OZERDEM: 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.
OZERDEM
Largest movements
- Receivables within one year -€18,312
down €18,312 (-14.4%), from €127,180 to €108,868
of which Other amounts receivable: -€18,456
- Tangible fixed assets -€7,000
down €7,000 (-26.8%), from €26,160 to €19,160
- Profit (loss) carried forward -€126,367
down €126,367 (-96.3%), from €131,239 to €4,872
- Other debts +€87,000
new in 2025: €87,000
- Tax, wage and social debts +€15,353
new in 2025: €15,353
- Gross operating margin -€12,267
down €12,267 (-563%), from -€2,179 to -€14,447
- Financial charges +€2,003
up €2,003 (+1,035%), from €194 to €2,197
- Financial income +€173
new in 2025: €173
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,340 | €128,028 | -€25,312 | -16.5% |
| Fixed assets | 21/28 | €26,160 | €19,160 | -€7,000 | -26.8% |
| Tangible fixed assets | 22/27 | €26,160 | €19,160 | -€7,000 | -26.8% |
| Other tangible fixed assets | 26 | €26,160 | €19,160 | -€7,000 | -26.8% |
| Current assets | 29/58 | €127,180 | €108,868 | -€18,312 | -14.4% |
| Amounts receivable within one year | 40/41 | €127,180 | €108,868 | -€18,312 | -14.4% |
| Trade receivables | 40 | - | €145 | +€145 | |
| Other amounts receivable | 41 | €127,180 | €108,724 | -€18,456 | -14.5% |
| Total equity and liabilities | 10/49 | €153,340 | €128,028 | -€25,312 | -16.5% |
| Equity | 10/15 | €151,699 | €25,332 | -€126,367 | -83.3% |
| 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 | €131,239 | €4,872 | -€126,367 | -96.3% |
| Amounts payable | 17/49 | €1,641 | €102,697 | +€101,056 | +6,158% |
| Amounts payable within one year | 42/48 | €1,641 | €102,697 | +€101,056 | +6,158% |
| Financial debts | 43 | €548 | €333 | -€215 | -39.2% |
| Credit institutions | 430/8 | €548 | €333 | -€215 | -39.2% |
| Trade debts | 44 | €1,093 | €11 | -€1,083 | -99.0% |
| Suppliers | 440/4 | €1,093 | €11 | -€1,083 | -99.0% |
| Taxes, remuneration and social security | 45 | - | €15,353 | +€15,353 | |
| Taxes | 450/3 | - | €15,353 | +€15,353 | |
| Other amounts payable | 47/48 | - | €87,000 | +€87,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €7,000 | = | 0.0% |
| Other operating charges | 640/8 | €578 | €544 | -€34 | -5.9% |
| Gross operating margin | 9900 | -€2,179 | -€14,447 | -€12,267 | -563% |
| Operating profit (loss) | 9901 | -€9,757 | -€21,990 | -€12,233 | -125% |
| Financial income | 75/76B | - | €173 | +€173 | |
| Recurring financial income | 75 | - | €173 | +€173 | |
| Financial charges | 65/66B | €194 | €2,197 | +€2,003 | +1,035% |
| Recurring financial charges | 65 | €194 | €2,197 | +€2,003 | +1,035% |
| Profit (loss) for the period before taxes | 9903 | -€9,951 | -€24,014 | -€14,064 | -141% |
| Profit (loss) for the period | 9904 | -€9,951 | -€24,014 | -€14,064 | -141% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,951 | -€24,014 | -€14,064 | -141% |
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 23 October 2026 via checked.be.