ÖZBAY: 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.
ÖZBAY
Largest movements
- Cash +€7,484
up €7,484 (+47.4%), from €15,776 to €23,260
mainly Depreciation (+€6,629) and Net result for the year (+€2,922)
- Tangible fixed assets -€5,984
down €5,984 (-59.0%), from €10,141 to €4,157
- Deferred charges and accrued income +€574
up €574 (+137.8%), from €416 to €990
- Other debts -€3,707
down €3,707 (-91.7%), from €4,043 to €336
- Profit (loss) carried forward +€2,922
up €2,922 (+54.6%), from €5,356 to €8,277
- Tax, wage and social debts +€2,490
up €2,490 (+68.2%), from €3,652 to €6,141
of which Remuneration and social security: +€2,200
- Gross operating margin +€2,928
up €2,928 (+36.2%), from €8,081 to €11,008
- Other operating charges -€546
down €546 (-74.8%), from €730 to €184
- Depreciation +€506
up €506 (+8.3%), from €6,123 to €6,629
- Taxes +€297
up €297 (+49.0%), from €606 to €903
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 | €33,396 | €35,217 | +€1,821 | +5.5% |
| Formation expenses | 20 | €773 | €540 | -€233 | -30.1% |
| Fixed assets | 21/28 | €10,141 | €4,157 | -€5,984 | -59.0% |
| Tangible fixed assets | 22/27 | €10,141 | €4,157 | -€5,984 | -59.0% |
| Furniture and vehicles | 24 | €10,141 | €4,157 | -€5,984 | -59.0% |
| Current assets | 29/58 | €22,483 | €30,520 | +€8,038 | +35.8% |
| Amounts receivable within one year | 40/41 | €6,290 | €6,270 | -€20 | -0.3% |
| Trade receivables | 40 | €6,290 | €6,270 | -€20 | -0.3% |
| Cash at bank and in hand | 54/58 | €15,776 | €23,260 | +€7,484 | +47.4% |
| Deferred charges and accrued income | 490/1 | €416 | €990 | +€574 | +137.8% |
| Total equity and liabilities | 10/49 | €33,396 | €35,217 | +€1,821 | +5.5% |
| Equity | 10/15 | €25,356 | €28,277 | +€2,922 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,356 | €8,277 | +€2,922 | +54.6% |
| Amounts payable | 17/49 | €8,041 | €6,940 | -€1,101 | -13.7% |
| Amounts payable within one year | 42/48 | €8,028 | €6,940 | -€1,088 | -13.6% |
| Trade debts | 44 | €333 | €462 | +€129 | +38.8% |
| Suppliers | 440/4 | €333 | €462 | +€129 | +38.8% |
| Taxes, remuneration and social security | 45 | €3,652 | €6,141 | +€2,490 | +68.2% |
| Taxes | 450/3 | €3,652 | €3,941 | +€290 | +7.9% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €4,043 | €336 | -€3,707 | -91.7% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,123 | €6,629 | +€506 | +8.3% |
| Other operating charges | 640/8 | €730 | €184 | -€546 | -74.8% |
| Gross operating margin | 9900 | €8,081 | €11,008 | +€2,928 | +36.2% |
| Operating profit (loss) | 9901 | €1,228 | €4,196 | +€2,967 | +241.6% |
| Financial income | 75/76B | €0 | €2 | +€1 | +7400.0% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +7400.0% |
| Financial charges | 65/66B | €342 | €372 | +€31 | +9.0% |
| Recurring financial charges | 65 | €342 | €372 | +€31 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €887 | €3,825 | +€2,938 | +331.4% |
| Income taxes | 67/77 | €606 | €903 | +€297 | +49.0% |
| Profit (loss) for the period | 9904 | €281 | €2,922 | +€2,641 | +940.9% |
| Profit (loss) for the period to be appropriated | 9905 | €281 | €2,922 | +€2,641 | +940.9% |
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 4 October 2026 via checked.be.