OZEDIS: what changed
Two fiscal 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.
OZEDIS
Largest movements
- Intangible fixed assets -€12,155
down €12,155 (-22.9%), from €53,150 to €40,994
- Tangible fixed assets -€10,503
down €10,503 (-64.8%), from €16,212 to €5,709
of which Furniture and vehicles: -€10,059
- Receivables within one year +€2,722
up €2,722 (+5.8%), from €46,536 to €49,257
of which Other amounts receivable: +€4,694
- Cash +€1,587
up €1,587 (+76.6%), from €2,071 to €3,658
mainly Depreciation (+€24,805) and Net result for the year (+€12,276)
- Debts after one year -€30,665
down €30,665 (-29.3%), from €104,677 to €74,012
- Profit (loss) carried forward +€12,276
up €12,276 (+33.9%), from -€36,238 to -€23,962
- Depreciation -€29,405
down €29,405 (-54.2%), from €54,210 to €24,805
- Gross operating margin +€17,289
up €17,289 (+59.9%), from €28,853 to €46,142
- Other operating charges -€8,618
down €8,618 (-60.5%), from €14,247 to €5,629
- Financial charges +€1,110
up €1,110 (+28.4%), from €3,901 to €5,011
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.
Cash bridge derived
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 | €121,361 | €102,564 | -€18,797 | -15.5% |
| Fixed assets | 21/28 | €70,361 | €47,703 | -€22,658 | -32.2% |
| Intangible fixed assets | 21 | €53,150 | €40,994 | -€12,155 | -22.9% |
| Tangible fixed assets | 22/27 | €16,212 | €5,709 | -€10,503 | -64.8% |
| Furniture and vehicles | 24 | €12,135 | €2,076 | -€10,059 | -82.9% |
| Other tangible fixed assets | 26 | €4,077 | €3,633 | -€444 | -10.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €50,999 | €54,860 | +€3,861 | +7.6% |
| Amounts receivable within one year | 40/41 | €46,536 | €49,257 | +€2,722 | +5.8% |
| Trade receivables | 40 | €15,650 | €13,677 | -€1,972 | -12.6% |
| Other amounts receivable | 41 | €30,886 | €35,580 | +€4,694 | +15.2% |
| Cash at bank and in hand | 54/58 | €2,071 | €3,658 | +€1,587 | +76.6% |
| Deferred charges and accrued income | 490/1 | €2,393 | €1,945 | -€447 | -18.7% |
| Total equity and liabilities | 10/49 | €121,361 | €102,564 | -€18,797 | -15.5% |
| Equity | 10/15 | -€28,178 | -€15,902 | +€12,276 | +43.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€36,238 | -€23,962 | +€12,276 | +33.9% |
| Amounts payable | 17/49 | €149,538 | €118,466 | -€31,073 | -20.8% |
| Amounts payable after more than one year | 17 | €104,677 | €74,012 | -€30,665 | -29.3% |
| Financial debts | 170/4 | €104,677 | €74,012 | -€30,665 | -29.3% |
| Amounts payable within one year | 42/48 | €44,861 | €44,454 | -€407 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €29,623 | €29,207 | -€417 | -1.4% |
| Trade debts | 44 | €12,077 | €12,533 | +€456 | +3.8% |
| Suppliers | 440/4 | €12,077 | €12,533 | +€456 | +3.8% |
| Taxes, remuneration and social security | 45 | €3,161 | €2,714 | -€447 | -14.1% |
| Taxes | 450/3 | €883 | €414 | -€469 | -53.1% |
| Remuneration and social security | 454/9 | €2,278 | €2,300 | +€22 | +1.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,210 | €24,805 | -€29,405 | -54.2% |
| Other operating charges | 640/8 | €14,247 | €5,629 | -€8,618 | -60.5% |
| Gross operating margin | 9900 | €28,853 | €46,142 | +€17,289 | +59.9% |
| Operating profit (loss) | 9901 | -€39,604 | €15,708 | +€55,312 | |
| Financial income | 75/76B | €1,726 | €1,802 | +€77 | +4.4% |
| Recurring financial income | 75 | €1,726 | €1,802 | +€77 | +4.4% |
| Financial charges | 65/66B | €3,901 | €5,011 | +€1,110 | +28.4% |
| Recurring financial charges | 65 | €3,901 | €5,011 | +€1,110 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€41,780 | €12,499 | +€54,279 | |
| Income taxes | 67/77 | €198 | €223 | +€25 | +12.8% |
| Profit (loss) for the period | 9904 | -€41,978 | €12,276 | +€54,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,978 | €12,276 | +€54,254 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.