Ozfirat: 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.
Ozfirat
Largest movements
- Stocks and contracts +€38,912
up €38,912 (+116%), from €33,665 to €72,577
- Cash -€11,175
down €11,175 (-78.0%), from €14,334 to €3,159
mainly Stocks and contracts (-€38,912) and Net result for the year (-€27,063)
- Tangible fixed assets -€8,045
down €8,045 (-18.8%), from €42,789 to €34,744
of which Plant, machinery and equipment: -€7,318
- Trade debts +€58,280
up €58,280 (+186%), from €31,281 to €89,561
- Profit (loss) carried forward -€27,063
down €27,063 (-244%), from -€11,093 to -€38,156
- Tax, wage and social debts -€11,123
down €11,123 (-78.3%), from €14,199 to €3,076
of which Remuneration and social security: -€11,141
- Gross operating margin -€31,131
down €31,131 (-30.9%), from €100,823 to €69,692
- Staff costs +€1,052
up €1,052 (+1.4%), from €77,863 to €78,915
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.
Derived cash bridge
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 | €113,599 | €133,183 | +€19,585 | +17.2% |
| Fixed assets | 21/28 | €60,389 | €52,344 | -€8,045 | -13.3% |
| Tangible fixed assets | 22/27 | €42,789 | €34,744 | -€8,045 | -18.8% |
| Plant, machinery and equipment | 23 | €39,805 | €32,487 | -€7,318 | -18.4% |
| Furniture and vehicles | 24 | €277 | - | -€277 | |
| Other tangible fixed assets | 26 | €2,707 | €2,257 | -€450 | -16.6% |
| Financial fixed assets | 28 | €17,600 | €17,600 | = | 0.0% |
| Current assets | 29/58 | €53,210 | €80,839 | +€27,630 | +51.9% |
| Stocks and contracts in progress | 3 | €33,665 | €72,577 | +€38,912 | +116% |
| Stocks | 30/36 | €33,665 | €72,577 | +€38,912 | +116% |
| Amounts receivable within one year | 40/41 | €2,347 | €1,557 | -€790 | -33.7% |
| Other amounts receivable | 41 | €2,347 | €1,557 | -€790 | -33.7% |
| Cash at bank and in hand | 54/58 | €14,334 | €3,159 | -€11,175 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,864 | €3,547 | +€683 | +23.9% |
| Total equity and liabilities | 10/49 | €113,599 | €133,183 | +€19,585 | +17.2% |
| Equity | 10/15 | €18,907 | -€8,156 | -€27,063 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,093 | -€38,156 | -€27,063 | -244% |
| Amounts payable | 17/49 | €94,692 | €141,339 | +€46,647 | +49.3% |
| Amounts payable within one year | 42/48 | €94,692 | €141,339 | +€46,647 | +49.3% |
| Trade debts | 44 | €31,281 | €89,561 | +€58,280 | +186% |
| Suppliers | 440/4 | €31,281 | €89,561 | +€58,280 | +186% |
| Taxes, remuneration and social security | 45 | €14,199 | €3,076 | -€11,123 | -78.3% |
| Taxes | 450/3 | €1,464 | €1,482 | +€17 | +1.2% |
| Remuneration and social security | 454/9 | €12,735 | €1,594 | -€11,141 | -87.5% |
| Other amounts payable | 47/48 | €49,212 | €48,702 | -€510 | -1.0% |
| Remuneration, social security and pensions | 62 | €77,863 | €78,915 | +€1,052 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,413 | €8,045 | -€368 | -4.4% |
| Other operating charges | 640/8 | €5,572 | €5,449 | -€123 | -2.2% |
| Gross operating margin | 9900 | €100,823 | €69,692 | -€31,131 | -30.9% |
| Operating profit (loss) | 9901 | €8,975 | -€22,716 | -€31,691 | |
| Financial income | 75/76B | €4 | €23 | +€19 | +462% |
| Recurring financial income | 75 | €4 | €23 | +€19 | +462% |
| Financial charges | 65/66B | €5,066 | €4,369 | -€696 | -13.7% |
| Recurring financial charges | 65 | €5,066 | €4,369 | -€696 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €3,913 | -€27,063 | -€30,976 | |
| Profit (loss) for the period | 9904 | €3,913 | -€27,063 | -€30,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,913 | -€27,063 | -€30,976 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.