ÖZGE: 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.
ÖZGE
Largest movements
- Tangible fixed assets -€23,095
down €23,095 (-20.0%), from €115,225 to €92,130
of which Leasing and similar rights: -€14,747
- Stocks and contracts +€7,654
up €7,654 (+149.1%), from €5,135 to €12,788
- Deferred charges and accrued income +€6,340
up €6,340 (+306.2%), from €2,070 to €8,410
- Profit (loss) carried forward -€61,990
down €61,990, from €3,788 to -€58,203
- Trade debts +€56,357
up €56,357 (+101.4%), from €55,588 to €111,945
- Debts after one year -€14,848
down €14,848 (-32.6%), from €45,544 to €30,696
- Tax, wage and social debts +€12,850
up €12,850 (+55.8%), from €23,045 to €35,896
of which Remuneration and social security: +€9,972
- Gross operating margin -€30,060
down €30,060 (-24.1%), from €124,896 to €94,836
- Staff costs +€18,182
up €18,182 (+23.3%), from €78,135 to €96,317
- Financial charges +€7,026
up €7,026 (+95.2%), from €7,381 to €14,408
- Taxes +€4,620
up €4,620 (+11636.6%), from €40 to €4,659
- Other operating charges +€2,984
up €2,984 (+104.3%), from €2,862 to €5,846
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.
Cash bridge derived
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 | €187,031 | €180,600 | -€6,431 | -3.4% |
| Fixed assets | 21/28 | €127,225 | €104,130 | -€23,095 | -18.2% |
| Tangible fixed assets | 22/27 | €115,225 | €92,130 | -€23,095 | -20.0% |
| Plant, machinery and equipment | 23 | €6,410 | €8,514 | +€2,104 | +32.8% |
| Furniture and vehicles | 24 | €20,979 | €17,170 | -€3,809 | -18.2% |
| Leasing and similar rights | 25 | €53,655 | €38,908 | -€14,747 | -27.5% |
| Other tangible fixed assets | 26 | €34,181 | €27,537 | -€6,644 | -19.4% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €59,806 | €76,470 | +€16,665 | +27.9% |
| Stocks and contracts in progress | 3 | €5,135 | €12,788 | +€7,654 | +149.1% |
| Stocks | 30/36 | €5,135 | €12,788 | +€7,654 | +149.1% |
| Amounts receivable within one year | 40/41 | €10,326 | €11,430 | +€1,104 | +10.7% |
| Trade receivables | 40 | €8,370 | €8,088 | -€282 | -3.4% |
| Other amounts receivable | 41 | €1,956 | €3,342 | +€1,385 | +70.8% |
| Cash at bank and in hand | 54/58 | €42,275 | €43,843 | +€1,568 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,070 | €8,410 | +€6,340 | +306.2% |
| Total equity and liabilities | 10/49 | €187,031 | €180,600 | -€6,431 | -3.4% |
| Equity | 10/15 | €49,206 | -€12,784 | -€61,990 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,818 | €26,818 | = | 0.0% |
| Distributable reserves | 133 | €26,818 | €26,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,788 | -€58,203 | -€61,990 | |
| Amounts payable | 17/49 | €137,825 | €193,385 | +€55,560 | +40.3% |
| Amounts payable after more than one year | 17 | €45,544 | €30,696 | -€14,848 | -32.6% |
| Financial debts | 170/4 | €45,544 | €30,696 | -€14,848 | -32.6% |
| Amounts payable within one year | 42/48 | €92,281 | €162,688 | +€70,408 | +76.3% |
| Current portion of amounts payable after more than one year | 42 | €13,647 | €14,848 | +€1,201 | +8.8% |
| Trade debts | 44 | €55,588 | €111,945 | +€56,357 | +101.4% |
| Suppliers | 440/4 | €55,588 | €111,945 | +€56,357 | +101.4% |
| Taxes, remuneration and social security | 45 | €23,045 | €35,896 | +€12,850 | +55.8% |
| Taxes | 450/3 | €11,099 | €13,977 | +€2,878 | +25.9% |
| Remuneration and social security | 454/9 | €11,946 | €21,919 | +€9,972 | +83.5% |
| Remuneration, social security and pensions | 62 | €78,135 | €96,317 | +€18,182 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,549 | €35,687 | +€2,138 | +6.4% |
| Other operating charges | 640/8 | €2,862 | €5,846 | +€2,984 | +104.3% |
| Gross operating margin | 9900 | €124,896 | €94,836 | -€30,060 | -24.1% |
| Operating profit (loss) | 9901 | €10,351 | -€43,013 | -€53,364 | |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €7,381 | €14,408 | +€7,026 | +95.2% |
| Recurring financial charges | 65 | €7,381 | €14,408 | +€7,026 | +95.2% |
| Profit (loss) for the period before taxes | 9903 | €2,969 | -€57,331 | -€60,300 | |
| Income taxes | 67/77 | €40 | €4,659 | +€4,620 | +11636.6% |
| Profit (loss) for the period | 9904 | €2,929 | -€61,990 | -€64,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,929 | -€61,990 | -€64,920 |
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 11 October 2026 via checked.be.