OZIRIS: 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.
OZIRIS
Largest movements
- Cash -€15,325
down €15,325 (-11.1%), from €138,510 to €123,184
mainly Other debts (-€30,089) and Tax, wage and social debts (-€5,615)
- Stocks and contracts -€6,615
down €6,615 (-32.7%), from €20,209 to €13,595
- Other debts -€30,089
down €30,089 (-100.0%), from €30,089 to €0
- Reserves +€10,267
up €10,267 (+12.8%), from €80,475 to €90,742
- Tax, wage and social debts -€5,615
down €5,615 (-35.4%), from €15,878 to €10,262
of which Remuneration and social security: -€3,945
- Trade debts +€3,548
up €3,548 (+14.0%), from €25,410 to €28,958
- Gross operating margin -€50,324
down €50,324 (-22.7%), from €222,105 to €171,781
- Staff costs -€26,149
down €26,149 (-14.8%), from €176,202 to €150,054
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 | €164,639 | €142,762 | -€21,877 | -13.3% |
| Fixed assets | 21/28 | €2,863 | €2,017 | -€845 | -29.5% |
| Tangible fixed assets | 22/27 | €2,863 | €2,017 | -€845 | -29.5% |
| Plant, machinery and equipment | 23 | €1,146 | €644 | -€502 | -43.8% |
| Other tangible fixed assets | 26 | €1,717 | €1,373 | -€343 | -20.0% |
| Current assets | 29/58 | €161,777 | €140,745 | -€21,032 | -13.0% |
| Stocks and contracts in progress | 3 | €20,209 | €13,595 | -€6,615 | -32.7% |
| Stocks | 30/36 | €20,209 | €13,595 | -€6,615 | -32.7% |
| Amounts receivable within one year | 40/41 | €0 | €963 | +€963 | |
| Other amounts receivable | 41 | €0 | €963 | +€963 | |
| Cash at bank and in hand | 54/58 | €138,510 | €123,184 | -€15,325 | -11.1% |
| Deferred charges and accrued income | 490/1 | €3,057 | €3,003 | -€54 | -1.8% |
| Total equity and liabilities | 10/49 | €164,639 | €142,762 | -€21,877 | -13.3% |
| Equity | 10/15 | €92,875 | €103,142 | +€10,267 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,475 | €90,742 | +€10,267 | +12.8% |
| Distributable reserves | 133 | €80,475 | €90,742 | +€10,267 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,764 | €39,620 | -€32,144 | -44.8% |
| Amounts payable within one year | 42/48 | €71,376 | €39,220 | -€32,156 | -45.1% |
| Trade debts | 44 | €25,410 | €28,958 | +€3,548 | +14.0% |
| Suppliers | 440/4 | €25,410 | €28,958 | +€3,548 | +14.0% |
| Taxes, remuneration and social security | 45 | €15,878 | €10,262 | -€5,615 | -35.4% |
| Taxes | 450/3 | €5,677 | €4,006 | -€1,671 | -29.4% |
| Remuneration and social security | 454/9 | €10,201 | €6,256 | -€3,945 | -38.7% |
| Other amounts payable | 47/48 | €30,089 | €0 | -€30,089 | -100.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €176,202 | €150,054 | -€26,149 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €845 | -€21 | -2.4% |
| Other operating charges | 640/8 | €865 | €1,327 | +€462 | +53.5% |
| Gross operating margin | 9900 | €222,105 | €171,781 | -€50,324 | -22.7% |
| Operating profit (loss) | 9901 | €44,172 | €19,555 | -€24,617 | -55.7% |
| Financial income | 75/76B | €138 | €0 | -€138 | -100.0% |
| Recurring financial income | 75 | €138 | €0 | -€138 | -100.0% |
| Financial charges | 65/66B | €3,686 | €3,504 | -€182 | -4.9% |
| Recurring financial charges | 65 | €3,686 | €3,504 | -€182 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €40,624 | €16,051 | -€24,573 | -60.5% |
| Income taxes | 67/77 | €4,424 | €5,784 | +€1,360 | +30.8% |
| Profit (loss) for the period | 9904 | €36,200 | €10,267 | -€25,933 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,200 | €10,267 | -€25,933 | -71.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.