OZIA: 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.
OZIA
Largest movements
- Tangible fixed assets -€5,873
down €5,873 (-20.7%), from €28,321 to €22,447
- Receivables within one year +€813
up €813 (+14.9%), from €5,464 to €6,277
of which Trade receivables: +€675
- Other debts -€17,680
down €17,680 (-47.7%), from €37,041 to €19,361
- Profit (loss) carried forward +€12,396
up €12,396 (+50.4%), from -€24,573 to -€12,177
- Trade debts +€406
up €406 (+11.5%), from €3,538 to €3,945
- Gross operating margin +€11,896
up €11,896 (+100.3%), from €11,859 to €23,755
- Other operating charges +€479
up €479 (+8.3%), from €5,754 to €6,233
- Depreciation +€323
up €323 (+6.9%), from €4,700 to €5,023
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 | €34,686 | €29,809 | -€4,877 | -14.1% |
| Fixed assets | 21/28 | €28,871 | €22,997 | -€5,873 | -20.3% |
| Tangible fixed assets | 22/27 | €28,321 | €22,447 | -€5,873 | -20.7% |
| Land and buildings | 22 | €28,321 | €22,447 | -€5,873 | -20.7% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €5,816 | €6,812 | +€996 | +17.1% |
| Amounts receivable within one year | 40/41 | €5,464 | €6,277 | +€813 | +14.9% |
| Trade receivables | 40 | €4,946 | €5,620 | +€675 | +13.6% |
| Other amounts receivable | 41 | €518 | €656 | +€138 | +26.6% |
| Cash at bank and in hand | 54/58 | €351 | €314 | -€37 | -10.6% |
| Deferred charges and accrued income | 490/1 | - | €221 | +€221 | |
| Total equity and liabilities | 10/49 | €34,686 | €29,809 | -€4,877 | -14.1% |
| Equity | 10/15 | -€5,893 | €6,503 | +€12,396 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80 | €80 | = | 0.0% |
| Distributable reserves | 133 | €80 | €80 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,573 | -€12,177 | +€12,396 | +50.4% |
| Amounts payable | 17/49 | €40,579 | €23,306 | -€17,273 | -42.6% |
| Amounts payable within one year | 42/48 | €40,579 | €23,306 | -€17,273 | -42.6% |
| Trade debts | 44 | €3,538 | €3,945 | +€406 | +11.5% |
| Suppliers | 440/4 | €3,538 | €3,945 | +€406 | +11.5% |
| Other amounts payable | 47/48 | €37,041 | €19,361 | -€17,680 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,700 | €5,023 | +€323 | +6.9% |
| Other operating charges | 640/8 | €5,754 | €6,233 | +€479 | +8.3% |
| Gross operating margin | 9900 | €11,859 | €23,755 | +€11,896 | +100.3% |
| Operating profit (loss) | 9901 | €1,404 | €12,499 | +€11,094 | +789.9% |
| Financial income | 75/76B | €6 | €86 | +€80 | +1328.6% |
| Recurring financial income | 75 | €6 | €86 | +€80 | +1328.6% |
| Financial charges | 65/66B | €214 | €189 | -€25 | -11.7% |
| Recurring financial charges | 65 | €214 | €189 | -€25 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €1,197 | €12,396 | +€11,199 | +935.7% |
| Profit (loss) for the period | 9904 | €1,197 | €12,396 | +€11,199 | +935.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,197 | €12,396 | +€11,199 | +935.7% |
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.