OZIA & Co: 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.
OZIA & Co
Largest movements
- Cash -€5,955
down €5,955 (-21.9%), from €27,213 to €21,258
mainly Net result for the year (-€10,450) and Trade debts (-€3,223)
- Receivables within one year -€2,072
down €2,072 (-30.7%), from €6,745 to €4,673
of which Trade receivables: -€2,375
- Stocks and contracts +€451
up €451 (+5.4%), from €8,393 to €8,843
- Profit (loss) carried forward -€10,450
down €10,450, from €3,665 to -€6,785
- Advances received +€5,536
new in 2025: €5,536
- Trade debts -€3,223
down €3,223 (-73.5%), from €4,382 to €1,159
- Gross operating margin -€3,468
down €3,468 (-65.3%), from -€5,310 to -€8,779
- Financial charges +€1,258
up €1,258 (+432%), from €291 to €1,549
of which Non-recurring financial charges: +€1,442
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.
Derived cash bridge
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 | €42,835 | €34,894 | -€7,941 | -18.5% |
| Fixed assets | 21/28 | €243 | €120 | -€123 | -50.6% |
| Tangible fixed assets | 22/27 | €243 | €120 | -€123 | -50.6% |
| Furniture and vehicles | 24 | €243 | €120 | -€123 | -50.6% |
| Current assets | 29/58 | €42,592 | €34,774 | -€7,818 | -18.4% |
| Stocks and contracts in progress | 3 | €8,393 | €8,843 | +€451 | +5.4% |
| Stocks | 30/36 | €8,393 | €8,843 | +€451 | +5.4% |
| Amounts receivable within one year | 40/41 | €6,745 | €4,673 | -€2,072 | -30.7% |
| Trade receivables | 40 | €6,745 | €4,370 | -€2,375 | -35.2% |
| Other amounts receivable | 41 | - | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €27,213 | €21,258 | -€5,955 | -21.9% |
| Deferred charges and accrued income | 490/1 | €241 | - | -€241 | |
| Total equity and liabilities | 10/49 | €42,835 | €34,894 | -€7,941 | -18.5% |
| Equity | 10/15 | €7,165 | -€3,285 | -€10,450 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,665 | -€6,785 | -€10,450 | |
| Amounts payable | 17/49 | €35,670 | €38,179 | +€2,509 | +7.0% |
| Amounts payable within one year | 42/48 | €35,670 | €38,083 | +€2,412 | +6.8% |
| Trade debts | 44 | €4,382 | €1,159 | -€3,223 | -73.5% |
| Suppliers | 440/4 | €4,382 | €1,159 | -€3,223 | -73.5% |
| Advances received on contracts in progress | 46 | - | €5,536 | +€5,536 | |
| Taxes, remuneration and social security | 45 | €288 | €411 | +€122 | +42.4% |
| Taxes | 450/3 | €288 | €411 | +€122 | +42.4% |
| Other amounts payable | 47/48 | €31,000 | €30,977 | -€23 | -0.1% |
| Accrued charges and deferred income | 492/3 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €123 | -€0 | 0.0% |
| Gross operating margin | 9900 | -€5,310 | -€8,779 | -€3,468 | -65.3% |
| Operating profit (loss) | 9901 | -€5,433 | -€8,901 | -€3,468 | -63.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €291 | €1,549 | +€1,258 | +432% |
| Recurring financial charges | 65 | €291 | €106 | -€185 | -63.5% |
| Non-recurring financial charges | 66B | - | €1,442 | +€1,442 | |
| Profit (loss) for the period before taxes | 9903 | -€5,724 | -€10,450 | -€4,725 | -82.6% |
| Profit (loss) for the period | 9904 | -€5,724 | -€10,450 | -€4,725 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,724 | -€10,450 | -€4,725 | -82.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.