Ozet Consulting: 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.
Ozet Consulting
Largest movements
- Tangible fixed assets +€25,525
up €25,525 (+1,451%), from €1,760 to €27,285
- Cash -€14,273
down €14,273 (-6.4%), from €224,159 to €209,885
mainly Investment in fixed assets (net) (-€31,733) and Contributions, distributions and other (-€19,236)
- Other debts +€19,049
up €19,049 (+399%), from €4,769 to €23,818
- Tax, wage and social debts -€5,533
down €5,533 (-55.5%), from €9,967 to €4,434
of which Remuneration and social security: -€5,850
- Reserves -€4,501
down €4,501 (-2.3%), from €197,974 to €193,472
- Gross operating margin +€8,563
up €8,563 (+48.0%), from €17,826 to €26,389
- Depreciation +€4,114
up €4,114 (+197%), from €2,094 to €6,208
- Taxes +€1,654
up €1,654 (+37.3%), from €4,430 to €6,084
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
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 | €237,954 | €246,995 | +€9,041 | +3.8% |
| Fixed assets | 21/28 | €1,760 | €27,285 | +€25,525 | +1,451% |
| Tangible fixed assets | 22/27 | €1,760 | €27,285 | +€25,525 | +1,451% |
| Furniture and vehicles | 24 | €1,760 | €27,285 | +€25,525 | +1,451% |
| Current assets | 29/58 | €236,194 | €219,710 | -€16,484 | -7.0% |
| Amounts receivable within one year | 40/41 | €11,787 | €9,409 | -€2,378 | -20.2% |
| Trade receivables | 40 | €0 | €6,093 | +€6,093 | |
| Other amounts receivable | 41 | €11,787 | €3,316 | -€8,471 | -71.9% |
| Cash at bank and in hand | 54/58 | €224,159 | €209,885 | -€14,273 | -6.4% |
| Deferred charges and accrued income | 490/1 | €249 | €416 | +€167 | +67.2% |
| Total equity and liabilities | 10/49 | €237,954 | €246,995 | +€9,041 | +3.8% |
| Equity | 10/15 | €222,974 | €218,472 | -€4,501 | -2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €197,974 | €193,472 | -€4,501 | -2.3% |
| Distributable reserves | 133 | €197,974 | €193,472 | -€4,501 | -2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,980 | €28,523 | +€13,542 | +90.4% |
| Amounts payable within one year | 42/48 | €14,980 | €28,523 | +€13,542 | +90.4% |
| Trade debts | 44 | €244 | €270 | +€26 | +10.8% |
| Suppliers | 440/4 | €244 | €270 | +€26 | +10.8% |
| Taxes, remuneration and social security | 45 | €9,967 | €4,434 | -€5,533 | -55.5% |
| Taxes | 450/3 | €4,117 | €4,434 | +€317 | +7.7% |
| Remuneration and social security | 454/9 | €5,850 | €0 | -€5,850 | -100% |
| Other amounts payable | 47/48 | €4,769 | €23,818 | +€19,049 | +399% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,094 | €6,208 | +€4,114 | +197% |
| Other operating charges | 640/8 | €542 | €318 | -€224 | -41.3% |
| Gross operating margin | 9900 | €17,826 | €26,389 | +€8,563 | +48.0% |
| Operating profit (loss) | 9901 | €15,190 | €19,863 | +€4,673 | +30.8% |
| Financial income | 75/76B | €1,265 | €1,334 | +€69 | +5.5% |
| Recurring financial income | 75 | €1,265 | €1,334 | +€69 | +5.5% |
| Financial charges | 65/66B | €213 | €379 | +€165 | +77.6% |
| Recurring financial charges | 65 | €213 | €379 | +€165 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €16,242 | €20,819 | +€4,577 | +28.2% |
| Income taxes | 67/77 | €4,430 | €6,084 | +€1,654 | +37.3% |
| Profit (loss) for the period | 9904 | €11,812 | €14,735 | +€2,923 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,812 | €14,735 | +€2,923 | +24.7% |
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 25 October 2026 via checked.be.