% |
| Amounts receivable within one year | 40/41 | €48,145 | €26,973 | -€21,172 | -44.0% |
| Trade receivables | 40 | €16,937 | €3,958 | -€12,978 | -76.6% |
| Other amounts receivable | 41 | €31,208 | €23,014 | -€8,194 | -26.3% |
| Cash at bank and in hand | 54/58 | €186,558 | €185,338 | -€1,220 | -0.7% |
| Total equity and liabilities | 10/49 | €272,022 | €241,493 | -€30,529 | -11.2% |
| Equity | 10/15 | €138,512 | €106,781 | -€31,731 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,452 | €98,721 | -€31,731 | -24.3% |
| Amounts payable | 17/49 | €133,510 | €134,712 | +€1,202 | +0.9% |
| Amounts payable after more than one year | 17 | €11,886 | €2,452 | -€9,434 | -79.4% |
| Financial debts | 170/4 | €11,886 | €2,452 | -€9,434 | -79.4% |
| Amounts payable within one year | 42/48 | €121,624 | €132,260 | +€10,636 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €8,866 | €9,361 | +€495 | +5.6% |
| Financial debts | 43 | - | €3,189 | +€3,189 | |
| Credit institutions | 430/8 | - | €3,189 | +€3,189 | |
| Trade debts | 44 | €93,358 | €84,891 | -€8,467 | -9.1% |
| Suppliers | 440/4 | €93,358 | €84,891 | -€8,467 | -9.1% |
| Taxes, remuneration and social security | 45 | €19,400 | €34,819 | +€15,419 | +79.5% |
| Taxes | 450/3 | €19,400 | €34,819 | +€15,419 | +79.5% |
| Remuneration, social security and pensions | 62 | €133,362 | €238,645 | +€105,283 | +78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,863 | €8,595 | -€268 | -3.0% |
| Other operating charges | 640/8 | €3,900 | €2,020 | -€1,880 | -48.2% |
| Gross operating margin | 9900 | €203,506 | €269,390 | +€65,884 | +32.4% |
| Operating profit (loss) | 9901 | €57,382 | €20,130 | -€37,251 | -64.9% |
| Financial income | 75/76B | €16 | €13 | -€3 | -17.4% |
| Recurring financial income | 75 | €16 | €13 | -€3 | -17.4% |
| Financial charges | 65/66B | €6,411 | €1,884 | -€4,527 | -70.6% |
| Recurring financial charges | 65 | €6,411 | €1,884 | -€4,527 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €50,986 | €18,259 | -€32,727 | -64.2% |
| Income taxes | 67/77 | €14,345 | €4,696 | -€9,649 | -67.3% |
| Profit (loss) for the period | 9904 | €36,642 | €13,563 | -€23,078 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,642 | €13,563 | -€23,078 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.