OZER: 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.
OZER
Largest movements
- Cash -€10,656
down €10,656 (-88.8%), from €11,999 to €1,344
mainly Net result for the year (-€9,646) and Receivables within one year (-€898)
- Profit (loss) carried forward -€9,646
down €9,646 (-12.9%), from €74,924 to €65,278
- Gross operating margin -€11,954
down €11,954, from €2,304 to -€9,650
- Taxes -€6,333
no longer reported in 2024 (was €6,333)
- Financial income +€331
up €331 (+55210.0%), from €1 to €332
of which Non-recurring financial income: +€332
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,840 | €141,799 | -€10,042 | -6.6% |
| Fixed assets | 21/28 | €357 | €357 | = | 0.0% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €151,483 | €141,442 | -€10,042 | -6.6% |
| Amounts receivable within one year | 40/41 | €139,199 | €140,098 | +€898 | +0.6% |
| Other amounts receivable | 41 | €139,199 | €140,098 | +€898 | +0.6% |
| Cash at bank and in hand | 54/58 | €11,999 | €1,344 | -€10,656 | -88.8% |
| Deferred charges and accrued income | 490/1 | €284 | - | -€284 | |
| Total equity and liabilities | 10/49 | €151,840 | €141,799 | -€10,042 | -6.6% |
| Equity | 10/15 | €151,444 | €141,798 | -€9,646 | -6.4% |
| Contributions | 10/11 | €13,697 | €13,697 | = | 0.0% |
| Reserves | 13 | €62,823 | €62,823 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €60,964 | €60,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,924 | €65,278 | -€9,646 | -12.9% |
| Amounts payable | 17/49 | €396 | €0 | -€396 | -100.0% |
| Amounts payable within one year | 42/48 | €396 | €0 | -€396 | -100.0% |
| Taxes, remuneration and social security | 45 | €396 | - | -€396 | |
| Taxes | 450/3 | €396 | - | -€396 | |
| Other amounts payable | 47/48 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €214 | €254 | +€40 | +18.8% |
| Gross operating margin | 9900 | €2,304 | -€9,650 | -€11,954 | |
| Operating profit (loss) | 9901 | €2,090 | -€9,904 | -€11,994 | |
| Financial income | 75/76B | €1 | €332 | +€331 | +55210.0% |
| Recurring financial income | 75 | €1 | €332 | +€331 | +55210.0% |
| Non-recurring financial income | 76B | - | €332 | +€332 | |
| Financial charges | 65/66B | €145 | €73 | -€72 | -49.5% |
| Recurring financial charges | 65 | €145 | €73 | -€72 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €1,946 | -€9,646 | -€11,591 | |
| Income taxes | 67/77 | €6,333 | - | -€6,333 | |
| Profit (loss) for the period | 9904 | -€4,387 | -€9,646 | -€5,259 | -119.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,387 | -€9,646 | -€5,259 | -119.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.