OZK Concept: 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.
OZK Concept
Largest movements
- Receivables within one year +€16,353
up €16,353 (+31.2%), from €52,349 to €68,702
of which Trade receivables: +€20,556
- Deferred charges and accrued income -€2,262
down €2,262 (-23.0%), from €9,825 to €7,563
- Short-term financial debts +€65,010
up €65,010 (+996.2%), from €6,526 to €71,536
- Profit (loss) carried forward -€36,524
down €36,524, from €4,376 to -€32,148
- Other debts -€10,059
down €10,059 (-50.3%), from €20,000 to €9,941
- Trade debts -€7,837
down €7,837 (-43.1%), from €18,187 to €10,350
- Tax, wage and social debts +€3,591
up €3,591 (+30.7%), from €11,708 to €15,299
of which Remuneration and social security: +€3,643
- Staff costs +€9,494
up €9,494 (+14.6%), from €64,852 to €74,346
- Financial charges +€5,537
up €5,537 (+244.7%), from €2,263 to €7,800
- Financial income -€3,291
down €3,291 (-98.6%), from €3,338 to €47
of which Non-recurring financial income: -€2,715
- Gross operating margin +€2,788
up €2,788 (+6.4%), from €43,528 to €46,316
- Other operating charges -€512
down €512 (-65.8%), from €778 to €266
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,297 | €77,933 | +€14,636 | +23.1% |
| Fixed assets | 21/28 | €1,123 | €1,668 | +€545 | +48.5% |
| Tangible fixed assets | 22/27 | €1,123 | €1,668 | +€545 | +48.5% |
| Plant, machinery and equipment | 23 | €1,123 | €1,668 | +€545 | +48.5% |
| Current assets | 29/58 | €62,174 | €76,265 | +€14,091 | +22.7% |
| Amounts receivable within one year | 40/41 | €52,349 | €68,702 | +€16,353 | +31.2% |
| Trade receivables | 40 | €41,780 | €62,336 | +€20,556 | +49.2% |
| Other amounts receivable | 41 | €10,569 | €6,366 | -€4,203 | -39.8% |
| Deferred charges and accrued income | 490/1 | €9,825 | €7,563 | -€2,262 | -23.0% |
| Total equity and liabilities | 10/49 | €63,297 | €77,933 | +€14,636 | +23.1% |
| Equity | 10/15 | €6,876 | -€29,648 | -€36,524 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,376 | -€32,148 | -€36,524 | |
| Amounts payable | 17/49 | €56,421 | €107,581 | +€51,160 | +90.7% |
| Amounts payable within one year | 42/48 | €56,421 | €107,581 | +€51,160 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | - | €455 | +€455 | |
| Financial debts | 43 | €6,526 | €71,536 | +€65,010 | +996.2% |
| Credit institutions | 430/8 | €6,526 | €71,536 | +€65,010 | +996.2% |
| Trade debts | 44 | €18,187 | €10,350 | -€7,837 | -43.1% |
| Suppliers | 440/4 | €18,187 | €10,350 | -€7,837 | -43.1% |
| Taxes, remuneration and social security | 45 | €11,708 | €15,299 | +€3,591 | +30.7% |
| Taxes | 450/3 | €2,734 | €2,682 | -€52 | -1.9% |
| Remuneration and social security | 454/9 | €8,974 | €12,617 | +€3,643 | +40.6% |
| Other amounts payable | 47/48 | €20,000 | €9,941 | -€10,059 | -50.3% |
| Non-recurring operating income | 76A | €6,660 | - | -€6,660 | |
| Remuneration, social security and pensions | 62 | €64,852 | €74,346 | +€9,494 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176 | €555 | +€379 | +215.3% |
| Other operating charges | 640/8 | €778 | €266 | -€512 | -65.8% |
| Gross operating margin | 9900 | €43,528 | €46,316 | +€2,788 | +6.4% |
| Operating profit (loss) | 9901 | -€22,278 | -€28,851 | -€6,573 | -29.5% |
| Financial income | 75/76B | €3,338 | €47 | -€3,291 | -98.6% |
| Recurring financial income | 75 | €623 | €47 | -€576 | -92.5% |
| Non-recurring financial income | 76B | €2,715 | - | -€2,715 | |
| Financial charges | 65/66B | €2,263 | €7,800 | +€5,537 | +244.7% |
| Recurring financial charges | 65 | €2,263 | €7,800 | +€5,537 | +244.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,203 | -€36,604 | -€15,401 | -72.6% |
| Income taxes | 67/77 | €80 | -€80 | -€160 | |
| Profit (loss) for the period | 9904 | -€21,283 | -€36,524 | -€15,241 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,283 | -€36,524 | -€15,241 | -71.6% |
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 9 October 2026 via checked.be.