OZDAS MANAGEMENT: 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.
OZDAS MANAGEMENT
Largest movements
- Receivables within one year +€7,351
up €7,351 (+32.0%), from €22,957 to €30,308
of which Other amounts receivable: +€6,839
- Tangible fixed assets +€6,170
new in 2025: €6,170
- Cash +€1,576
new in 2025: €1,576
mainly Net result for the year (+€14,055) and Depreciation (+€1,099)
- Profit (loss) carried forward +€14,055
up €14,055, from -€2,726 to €11,329
- Tax, wage and social debts +€898
up €898 (+29.2%), from €3,075 to €3,972
- Trade debts +€648
up €648 (+9.5%), from €6,803 to €7,451
- Other debts -€500
no longer reported in 2025 (was €500)
- Gross operating margin +€20,104
up €20,104 (+9,867%), from €204 to €20,308
- Taxes +€3,972
new in 2025: €3,972
- Depreciation +€1,099
new in 2025: €1,099
- Financial charges +€660
up €660 (+346%), from €191 to €850
- Other operating charges +€250
up €250 (+313%), from €80 to €330
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 | €22,957 | €38,054 | +€15,098 | +65.8% |
| Fixed assets | 21/28 | - | €6,170 | +€6,170 | |
| Tangible fixed assets | 22/27 | - | €6,170 | +€6,170 | |
| Plant, machinery and equipment | 23 | - | €6,170 | +€6,170 | |
| Current assets | 29/58 | €22,957 | €31,884 | +€8,927 | +38.9% |
| Amounts receivable within one year | 40/41 | €22,957 | €30,308 | +€7,351 | +32.0% |
| Trade receivables | 40 | €3,961 | €4,474 | +€513 | +12.9% |
| Other amounts receivable | 41 | €18,996 | €25,835 | +€6,839 | +36.0% |
| Cash at bank and in hand | 54/58 | - | €1,576 | +€1,576 | |
| Total equity and liabilities | 10/49 | €22,957 | €38,054 | +€15,098 | +65.8% |
| Equity | 10/15 | €12,576 | €26,631 | +€14,055 | +112% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €11,301 | €11,301 | = | 0.0% |
| Distributable reserves | 133 | €11,301 | €11,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,726 | €11,329 | +€14,055 | |
| Amounts payable | 17/49 | €10,381 | €11,423 | +€1,042 | +10.0% |
| Amounts payable within one year | 42/48 | €10,381 | €11,423 | +€1,042 | +10.0% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €6,803 | €7,451 | +€648 | +9.5% |
| Suppliers | 440/4 | €6,803 | €7,451 | +€648 | +9.5% |
| Taxes, remuneration and social security | 45 | €3,075 | €3,972 | +€898 | +29.2% |
| Taxes | 450/3 | €3,075 | €3,972 | +€898 | +29.2% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,099 | +€1,099 | |
| Other operating charges | 640/8 | €80 | €330 | +€250 | +313% |
| Gross operating margin | 9900 | €204 | €20,308 | +€20,104 | +9,867% |
| Operating profit (loss) | 9901 | €124 | €18,878 | +€18,754 | +15,154% |
| Financial charges | 65/66B | €191 | €850 | +€660 | +346% |
| Recurring financial charges | 65 | €191 | €850 | +€660 | +346% |
| Profit (loss) for the period before taxes | 9903 | -€67 | €18,028 | +€18,095 | |
| Income taxes | 67/77 | - | €3,972 | +€3,972 | |
| Profit (loss) for the period | 9904 | -€67 | €14,055 | +€14,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67 | €14,055 | +€14,122 |
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 29 October 2026 via checked.be.