OZCAR: 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.
OZCAR
Largest movements
- Tangible fixed assets -€29,459
down €29,459 (-50.8%), from €57,938 to €28,479
of which Plant, machinery and equipment: -€20,000
- Cash -€18,951
down €18,951 (-48.2%), from €39,305 to €20,354
mainly Tax, wage and social debts (-€32,585) and Receivables within one year (-€17,336)
- Receivables within one year +€17,336
up €17,336 (+20.4%), from €84,882 to €102,218
of which Other amounts receivable: +€20,747
- Stocks and contracts +€5,200
up €5,200 (+38.3%), from €13,585 to €18,785
- Tax, wage and social debts -€32,585
down €32,585 (-61.6%), from €52,859 to €20,274
of which Remuneration and social security: -€25,672
- Other debts -€5,963
no longer reported in 2025 (was €5,963)
- Profit (loss) carried forward +€5,220
up €5,220 (+5.0%), from €104,965 to €110,185
- Short-term financial debts +€3,745
up €3,745 (+309.0%), from €1,212 to €4,957
- Trade debts +€3,718
up €3,718 (+42.2%), from €8,802 to €12,520
- Staff costs +€30,036
up €30,036 (+106.1%), from €28,296 to €58,333
- Gross operating margin +€13,750
up €13,750 (+16.0%), from €85,901 to €99,651
- Write-downs -€7,975
no longer reported in 2025 (was €7,975)
- Taxes -€1,723
down €1,723 (-61.2%), from €2,816 to €1,092
- Financial charges -€1,603
down €1,603 (-46.6%), from €3,439 to €1,836
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 | €196,335 | €170,471 | -€25,864 | -13.2% |
| Fixed assets | 21/28 | €58,073 | €28,614 | -€29,459 | -50.7% |
| Tangible fixed assets | 22/27 | €57,938 | €28,479 | -€29,459 | -50.8% |
| Plant, machinery and equipment | 23 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Furniture and vehicles | 24 | €17,938 | €8,479 | -€9,459 | -52.7% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €138,262 | €141,857 | +€3,595 | +2.6% |
| Stocks and contracts in progress | 3 | €13,585 | €18,785 | +€5,200 | +38.3% |
| Stocks | 30/36 | €13,585 | €18,785 | +€5,200 | +38.3% |
| Amounts receivable within one year | 40/41 | €84,882 | €102,218 | +€17,336 | +20.4% |
| Trade receivables | 40 | €84,882 | €81,471 | -€3,411 | -4.0% |
| Other amounts receivable | 41 | - | €20,747 | +€20,747 | |
| Cash at bank and in hand | 54/58 | €39,305 | €20,354 | -€18,951 | -48.2% |
| Deferred charges and accrued income | 490/1 | €491 | €501 | +€10 | +2.0% |
| Total equity and liabilities | 10/49 | €196,335 | €170,471 | -€25,864 | -13.2% |
| Equity | 10/15 | €125,425 | €130,645 | +€5,220 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €104,965 | €110,185 | +€5,220 | +5.0% |
| Amounts payable | 17/49 | €70,910 | €39,827 | -€31,084 | -43.8% |
| Amounts payable within one year | 42/48 | €70,910 | €39,827 | -€31,084 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €2,075 | €2,076 | +€1 | +0.1% |
| Financial debts | 43 | €1,212 | €4,957 | +€3,745 | +309.0% |
| Credit institutions | 430/8 | €1,212 | €4,957 | +€3,745 | +309.0% |
| Trade debts | 44 | €8,802 | €12,520 | +€3,718 | +42.2% |
| Suppliers | 440/4 | €8,802 | €12,520 | +€3,718 | +42.2% |
| Taxes, remuneration and social security | 45 | €52,859 | €20,274 | -€32,585 | -61.6% |
| Taxes | 450/3 | €27,187 | €20,274 | -€6,913 | -25.4% |
| Remuneration and social security | 454/9 | €25,672 | - | -€25,672 | |
| Other amounts payable | 47/48 | €5,963 | - | -€5,963 | |
| Remuneration, social security and pensions | 62 | €28,296 | €58,333 | +€30,036 | +106.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,396 | €30,959 | +€1,563 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,975 | - | -€7,975 | |
| Other operating charges | 640/8 | €3,685 | €2,733 | -€952 | -25.8% |
| Gross operating margin | 9900 | €85,901 | €99,651 | +€13,750 | +16.0% |
| Operating profit (loss) | 9901 | €16,549 | €7,626 | -€8,923 | -53.9% |
| Financial income | 75/76B | €0 | €522 | +€522 | +5217200.0% |
| Recurring financial income | 75 | €0 | €522 | +€522 | +5217200.0% |
| Financial charges | 65/66B | €3,439 | €1,836 | -€1,603 | -46.6% |
| Recurring financial charges | 65 | €3,439 | €1,836 | -€1,603 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €13,110 | €6,312 | -€6,798 | -51.9% |
| Income taxes | 67/77 | €2,816 | €1,092 | -€1,723 | -61.2% |
| Profit (loss) for the period | 9904 | €10,295 | €5,220 | -€5,075 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,295 | €5,220 | -€5,075 | -49.3% |
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.