ÔZHAN SOLUTIONS: what changed
Two fiscal 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.
ÔZHAN SOLUTIONS
Largest movements
- Receivables within one year +€26,805
up €26,805 (+22.3%), from €120,057 to €146,862
of which Trade receivables: +€15,537
- Cash +€7,160
up €7,160 (+30.5%), from €23,509 to €30,669
mainly Trade debts (+€17,753) and Net result for the year (+€12,208)
- Tangible fixed assets -€7,057
down €7,057 (-18.0%), from €39,150 to €32,092
of which Plant, machinery and equipment: -€9,586
- Trade debts +€17,753
up €17,753 (+25.1%), from €70,647 to €88,400
- Profit (loss) carried forward +€12,208
up €12,208 (+18.5%), from €66,067 to €78,275
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Tax, wage and social debts +€4,021
up €4,021 (+11.9%), from €33,678 to €37,699
of which Remuneration and social security: +€6,629
- Staff costs +€77,451
up €77,451 (+55.8%), from €138,690 to €216,142
- Gross operating margin +€25,922
up €25,922 (+11.6%), from €224,017 to €249,939
- Taxes -€10,992
down €10,992 (-62.7%), from €17,520 to €6,528
- Financial income +€4,063
up €4,063 (+176.8%), from €2,299 to €6,362
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 | €212,491 | €238,474 | +€25,983 | +12.2% |
| Fixed assets | 21/28 | €64,150 | €57,092 | -€7,057 | -11.0% |
| Tangible fixed assets | 22/27 | €39,150 | €32,092 | -€7,057 | -18.0% |
| Plant, machinery and equipment | 23 | €36,167 | €26,581 | -€9,586 | -26.5% |
| Furniture and vehicles | 24 | €2,010 | €4,770 | +€2,760 | +137.3% |
| Other tangible fixed assets | 26 | €973 | €741 | -€232 | -23.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €148,342 | €181,382 | +€33,040 | +22.3% |
| Stocks and contracts in progress | 3 | €4,775 | €3,850 | -€925 | -19.4% |
| Stocks | 30/36 | €4,775 | €3,850 | -€925 | -19.4% |
| Amounts receivable within one year | 40/41 | €120,057 | €146,862 | +€26,805 | +22.3% |
| Trade receivables | 40 | €3,302 | €18,839 | +€15,537 | +470.5% |
| Other amounts receivable | 41 | €116,755 | €128,023 | +€11,268 | +9.7% |
| Cash at bank and in hand | 54/58 | €23,509 | €30,669 | +€7,160 | +30.5% |
| Total equity and liabilities | 10/49 | €212,491 | €238,474 | +€25,983 | +12.2% |
| Equity | 10/15 | €100,167 | €112,375 | +€12,208 | +12.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,100 | €33,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,067 | €78,275 | +€12,208 | +18.5% |
| Amounts payable | 17/49 | €112,325 | €126,099 | +€13,774 | +12.3% |
| Amounts payable within one year | 42/48 | €112,325 | €126,099 | +€13,774 | +12.3% |
| Trade debts | 44 | €70,647 | €88,400 | +€17,753 | +25.1% |
| Suppliers | 440/4 | €70,647 | €88,400 | +€17,753 | +25.1% |
| Taxes, remuneration and social security | 45 | €33,678 | €37,699 | +€4,021 | +11.9% |
| Taxes | 450/3 | €23,616 | €21,008 | -€2,608 | -11.0% |
| Remuneration and social security | 454/9 | €10,062 | €16,691 | +€6,629 | +65.9% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | €138,690 | €216,142 | +€77,451 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,792 | €11,727 | -€1,064 | -8.3% |
| Other operating charges | 640/8 | €1,344 | €1,783 | +€439 | +32.7% |
| Gross operating margin | 9900 | €224,017 | €249,939 | +€25,922 | +11.6% |
| Operating profit (loss) | 9901 | €71,191 | €20,287 | -€50,904 | -71.5% |
| Financial income | 75/76B | €2,299 | €6,362 | +€4,063 | +176.8% |
| Recurring financial income | 75 | €2,299 | €6,362 | +€4,063 | +176.8% |
| Financial charges | 65/66B | €7,787 | €7,912 | +€125 | +1.6% |
| Recurring financial charges | 65 | €7,787 | €7,912 | +€125 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €65,702 | €18,736 | -€46,966 | -71.5% |
| Income taxes | 67/77 | €17,520 | €6,528 | -€10,992 | -62.7% |
| Profit (loss) for the period | 9904 | €48,182 | €12,208 | -€35,974 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,182 | €12,208 | -€35,974 | -74.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.