Ozdemir bv: 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.
Ozdemir bv
Largest movements
- Tangible fixed assets +€55,726
up €55,726 (+73.1%), from €76,226 to €131,952
of which Plant, machinery and equipment: +€36,364
- Intangible fixed assets -€10,658
down €10,658 (-27.7%), from €38,435 to €27,777
- Cash -€7,261
down €7,261 (-40.8%), from €17,806 to €10,545
mainly Investment in fixed assets (net) (-€81,885) and Other debts (-€12,709)
- Reserves +€36,434
up €36,434 (+70.7%), from €51,554 to €87,988
- Other debts -€12,709
down €12,709 (-22.9%), from €55,553 to €42,844
- Tax, wage and social debts +€11,242
up €11,242 (+50.2%), from €22,380 to €33,622
- Trade debts +€2,308
up €2,308 (+82.4%), from €2,800 to €5,108
- Depreciation +€21,319
up €21,319 (+142%), from €14,998 to €36,317
- Gross operating margin +€7,283
up €7,283 (+8.2%), from €88,487 to €95,770
- Taxes -€3,237
down €3,237 (-25.2%), from €12,832 to €9,595
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 | €134,786 | €172,062 | +€37,275 | +27.7% |
| Fixed assets | 21/28 | €114,661 | €160,229 | +€45,568 | +39.7% |
| Intangible fixed assets | 21 | €38,435 | €27,777 | -€10,658 | -27.7% |
| Tangible fixed assets | 22/27 | €76,226 | €131,952 | +€55,726 | +73.1% |
| Plant, machinery and equipment | 23 | €46,062 | €82,426 | +€36,364 | +78.9% |
| Furniture and vehicles | 24 | €30,164 | €49,526 | +€19,362 | +64.2% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €20,126 | €11,833 | -€8,293 | -41.2% |
| Cash at bank and in hand | 54/58 | €17,806 | €10,545 | -€7,261 | -40.8% |
| Deferred charges and accrued income | 490/1 | €2,320 | €1,288 | -€1,031 | -44.5% |
| Total equity and liabilities | 10/49 | €134,786 | €172,062 | +€37,275 | +27.7% |
| Equity | 10/15 | €54,054 | €90,488 | +€36,434 | +67.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,554 | €87,988 | +€36,434 | +70.7% |
| Distributable reserves | 133 | €51,554 | €87,988 | +€36,434 | +70.7% |
| Amounts payable | 17/49 | €80,733 | €81,574 | +€841 | +1.0% |
| Amounts payable within one year | 42/48 | €80,733 | €81,574 | +€841 | +1.0% |
| Trade debts | 44 | €2,800 | €5,108 | +€2,308 | +82.4% |
| Suppliers | 440/4 | €2,800 | €5,108 | +€2,308 | +82.4% |
| Taxes, remuneration and social security | 45 | €22,380 | €33,622 | +€11,242 | +50.2% |
| Taxes | 450/3 | €22,380 | €33,622 | +€11,242 | +50.2% |
| Other amounts payable | 47/48 | €55,553 | €42,844 | -€12,709 | -22.9% |
| Non-recurring operating income | 76A | - | €366 | +€366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,998 | €36,317 | +€21,319 | +142% |
| Other operating charges | 640/8 | €8,552 | €9,395 | +€843 | +9.9% |
| Non-recurring operating charges | 66A | - | €2,887 | +€2,887 | |
| Gross operating margin | 9900 | €88,487 | €95,770 | +€7,283 | +8.2% |
| Operating profit (loss) | 9901 | €64,937 | €47,171 | -€17,766 | -27.4% |
| Financial income | 75/76B | €19 | €8 | -€11 | -56.4% |
| Recurring financial income | 75 | €19 | €8 | -€11 | -56.4% |
| Financial charges | 65/66B | €570 | €1,150 | +€580 | +102% |
| Recurring financial charges | 65 | €570 | €1,150 | +€580 | +102% |
| Profit (loss) for the period before taxes | 9903 | €64,386 | €46,030 | -€18,356 | -28.5% |
| Income taxes | 67/77 | €12,832 | €9,595 | -€3,237 | -25.2% |
| Profit (loss) for the period | 9904 | €51,554 | €36,434 | -€15,119 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,554 | €36,434 | -€15,119 | -29.3% |
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 28 October 2026 via checked.be.