OZCAN-KIZIL: 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.
OZCAN-KIZIL
Largest movements
- Cash -€266
down €266 (-98.5%), from €270 to €4
mainly Net result for the year (-€1,205) and Other debts (-€856)
- Tangible fixed assets -€122
down €122 (-30.3%), from €402 to €280
- Deferred charges and accrued income -€116
down €116 (-77.9%), from €149 to €33
- Stocks and contracts -€74
down €74 (-56.1%), from €132 to €58
- Trade debts +€1,437
up €1,437 (+19.5%), from €7,358 to €8,795
- Profit (loss) carried forward -€1,205
down €1,205 (-2.1%), from -€56,904 to -€58,109
- Other debts -€856
down €856 (-2.8%), from €30,332 to €29,476
- Tax, wage and social debts +€138
up €138 (+13.1%), from €1,052 to €1,190
- Short-term financial debts -€92
down €92 (-15.0%), from €615 to €523
- Gross operating margin -€1,701
down €1,701, from €980 to -€721
- Depreciation -€228
down €228 (-65.1%), from €350 to €122
- Other operating charges -€193
down €193 (-61.7%), from €313 to €120
- Financial charges -€68
down €68 (-20.9%), from €325 to €257
- Financial income +€14
up €14 (+1,400%), from €1 to €15
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 | €953 | €375 | -€578 | -60.7% |
| Fixed assets | 21/28 | €402 | €280 | -€122 | -30.3% |
| Tangible fixed assets | 22/27 | €402 | €280 | -€122 | -30.3% |
| Furniture and vehicles | 24 | €402 | €280 | -€122 | -30.3% |
| Current assets | 29/58 | €551 | €95 | -€456 | -82.8% |
| Stocks and contracts in progress | 3 | €132 | €58 | -€74 | -56.1% |
| Stocks | 30/36 | €132 | €58 | -€74 | -56.1% |
| Cash at bank and in hand | 54/58 | €270 | €4 | -€266 | -98.5% |
| Deferred charges and accrued income | 490/1 | €149 | €33 | -€116 | -77.9% |
| Total equity and liabilities | 10/49 | €953 | €375 | -€578 | -60.7% |
| Equity | 10/15 | -€38,404 | -€39,609 | -€1,205 | -3.1% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,904 | -€58,109 | -€1,205 | -2.1% |
| Amounts payable | 17/49 | €39,357 | €39,984 | +€627 | +1.6% |
| Amounts payable within one year | 42/48 | €39,357 | €39,984 | +€627 | +1.6% |
| Financial debts | 43 | €615 | €523 | -€92 | -15.0% |
| Other loans | 439 | €615 | €523 | -€92 | -15.0% |
| Trade debts | 44 | €7,358 | €8,795 | +€1,437 | +19.5% |
| Suppliers | 440/4 | €7,358 | €8,795 | +€1,437 | +19.5% |
| Taxes, remuneration and social security | 45 | €1,052 | €1,190 | +€138 | +13.1% |
| Taxes | 450/3 | €1,052 | €1,190 | +€138 | +13.1% |
| Other amounts payable | 47/48 | €30,332 | €29,476 | -€856 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €122 | -€228 | -65.1% |
| Other operating charges | 640/8 | €313 | €120 | -€193 | -61.7% |
| Gross operating margin | 9900 | €980 | -€721 | -€1,701 | |
| Operating profit (loss) | 9901 | €317 | -€963 | -€1,280 | |
| Financial income | 75/76B | €1 | €15 | +€14 | +1,400% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +1,400% |
| Financial charges | 65/66B | €325 | €257 | -€68 | -20.9% |
| Recurring financial charges | 65 | €325 | €257 | -€68 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€7 | -€1,205 | -€1,198 | -17,114% |
| Profit (loss) for the period | 9904 | -€7 | -€1,205 | -€1,198 | -17,114% |
| Profit (loss) for the period to be appropriated | 9905 | -€7 | -€1,205 | -€1,198 | -17,114% |
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 30 October 2026 via checked.be.