OZDEMIR-SIMON: 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.
What changed
OZDEMIR-SIMON
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,696
2024 · €20,113-€15,417
Equity
€205,695
2024 · €200,999+€4,696
Cash
€22,797
2024 · €23,923-€1,126
Balance sheet total
€707,456
2024 · €721,729-€14,272
Largest movements
Assets
- Tangible fixed assets -€36,834
down €36,834 (-5.3%), from €692,049 to €655,215
of which Land and buildings: -€33,659
- Receivables within one year +€20,593
up €20,593 (+467%), from €4,407 to €25,000
Equity and liabilities
- Other debts +€83,481
up €83,481 (+98.4%), from €84,803 to €168,284
- Debts after one year -€82,886
down €82,886 (-24.1%), from €343,730 to €260,843
- Current portion of long-term debt -€33,638
down €33,638 (-42.4%), from €79,367 to €45,728
- Trade debts +€14,895
up €14,895 (+693%), from €2,149 to €17,044
Income statement
- Gross operating margin -€18,565
down €18,565 (-17.2%), from €107,678 to €89,113
- Taxes -€5,701
down €5,701 (-66.8%), from €8,533 to €2,832
- Depreciation +€2,240
up €2,240 (+5.0%), from €44,408 to €46,648
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.
Result 2024
€20,113
Gross operating margin
-€18,565
Staff costs
+€89
Depreciation
-€2,240
Other operating charges
-€941
Financial income
-€20
Financial charges
+€559
Taxes
+€5,701
Result 2025
€4,696
raises the resultlowers the result
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.
From operations
+€125,213
Investment
-€9,814
Financing
-€116,524
Cash 2024
€23,923
From operations (derived)
+€125,213
Net result for the year
+€4,696
Depreciation
+€46,648
Stocks and contracts
+€7
Receivables within one year
-€20,593
Deferred charges and accrued income
-€3,102
Trade debts
+€14,895
Tax, wage and social debts
-€573
Other debts
+€83,481
Accrued charges and deferred income
-€246
Investment (derived)
-€9,814
Investment in fixed assets (net)
-€9,814
Financing
-€116,524
Debts after one year
-€82,886
Current portion of long-term debt
-€33,638
Cash 2025
€22,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €721,729 | €707,456 | -€14,272 | -2.0% |
| Fixed assets | 21/28 | €692,049 | €655,215 | -€36,834 | -5.3% |
| Tangible fixed assets | 22/27 | €692,049 | €655,215 | -€36,834 | -5.3% |
| Land and buildings | 22 | €680,581 | €646,921 | -€33,659 | -4.9% |
| Plant, machinery and equipment | 23 | €8,849 | €6,720 | -€2,129 | -24.1% |
| Furniture and vehicles | 24 | €2,619 | €1,574 | -€1,045 | -39.9% |
| Current assets | 29/58 | €29,680 | €52,241 | +€22,561 | +76.0% |
| Stocks and contracts in progress | 3 | €239 | €232 | -€7 | -2.8% |
| Stocks | 30/36 | €239 | €232 | -€7 | -2.8% |
| Amounts receivable within one year | 40/41 | €4,407 | €25,000 | +€20,593 | +467% |
| Trade receivables | 40 | €4,407 | €25,000 | +€20,593 | +467% |
| Cash at bank and in hand | 54/58 | €23,923 | €22,797 | -€1,126 | -4.7% |
| Deferred charges and accrued income | 490/1 | €1,111 | €4,213 | +€3,102 | +279% |
| Total equity and liabilities | 10/49 | €721,729 | €707,456 | -€14,272 | -2.0% |
| Equity | 10/15 | €200,999 | €205,695 | +€4,696 | +2.3% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,454 | €16,454 | = | 0.0% |
| Reserves | 13 | €119,214 | €123,909 | +€4,696 | +3.9% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €112,714 | €117,409 | +€4,696 | +4.2% |
| Profit (loss) carried forward | 14 | €332 | €332 | = | 0.0% |
| Amounts payable | 17/49 | €520,730 | €501,762 | -€18,968 | -3.6% |
| Amounts payable after more than one year | 17 | €343,730 | €260,843 | -€82,886 | -24.1% |
| Financial debts | 170/4 | €343,730 | €260,843 | -€82,886 | -24.1% |
| Amounts payable within one year | 42/48 | €170,061 | €234,225 | +€64,164 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €79,367 | €45,728 | -€33,638 | -42.4% |
| Trade debts | 44 | €2,149 | €17,044 | +€14,895 | +693% |
| Suppliers | 440/4 | €2,149 | €17,044 | +€14,895 | +693% |
| Taxes, remuneration and social security | 45 | €3,742 | €3,168 | -€573 | -15.3% |
| Taxes | 450/3 | €742 | €3,168 | +€2,427 | +327% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €84,803 | €168,284 | +€83,481 | +98.4% |
| Accrued charges and deferred income | 492/3 | €6,939 | €6,693 | -€246 | -3.5% |
| Remuneration, social security and pensions | 62 | €279 | €190 | -€89 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,408 | €46,648 | +€2,240 | +5.0% |
| Other operating charges | 640/8 | €10,896 | €11,838 | +€941 | +8.6% |
| Gross operating margin | 9900 | €107,678 | €89,113 | -€18,565 | -17.2% |
| Operating profit (loss) | 9901 | €52,095 | €30,437 | -€21,658 | -41.6% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €23,469 | €22,910 | -€559 | -2.4% |
| Recurring financial charges | 65 | €23,469 | €22,910 | -€559 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €28,646 | €7,527 | -€21,118 | -73.7% |
| Income taxes | 67/77 | €8,533 | €2,832 | -€5,701 | -66.8% |
| Profit (loss) for the period | 9904 | €20,113 | €4,696 | -€15,417 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,113 | €4,696 | -€15,417 | -76.7% |
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 24 October 2026 via checked.be.