OZDEVECI: 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.
OZDEVECI
Largest movements
- Tangible fixed assets +€17,365
up €17,365 (+50.5%), from €34,418 to €51,784
of which Furniture and vehicles: +€17,845
- Receivables within one year +€6,309
up €6,309 (+296%), from €2,129 to €8,438
- Cash -€5,062
down €5,062 (-24.5%), from €20,650 to €15,588
mainly Investment in fixed assets (net) (-€31,510) and Net result for the year (-€11,972)
- Debts after one year +€13,698
up €13,698 (+2,439%), from €562 to €14,260
- Other debts +€12,869
up €12,869 (+115%), from €11,154 to €24,023
- Profit (loss) carried forward -€11,972
down €11,972, from €9,774 to -€2,198
- Advances received +€3,355
new in 2025: €3,355
- Gross operating margin -€14,534
down €14,534 (-72.7%), from €19,982 to €5,449
- Depreciation -€2,909
down €2,909 (-17.1%), from €17,054 to €14,145
- Other operating charges -€1,281
down €1,281 (-42.2%), from €3,037 to €1,756
- Financial charges +€1,251
up €1,251 (+463%), from €270 to €1,520
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 | €58,971 | €78,220 | +€19,249 | +32.6% |
| Fixed assets | 21/28 | €34,418 | €51,784 | +€17,365 | +50.5% |
| Tangible fixed assets | 22/27 | €34,418 | €51,784 | +€17,365 | +50.5% |
| Plant, machinery and equipment | 23 | €1,890 | €1,410 | -€480 | -25.4% |
| Furniture and vehicles | 24 | €32,528 | €50,374 | +€17,845 | +54.9% |
| Current assets | 29/58 | €24,553 | €26,436 | +€1,884 | +7.7% |
| Amounts receivable within one year | 40/41 | €2,129 | €8,438 | +€6,309 | +296% |
| Trade receivables | 40 | €2,129 | €8,438 | +€6,309 | +296% |
| Cash at bank and in hand | 54/58 | €20,650 | €15,588 | -€5,062 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,774 | €2,410 | +€637 | +35.9% |
| Total equity and liabilities | 10/49 | €58,971 | €78,220 | +€19,249 | +32.6% |
| Equity | 10/15 | €39,774 | €27,802 | -€11,972 | -30.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,774 | -€2,198 | -€11,972 | |
| Amounts payable | 17/49 | €19,197 | €50,418 | +€31,222 | +163% |
| Amounts payable after more than one year | 17 | €562 | €14,260 | +€13,698 | +2,439% |
| Financial debts | 170/4 | €562 | €14,260 | +€13,698 | +2,439% |
| Amounts payable within one year | 42/48 | €18,238 | €35,696 | +€17,457 | +95.7% |
| Current portion of amounts payable after more than one year | 42 | €3,328 | €4,104 | +€776 | +23.3% |
| Trade debts | 44 | €1,700 | €2,148 | +€449 | +26.4% |
| Suppliers | 440/4 | €1,700 | €2,148 | +€449 | +26.4% |
| Advances received on contracts in progress | 46 | - | €3,355 | +€3,355 | |
| Taxes, remuneration and social security | 45 | €2,056 | €2,066 | +€9 | +0.4% |
| Taxes | 450/3 | €556 | €266 | -€291 | -52.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,800 | +€300 | +20.0% |
| Other amounts payable | 47/48 | €11,154 | €24,023 | +€12,869 | +115% |
| Accrued charges and deferred income | 492/3 | €397 | €463 | +€66 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,054 | €14,145 | -€2,909 | -17.1% |
| Other operating charges | 640/8 | €3,037 | €1,756 | -€1,281 | -42.2% |
| Gross operating margin | 9900 | €19,982 | €5,449 | -€14,534 | -72.7% |
| Operating profit (loss) | 9901 | -€108 | -€10,452 | -€10,344 | -9,583% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €270 | €1,520 | +€1,251 | +463% |
| Recurring financial charges | 65 | €270 | €1,520 | +€1,251 | +463% |
| Profit (loss) for the period before taxes | 9903 | -€378 | -€11,972 | -€11,595 | -3,069% |
| Profit (loss) for the period | 9904 | -€378 | -€11,972 | -€11,595 | -3,069% |
| Profit (loss) for the period to be appropriated | 9905 | -€378 | -€11,972 | -€11,595 | -3,069% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.