OZFAIR: what changed
OZFAIR
Largest movements
- Stocks and contracts +€16,886
up €16,886 (+21.9%), from €76,989 to €93,875
- Tangible fixed assets -€9,359
down €9,359 (-38.7%), from €24,179 to €14,820
of which Plant, machinery and equipment: -€6,883
- Cash +€7,068
up €7,068 (+12.3%), from €57,332 to €64,400
mainly Trade debts (+€26,472) and Depreciation (+€9,359)
- Current investments -€4,416
down €4,416 (-23.6%), from €18,742 to €14,326
- Other debts -€27,227
down €27,227 (-57.8%), from €47,116 to €19,889
- Trade debts +€26,472
up €26,472 (+117%), from €22,534 to €49,007
- Profit (loss) carried forward +€9,339
up €9,339, from -€2,591 to €6,748
- Accrued charges and deferred income +€3,340
new in 2025: €3,340
- Tax, wage and social debts -€2,493
down €2,493 (-4.9%), from €50,869 to €48,376
of which Remuneration and social security: -€5,417
- Gross operating margin +€13,811
up €13,811 (+10.2%), from €134,812 to €148,623
- Staff costs -€4,818
down €4,818 (-3.7%), from €131,696 to €126,878
- Financial income +€2,211
up €2,211 (+22,958%), from €10 to €2,220
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,328 | €196,760 | +€9,431 | +5.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €24,306 | €14,947 | -€9,359 | -38.5% |
| Tangible fixed assets | 22/27 | €24,179 | €14,820 | -€9,359 | -38.7% |
| Plant, machinery and equipment | 23 | €18,650 | €11,766 | -€6,883 | -36.9% |
| Furniture and vehicles | 24 | €5,530 | €3,054 | -€2,476 | -44.8% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €163,022 | €181,812 | +€18,790 | +11.5% |
| Stocks and contracts in progress | 3 | €76,989 | €93,875 | +€16,886 | +21.9% |
| Stocks | 30/36 | €76,989 | €93,875 | +€16,886 | +21.9% |
| Amounts receivable within one year | 40/41 | €9,959 | €9,211 | -€748 | -7.5% |
| Trade receivables | 40 | €8,218 | €9,211 | +€993 | +12.1% |
| Other amounts receivable | 41 | €1,741 | - | -€1,741 | |
| Current investments | 50/53 | €18,742 | €14,326 | -€4,416 | -23.6% |
| Cash at bank and in hand | 54/58 | €57,332 | €64,400 | +€7,068 | +12.3% |
| Total equity and liabilities | 10/49 | €187,328 | €196,760 | +€9,431 | +5.0% |
| Equity | 10/15 | €66,809 | €76,148 | +€9,339 | +14.0% |
| Contributions | 10/11 | €69,400 | €69,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,591 | €6,748 | +€9,339 | |
| Amounts payable | 17/49 | €120,519 | €120,611 | +€92 | +0.1% |
| Amounts payable within one year | 42/48 | €120,519 | €117,272 | -€3,248 | -2.7% |
| Trade debts | 44 | €22,534 | €49,007 | +€26,472 | +117% |
| Suppliers | 440/4 | €22,534 | €49,007 | +€26,472 | +117% |
| Taxes, remuneration and social security | 45 | €50,869 | €48,376 | -€2,493 | -4.9% |
| Taxes | 450/3 | €7,791 | €10,715 | +€2,924 | +37.5% |
| Remuneration and social security | 454/9 | €43,078 | €37,661 | -€5,417 | -12.6% |
| Other amounts payable | 47/48 | €47,116 | €19,889 | -€27,227 | -57.8% |
| Accrued charges and deferred income | 492/3 | - | €3,340 | +€3,340 | |
| Non-recurring operating income | 76A | €2,989 | - | -€2,989 | |
| Remuneration, social security and pensions | 62 | €131,696 | €126,878 | -€4,818 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,516 | €9,359 | -€157 | -1.6% |
| Other operating charges | 640/8 | €405 | €550 | +€144 | +35.6% |
| Non-recurring operating charges | 66A | - | €922 | +€922 | |
| Gross operating margin | 9900 | €134,812 | €148,623 | +€13,811 | +10.2% |
| Operating profit (loss) | 9901 | -€6,805 | €10,914 | +€17,719 | |
| Financial income | 75/76B | €10 | €2,220 | +€2,211 | +22,958% |
| Recurring financial income | 75 | €10 | €2,220 | +€2,211 | +22,958% |
| Financial charges | 65/66B | €4,254 | €3,796 | -€459 | -10.8% |
| Recurring financial charges | 65 | €4,254 | €3,796 | -€459 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,049 | €9,339 | +€20,389 | |
| Profit (loss) for the period | 9904 | -€11,049 | €9,339 | +€20,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,049 | €9,339 | +€20,389 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.