OZCAB: 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.
OZCAB
Largest movements
- Receivables within one year +€12,102
up €12,102 (+121.5%), from €9,962 to €22,064
of which Trade receivables: +€11,856
- Tangible fixed assets -€2,583
no longer reported in 2025 (was €2,583)
of which Leasing and similar rights: -€2,359
- Deferred charges and accrued income +€318
up €318 (+26.4%), from €1,207 to €1,526
- Profit (loss) carried forward +€11,902
up €11,902 (+869.6%), from €1,369 to €13,270
- Other debts -€3,146
down €3,146 (-41.9%), from €7,517 to €4,371
- Tax, wage and social debts +€1,833
up €1,833 (+47.1%), from €3,893 to €5,726
of which Taxes: +€3,033
- Trade debts -€746
down €746 (-72.7%), from €1,025 to €280
- Gross operating margin +€22,495
up €22,495, from -€3,513 to €18,982
- Taxes +€3,033
up €3,033 (+1035.9%), from €293 to €3,326
- Depreciation -€1,924
down €1,924 (-42.7%), from €4,507 to €2,583
- Financial charges -€411
down €411 (-40.3%), from €1,020 to €609
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 | €13,804 | €23,647 | +€9,843 | +71.3% |
| Fixed assets | 21/28 | €2,633 | €50 | -€2,583 | -98.1% |
| Tangible fixed assets | 22/27 | €2,583 | - | -€2,583 | |
| Furniture and vehicles | 24 | €224 | - | -€224 | |
| Leasing and similar rights | 25 | €2,359 | - | -€2,359 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €11,171 | €23,597 | +€12,426 | +111.2% |
| Amounts receivable within one year | 40/41 | €9,962 | €22,064 | +€12,102 | +121.5% |
| Trade receivables | 40 | €9,394 | €21,250 | +€11,856 | +126.2% |
| Other amounts receivable | 41 | €568 | €814 | +€246 | +43.3% |
| Cash at bank and in hand | 54/58 | €2 | €8 | +€6 | +386.9% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,526 | +€318 | +26.4% |
| Total equity and liabilities | 10/49 | €13,804 | €23,647 | +€9,843 | +71.3% |
| Equity | 10/15 | €1,369 | €13,270 | +€11,902 | +869.6% |
| Profit (loss) carried forward | 14 | €1,369 | €13,270 | +€11,902 | +869.6% |
| Amounts payable | 17/49 | €12,436 | €10,377 | -€2,059 | -16.6% |
| Amounts payable within one year | 42/48 | €12,436 | €10,377 | -€2,059 | -16.6% |
| Trade debts | 44 | €1,025 | €280 | -€746 | -72.7% |
| Suppliers | 440/4 | €1,025 | €280 | -€746 | -72.7% |
| Taxes, remuneration and social security | 45 | €3,893 | €5,726 | +€1,833 | +47.1% |
| Taxes | 450/3 | €293 | €3,326 | +€3,033 | +1035.9% |
| Remuneration and social security | 454/9 | €3,600 | €2,400 | -€1,200 | -33.3% |
| Other amounts payable | 47/48 | €7,517 | €4,371 | -€3,146 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €2,583 | -€1,924 | -42.7% |
| Other operating charges | 640/8 | €510 | €562 | +€52 | +10.2% |
| Gross operating margin | 9900 | -€3,513 | €18,982 | +€22,495 | |
| Operating profit (loss) | 9901 | -€8,530 | €15,837 | +€24,367 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,020 | €609 | -€411 | -40.3% |
| Recurring financial charges | 65 | €1,020 | €609 | -€411 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,550 | €15,228 | +€24,778 | |
| Income taxes | 67/77 | €293 | €3,326 | +€3,033 | +1035.9% |
| Profit (loss) for the period | 9904 | -€9,843 | €11,902 | +€21,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,843 | €11,902 | +€21,744 |
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 11 October 2026 via checked.be.