OZIM: 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.
OZIM
Largest movements
- Tangible fixed assets +€54,582
new in 2025: €54,582
of which Leasing and similar rights: +€53,119
- Receivables within one year +€24,306
up €24,306 (+45.0%), from €54,036 to €78,342
of which Other amounts receivable: +€20,669
- Cash -€14,519
down €14,519 (-89.1%), from €16,300 to €1,781
mainly Investment in fixed assets (net) (-€55,175) and Receivables within one year (-€24,306)
- Debts after one year +€41,294
new in 2025: €41,294
- Reserves +€11,500
up €11,500 (+66.5%), from €17,300 to €28,800
- Current portion of long-term debt +€8,480
new in 2025: €8,480
- Accrued charges and deferred income +€1,515
new in 2025: €1,515
- Financial charges +€1,717
up €1,717 (+104%), from €1,645 to €3,361
- Gross operating margin +€1,716
up €1,716 (+9.2%), from €18,627 to €20,343
- Financial income +€739
up €739 (+27.9%), from €2,645 to €3,384
- Depreciation +€593
new in 2025: €593
- Other operating charges +€393
up €393 (+20.7%), from €1,904 to €2,297
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 | €70,774 | €135,152 | +€64,378 | +91.0% |
| Fixed assets | 21/28 | - | €54,582 | +€54,582 | |
| Tangible fixed assets | 22/27 | - | €54,582 | +€54,582 | |
| Furniture and vehicles | 24 | - | €1,463 | +€1,463 | |
| Leasing and similar rights | 25 | - | €53,119 | +€53,119 | |
| Current assets | 29/58 | €70,774 | €80,570 | +€9,797 | +13.8% |
| Amounts receivable within one year | 40/41 | €54,036 | €78,342 | +€24,306 | +45.0% |
| Trade receivables | 40 | €1,929 | €5,566 | +€3,636 | +188% |
| Other amounts receivable | 41 | €52,107 | €72,776 | +€20,669 | +39.7% |
| Cash at bank and in hand | 54/58 | €16,300 | €1,781 | -€14,519 | -89.1% |
| Deferred charges and accrued income | 490/1 | €437 | €447 | +€10 | +2.2% |
| Total equity and liabilities | 10/49 | €70,774 | €135,152 | +€64,378 | +91.0% |
| Equity | 10/15 | €47,005 | €58,748 | +€11,744 | +25.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €17,300 | €28,800 | +€11,500 | +66.5% |
| Distributable reserves | 133 | €17,300 | €28,800 | +€11,500 | +66.5% |
| Profit (loss) carried forward | 14 | €29,505 | €29,748 | +€244 | +0.8% |
| Amounts payable | 17/49 | €23,769 | €76,403 | +€52,635 | +221% |
| Amounts payable after more than one year | 17 | - | €41,294 | +€41,294 | |
| Financial debts | 170/4 | - | €41,294 | +€41,294 | |
| Amounts payable within one year | 42/48 | €23,769 | €33,595 | +€9,826 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,480 | +€8,480 | |
| Trade debts | 44 | €3,849 | €4,367 | +€517 | +13.4% |
| Suppliers | 440/4 | €3,849 | €4,367 | +€517 | +13.4% |
| Taxes, remuneration and social security | 45 | €19,919 | €20,748 | +€829 | +4.2% |
| Taxes | 450/3 | €19,919 | €20,748 | +€829 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €1,515 | +€1,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €593 | +€593 | |
| Other operating charges | 640/8 | €1,904 | €2,297 | +€393 | +20.7% |
| Gross operating margin | 9900 | €18,627 | €20,343 | +€1,716 | +9.2% |
| Operating profit (loss) | 9901 | €16,723 | €17,453 | +€730 | +4.4% |
| Financial income | 75/76B | €2,645 | €3,384 | +€739 | +27.9% |
| Recurring financial income | 75 | €2,645 | €3,384 | +€739 | +27.9% |
| Financial charges | 65/66B | €1,645 | €3,361 | +€1,717 | +104% |
| Recurring financial charges | 65 | €1,645 | €3,361 | +€1,717 | +104% |
| Profit (loss) for the period before taxes | 9903 | €17,723 | €17,475 | -€249 | -1.4% |
| Income taxes | 67/77 | €6,071 | €5,731 | -€340 | -5.6% |
| Profit (loss) for the period | 9904 | €11,653 | €11,744 | +€91 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,653 | €11,744 | +€91 | +0.8% |
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 15 October 2026 via checked.be.