Ozé Pneus: 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.
Ozé Pneus
Largest movements
- Cash -€5,543
no longer reported in 2025 (was €5,543)
mainly Trade debts (-€14,748) and Tax, wage and social debts (-€14,491)
- Tangible fixed assets -€5,000
down €5,000 (-6.9%), from €72,500 to €67,500
- Stocks and contracts -€4,800
down €4,800 (-7.3%), from €65,972 to €61,172
- Receivables within one year -€4,677
down €4,677 (-28.2%), from €16,603 to €11,927
of which Trade receivables: -€4,620
- Trade debts -€14,748
down €14,748 (-59.8%), from €24,672 to €9,925
- Tax, wage and social debts -€14,491
down €14,491 (-82.9%), from €17,477 to €2,986
of which Remuneration and social security: -€12,000
- Other debts +€13,681
up €13,681 (+27.8%), from €49,263 to €62,943
- Debts after one year -€6,550
down €6,550 (-10.7%), from €60,971 to €54,421
- Other operating charges +€6,857
up €6,857 (+188%), from €3,655 to €10,511
- Gross operating margin +€2,308
up €2,308 (+13.0%), from €17,710 to €20,018
- Taxes -€746
down €746 (-57.5%), from €1,297 to €551
- Financial charges -€206
down €206 (-8.0%), from €2,572 to €2,366
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 | €164,819 | €144,799 | -€20,020 | -12.1% |
| Fixed assets | 21/28 | €76,700 | €71,700 | -€5,000 | -6.5% |
| Tangible fixed assets | 22/27 | €72,500 | €67,500 | -€5,000 | -6.9% |
| Land and buildings | 22 | €72,500 | €67,500 | -€5,000 | -6.9% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €88,119 | €73,099 | -€15,020 | -17.0% |
| Stocks and contracts in progress | 3 | €65,972 | €61,172 | -€4,800 | -7.3% |
| Stocks | 30/36 | €65,972 | €61,172 | -€4,800 | -7.3% |
| Amounts receivable within one year | 40/41 | €16,603 | €11,927 | -€4,677 | -28.2% |
| Trade receivables | 40 | €16,547 | €11,927 | -€4,620 | -27.9% |
| Other amounts receivable | 41 | €56 | - | -€56 | |
| Cash at bank and in hand | 54/58 | €5,543 | - | -€5,543 | |
| Total equity and liabilities | 10/49 | €164,819 | €144,799 | -€20,020 | -12.1% |
| Equity | 10/15 | €6,058 | €7,647 | +€1,589 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,402 | -€12,813 | +€1,589 | +11.0% |
| Amounts payable | 17/49 | €158,761 | €137,152 | -€21,610 | -13.6% |
| Amounts payable after more than one year | 17 | €60,971 | €54,421 | -€6,550 | -10.7% |
| Financial debts | 170/4 | €60,971 | €54,421 | -€6,550 | -10.7% |
| Amounts payable within one year | 42/48 | €97,790 | €82,730 | -€15,060 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €6,378 | €6,550 | +€172 | +2.7% |
| Financial debts | 43 | - | €126 | +€126 | |
| Credit institutions | 430/8 | - | €126 | +€126 | |
| Trade debts | 44 | €24,672 | €9,925 | -€14,748 | -59.8% |
| Suppliers | 440/4 | €24,672 | €9,925 | -€14,748 | -59.8% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €17,477 | €2,986 | -€14,491 | -82.9% |
| Taxes | 450/3 | €5,477 | €2,986 | -€2,491 | -45.5% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €49,263 | €62,943 | +€13,681 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,655 | €10,511 | +€6,857 | +188% |
| Gross operating margin | 9900 | €17,710 | €20,018 | +€2,308 | +13.0% |
| Operating profit (loss) | 9901 | €9,055 | €4,506 | -€4,549 | -50.2% |
| Financial charges | 65/66B | €2,572 | €2,366 | -€206 | -8.0% |
| Recurring financial charges | 65 | €2,572 | €2,366 | -€206 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €6,483 | €2,140 | -€4,342 | -67.0% |
| Income taxes | 67/77 | €1,297 | €551 | -€746 | -57.5% |
| Profit (loss) for the period | 9904 | €5,186 | €1,589 | -€3,597 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,186 | €1,589 | -€3,597 | -69.4% |
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.