OZER: what changed
OZER
Largest movements
- Cash +€3,218
up €3,218 (+10.7%), from €29,997 to €33,215
mainly Net result for the year (+€12,198) and Tax, wage and social debts (+€4,618)
- Tangible fixed assets -€984
down €984 (-47.0%), from €2,092 to €1,108
- Receivables within one year +€411
up €411 (+67.7%), from €607 to €1,018
- Profit (loss) carried forward +€12,198
up €12,198 (+320%), from €3,806 to €16,004
- Other debts -€12,143
no longer reported in 2024 (was €12,143)
- Tax, wage and social debts +€4,618
up €4,618 (+68.2%), from €6,773 to €11,391
of which Taxes: +€4,882
- Trade debts -€2,028
down €2,028 (-21.4%), from €9,474 to €7,446
- Turnover +€73,150
up €73,150 (+75.8%), from €96,443 to €169,593
- Purchases and services +€69,396
up €69,396 (+89.9%), from €77,210 to €146,606
- Staff costs -€7,380
down €7,380 (-59.9%), from €12,313 to €4,933
- Taxes +€4,569
new in 2024: €4,569
- Gross operating margin +€3,754
up €3,754 (+19.5%), from €19,233 to €22,987
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,696 | €35,341 | +€2,645 | +8.1% |
| Fixed assets | 21/28 | €2,092 | €1,108 | -€984 | -47.0% |
| Tangible fixed assets | 22/27 | €2,092 | €1,108 | -€984 | -47.0% |
| Plant, machinery and equipment | 23 | €2,092 | €1,108 | -€984 | -47.0% |
| Current assets | 29/58 | €30,604 | €34,233 | +€3,629 | +11.9% |
| Amounts receivable within one year | 40/41 | €607 | €1,018 | +€411 | +67.7% |
| Other amounts receivable | 41 | €607 | €1,018 | +€411 | +67.7% |
| Cash at bank and in hand | 54/58 | €29,997 | €33,215 | +€3,218 | +10.7% |
| Total equity and liabilities | 10/49 | €32,696 | €35,341 | +€2,645 | +8.1% |
| Equity | 10/15 | €4,306 | €16,504 | +€12,198 | +283% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | - | -€500 | |
| Other | 1109/19 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €3,806 | €16,004 | +€12,198 | +320% |
| Amounts payable | 17/49 | €28,390 | €18,837 | -€9,553 | -33.6% |
| Amounts payable within one year | 42/48 | €28,390 | €18,837 | -€9,553 | -33.6% |
| Trade debts | 44 | €9,474 | €7,446 | -€2,028 | -21.4% |
| Suppliers | 440/4 | €9,474 | €7,446 | -€2,028 | -21.4% |
| Taxes, remuneration and social security | 45 | €6,773 | €11,391 | +€4,618 | +68.2% |
| Taxes | 450/3 | €3,804 | €8,686 | +€4,882 | +128% |
| Remuneration and social security | 454/9 | €2,969 | €2,705 | -€264 | -8.9% |
| Other amounts payable | 47/48 | €12,143 | - | -€12,143 | |
| Turnover | 70 | €96,443 | €169,593 | +€73,150 | +75.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,210 | €146,606 | +€69,396 | +89.9% |
| Remuneration, social security and pensions | 62 | €12,313 | €4,933 | -€7,380 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €984 | +€124 | +14.4% |
| Other operating charges | 640/8 | €2,275 | €462 | -€1,813 | -79.7% |
| Gross operating margin | 9900 | €19,233 | €22,987 | +€3,754 | +19.5% |
| Operating profit (loss) | 9901 | €3,784 | €16,608 | +€12,824 | +339% |
| Financial income | 75/76B | €52 | €431 | +€379 | +731% |
| Recurring financial income | 75 | €52 | €431 | +€379 | +731% |
| Financial charges | 65/66B | €30 | €272 | +€242 | +816% |
| Recurring financial charges | 65 | €30 | €272 | +€242 | +816% |
| Profit (loss) for the period before taxes | 9903 | €3,806 | €16,767 | +€12,961 | +340% |
| Income taxes | 67/77 | - | €4,569 | +€4,569 | |
| Profit (loss) for the period | 9904 | €3,806 | €12,198 | +€8,392 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €3,806 | €12,198 | +€8,392 | +220% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.