OZGÜL-DC: 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.
OZGÜL-DC
Largest movements
- Receivables within one year +€36,434
up €36,434 (+24.8%), from €146,614 to €183,048
of which Trade receivables: +€89,363
- Financial fixed assets -€21,180
down €21,180 (-77.0%), from €27,510 to €6,330
- Stocks and contracts -€19,537
down €19,537 (-41.7%), from €46,891 to €27,354
- Tangible fixed assets -€12,187
down €12,187 (-29.5%), from €41,338 to €29,152
of which Other tangible fixed assets: -€11,102
- Cash +€3,951
up €3,951 (+14.8%), from €26,660 to €30,611
mainly Investment in fixed assets (net) (+€21,180) and Stocks and contracts (+€19,537)
- Other debts -€5,850
no longer reported in 2024 (was €5,850)
- Profit (loss) carried forward -€5,746
down €5,746 (-7.2%), from -€80,250 to -€85,996
- Tax, wage and social debts +€4,944
new in 2024: €4,944
- Debts after one year -€3,998
down €3,998 (-1.2%), from €336,184 to €332,186
- Current portion of long-term debt -€3,233
down €3,233 (-44.7%), from €7,230 to €3,998
- Gross operating margin +€100,368
up €100,368, from -€29,033 to €71,335
- Other operating charges +€23,371
up €23,371 (+3658.0%), from €639 to €24,010
- Financial charges +€18,205
up €18,205 (+69.9%), from €26,059 to €44,264
- Depreciation -€4,401
down €4,401 (-26.5%), from €16,588 to €12,187
- Financial income +€3,316
up €3,316 (+4496.9%), from €74 to €3,390
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 | €289,014 | €276,495 | -€12,519 | -4.3% |
| Fixed assets | 21/28 | €68,849 | €35,482 | -€33,367 | -48.5% |
| Tangible fixed assets | 22/27 | €41,338 | €29,152 | -€12,187 | -29.5% |
| Furniture and vehicles | 24 | €2,237 | €1,152 | -€1,085 | -48.5% |
| Other tangible fixed assets | 26 | €39,102 | €27,999 | -€11,102 | -28.4% |
| Financial fixed assets | 28 | €27,510 | €6,330 | -€21,180 | -77.0% |
| Current assets | 29/58 | €220,165 | €241,013 | +€20,848 | +9.5% |
| Stocks and contracts in progress | 3 | €46,891 | €27,354 | -€19,537 | -41.7% |
| Stocks | 30/36 | €46,891 | €27,354 | -€19,537 | -41.7% |
| Amounts receivable within one year | 40/41 | €146,614 | €183,048 | +€36,434 | +24.8% |
| Trade receivables | 40 | €70,026 | €159,389 | +€89,363 | +127.6% |
| Other amounts receivable | 41 | €76,588 | €23,658 | -€52,930 | -69.1% |
| Cash at bank and in hand | 54/58 | €26,660 | €30,611 | +€3,951 | +14.8% |
| Total equity and liabilities | 10/49 | €289,014 | €276,495 | -€12,519 | -4.3% |
| Equity | 10/15 | -€60,250 | -€65,996 | -€5,746 | -9.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,250 | -€85,996 | -€5,746 | -7.2% |
| Amounts payable | 17/49 | €349,264 | €342,491 | -€6,773 | -1.9% |
| Amounts payable after more than one year | 17 | €336,184 | €332,186 | -€3,998 | -1.2% |
| Financial debts | 170/4 | €336,184 | €332,186 | -€3,998 | -1.2% |
| Amounts payable within one year | 42/48 | €13,080 | €10,305 | -€2,776 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €7,230 | €3,998 | -€3,233 | -44.7% |
| Trade debts | 44 | - | €1,363 | +€1,363 | |
| Suppliers | 440/4 | - | €1,363 | +€1,363 | |
| Taxes, remuneration and social security | 45 | - | €4,944 | +€4,944 | |
| Taxes | 450/3 | - | €4,944 | +€4,944 | |
| Other amounts payable | 47/48 | €5,850 | - | -€5,850 | |
| Non-recurring operating income | 76A | €301 | €20,920 | +€20,620 | +6858.1% |
| Remuneration, social security and pensions | 62 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,588 | €12,187 | -€4,401 | -26.5% |
| Other operating charges | 640/8 | €639 | €24,010 | +€23,371 | +3658.0% |
| Gross operating margin | 9900 | -€29,033 | €71,335 | +€100,368 | |
| Operating profit (loss) | 9901 | -€46,259 | €35,129 | +€81,388 | |
| Financial income | 75/76B | €74 | €3,390 | +€3,316 | +4496.9% |
| Recurring financial income | 75 | €74 | €3,390 | +€3,316 | +4496.9% |
| Financial charges | 65/66B | €26,059 | €44,264 | +€18,205 | +69.9% |
| Recurring financial charges | 65 | €26,059 | €44,264 | +€18,205 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€72,245 | -€5,746 | +€66,499 | +92.0% |
| Profit (loss) for the period | 9904 | -€72,245 | -€5,746 | +€66,499 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,245 | -€5,746 | +€66,499 | +92.0% |
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 10 October 2026 via checked.be.