Özers: 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.
Özers
Largest movements
- Receivables within one year +€23,756
up €23,756 (+72.3%), from €32,874 to €56,630
of which Other amounts receivable: +€14,203
- Tangible fixed assets +€5,844
up €5,844 (+213.2%), from €2,741 to €8,585
of which Furniture and vehicles: +€8,011
- Cash -€2,147
down €2,147 (-36.4%), from €5,889 to €3,743
mainly Investment in fixed assets (net) (-€31,098) and Receivables within one year (-€23,756)
- Debts after one year +€19,254
new in 2024: €19,254
- Trade debts +€10,440
up €10,440 (+141.0%), from €7,404 to €17,845
- Profit (loss) carried forward -€5,601
down €5,601 (-74.7%), from €7,497 to €1,896
- Current portion of long-term debt +€3,180
up €3,180 (+65.2%), from €4,881 to €8,062
- Gross operating margin +€30,943
up €30,943, from -€8,266 to €22,676
- Depreciation +€18,132
up €18,132 (+254.6%), from €7,122 to €25,254
- Other operating charges -€1,852
down €1,852 (-61.5%), from €3,013 to €1,161
- Taxes +€1,039
up €1,039 (+113.0%), from €919 to €1,958
- Financial charges +€720
up €720 (+87.7%), from €821 to €1,541
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 | €43,024 | €69,985 | +€26,961 | +62.7% |
| Fixed assets | 21/28 | €2,741 | €8,585 | +€5,844 | +213.2% |
| Tangible fixed assets | 22/27 | €2,741 | €8,585 | +€5,844 | +213.2% |
| Plant, machinery and equipment | 23 | €694 | €574 | -€119 | -17.2% |
| Furniture and vehicles | 24 | - | €8,011 | +€8,011 | |
| Leasing and similar rights | 25 | €2,048 | - | -€2,048 | |
| Current assets | 29/58 | €40,283 | €61,400 | +€21,117 | +52.4% |
| Amounts receivable within one year | 40/41 | €32,874 | €56,630 | +€23,756 | +72.3% |
| Trade receivables | 40 | €10,321 | €19,874 | +€9,552 | +92.6% |
| Other amounts receivable | 41 | €22,553 | €36,756 | +€14,203 | +63.0% |
| Cash at bank and in hand | 54/58 | €5,889 | €3,743 | -€2,147 | -36.4% |
| Deferred charges and accrued income | 490/1 | €1,520 | €1,027 | -€492 | -32.4% |
| Total equity and liabilities | 10/49 | €43,024 | €69,985 | +€26,961 | +62.7% |
| Equity | 10/15 | €15,557 | €9,956 | -€5,601 | -36.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,497 | €1,896 | -€5,601 | -74.7% |
| Amounts payable | 17/49 | €27,467 | €60,029 | +€32,562 | +118.6% |
| Amounts payable after more than one year | 17 | - | €19,254 | +€19,254 | |
| Financial debts | 170/4 | - | €19,254 | +€19,254 | |
| Amounts payable within one year | 42/48 | €21,211 | €34,519 | +€13,308 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €4,881 | €8,062 | +€3,180 | +65.2% |
| Trade debts | 44 | €7,404 | €17,845 | +€10,440 | +141.0% |
| Suppliers | 440/4 | €7,404 | €17,845 | +€10,440 | +141.0% |
| Taxes, remuneration and social security | 45 | €8,925 | €8,613 | -€313 | -3.5% |
| Taxes | 450/3 | €8,925 | €8,613 | -€313 | -3.5% |
| Accrued charges and deferred income | 492/3 | €6,256 | €6,256 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,122 | €25,254 | +€18,132 | +254.6% |
| Other operating charges | 640/8 | €3,013 | €1,161 | -€1,852 | -61.5% |
| Gross operating margin | 9900 | -€8,266 | €22,676 | +€30,943 | |
| Operating profit (loss) | 9901 | -€18,401 | -€3,738 | +€14,663 | +79.7% |
| Financial income | 75/76B | €1,244 | €1,636 | +€392 | +31.5% |
| Recurring financial income | 75 | €1,244 | €1,636 | +€392 | +31.5% |
| Financial charges | 65/66B | €821 | €1,541 | +€720 | +87.7% |
| Recurring financial charges | 65 | €821 | €1,541 | +€720 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,977 | -€3,643 | +€14,335 | +79.7% |
| Income taxes | 67/77 | €919 | €1,958 | +€1,039 | +113.0% |
| Profit (loss) for the period | 9904 | -€18,897 | -€5,601 | +€13,295 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,897 | -€5,601 | +€13,295 | +70.4% |
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 5 October 2026 via checked.be.