OZDENTAL: 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.
OZDENTAL
Largest movements
- Tangible fixed assets +€118,128
up €118,128 (+3,579%), from €3,301 to €121,429
of which Furniture and vehicles: +€118,444
- Cash -€68,528
down €68,528 (-80.1%), from €85,501 to €16,973
mainly Investment in fixed assets (net) (-€146,898) and Net result for the year (-€16,727)
- Receivables within one year -€8,369
down €8,369 (-100%), from €8,369 to €0
- Deferred charges and accrued income +€8,012
up €8,012 (+4,131%), from €194 to €8,206
- Debts after one year +€37,621
new in 2025: €37,621
- Current portion of long-term debt +€17,151
new in 2025: €17,151
- Profit (loss) carried forward -€16,727
down €16,727, from €12,431 to -€4,296
- Other debts +€14,497
up €14,497 (+1,449,733%), from €1 to €14,498
- Tax, wage and social debts -€3,366
down €3,366 (-88.8%), from €3,792 to €426
- Depreciation +€27,162
up €27,162 (+1,689%), from €1,608 to €28,770
- Other operating charges +€6,807
up €6,807 (+2,178%), from €313 to €7,120
- Taxes -€3,366
down €3,366 (-88.8%), from €3,792 to €426
- Gross operating margin +€2,554
up €2,554 (+13.3%), from €19,211 to €21,765
- Financial charges +€1,109
up €1,109 (+104%), from €1,068 to €2,176
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 | €97,365 | €146,608 | +€49,243 | +50.6% |
| Fixed assets | 21/28 | €3,301 | €121,429 | +€118,128 | +3,579% |
| Tangible fixed assets | 22/27 | €3,301 | €121,429 | +€118,128 | +3,579% |
| Furniture and vehicles | 24 | €497 | €118,941 | +€118,444 | +23,837% |
| Other tangible fixed assets | 26 | €2,804 | €2,488 | -€316 | -11.3% |
| Current assets | 29/58 | €94,064 | €25,179 | -€68,885 | -73.2% |
| Amounts receivable within one year | 40/41 | €8,369 | €0 | -€8,369 | -100% |
| Trade receivables | 40 | €8,369 | €0 | -€8,369 | -100% |
| Cash at bank and in hand | 54/58 | €85,501 | €16,973 | -€68,528 | -80.1% |
| Deferred charges and accrued income | 490/1 | €194 | €8,206 | +€8,012 | +4,131% |
| Total equity and liabilities | 10/49 | €97,365 | €146,608 | +€49,243 | +50.6% |
| Equity | 10/15 | €92,561 | €75,834 | -€16,727 | -18.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €79,130 | €79,130 | = | 0.0% |
| Distributable reserves | 133 | €79,130 | €79,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,431 | -€4,296 | -€16,727 | |
| Amounts payable | 17/49 | €4,804 | €70,774 | +€65,970 | +1,373% |
| Amounts payable after more than one year | 17 | - | €37,621 | +€37,621 | |
| Financial debts | 170/4 | - | €37,621 | +€37,621 | |
| Amounts payable within one year | 42/48 | €4,804 | €33,153 | +€28,349 | +590% |
| Current portion of amounts payable after more than one year | 42 | - | €17,151 | +€17,151 | |
| Trade debts | 44 | €1,011 | €1,078 | +€66 | +6.6% |
| Suppliers | 440/4 | €1,011 | €1,078 | +€66 | +6.6% |
| Taxes, remuneration and social security | 45 | €3,792 | €426 | -€3,366 | -88.8% |
| Taxes | 450/3 | €3,792 | €426 | -€3,366 | -88.8% |
| Other amounts payable | 47/48 | €1 | €14,498 | +€14,497 | +1,449,733% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,608 | €28,770 | +€27,162 | +1,689% |
| Other operating charges | 640/8 | €313 | €7,120 | +€6,807 | +2,178% |
| Gross operating margin | 9900 | €19,211 | €21,765 | +€2,554 | +13.3% |
| Operating profit (loss) | 9901 | €17,290 | -€14,124 | -€31,415 | |
| Financial charges | 65/66B | €1,068 | €2,176 | +€1,109 | +104% |
| Recurring financial charges | 65 | €1,068 | €2,176 | +€1,109 | +104% |
| Profit (loss) for the period before taxes | 9903 | €16,223 | -€16,301 | -€32,523 | |
| Income taxes | 67/77 | €3,792 | €426 | -€3,366 | -88.8% |
| Profit (loss) for the period | 9904 | €12,431 | -€16,727 | -€29,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,431 | -€16,727 | -€29,158 |
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 16 October 2026 via checked.be.