Ozkan 42: 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.
Ozkan 42
Largest movements
- Cash +€17,209
up €17,209 (+297%), from €5,802 to €23,011
mainly Net result for the year (+€15,418) and Receivables within one year (+€5,717)
- Receivables within one year -€5,717
down €5,717 (-40.1%), from €14,261 to €8,544
of which Trade receivables: -€8,309
- Tangible fixed assets -€500
down €500 (-23.0%), from €2,172 to €1,672
- Profit (loss) carried forward +€15,418
up €15,418 (+87.5%), from €17,627 to €33,045
- Trade debts -€4,738
down €4,738 (-86.7%), from €5,465 to €727
- Gross operating margin +€12,152
up €12,152 (+169%), from €7,194 to €19,346
- Staff costs -€2,384
down €2,384 (-88.9%), from €2,681 to €296
- Taxes -€2,041
down €2,041 (-59.8%), from €3,411 to €1,370
- Other operating charges +€982
up €982 (+163%), from €602 to €1,584
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 | €23,092 | €33,772 | +€10,680 | +46.2% |
| Fixed assets | 21/28 | €2,172 | €1,672 | -€500 | -23.0% |
| Tangible fixed assets | 22/27 | €2,172 | €1,672 | -€500 | -23.0% |
| Furniture and vehicles | 24 | €2,172 | €1,672 | -€500 | -23.0% |
| Current assets | 29/58 | €20,920 | €32,100 | +€11,180 | +53.4% |
| Amounts receivable within one year | 40/41 | €14,261 | €8,544 | -€5,717 | -40.1% |
| Trade receivables | 40 | €8,309 | - | -€8,309 | |
| Other amounts receivable | 41 | €5,953 | €8,544 | +€2,591 | +43.5% |
| Cash at bank and in hand | 54/58 | €5,802 | €23,011 | +€17,209 | +297% |
| Deferred charges and accrued income | 490/1 | €857 | €545 | -€312 | -36.4% |
| Total equity and liabilities | 10/49 | €23,092 | €33,772 | +€10,680 | +46.2% |
| Equity | 10/15 | €17,628 | €33,046 | +€15,418 | +87.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,627 | €33,045 | +€15,418 | +87.5% |
| Amounts payable | 17/49 | €5,465 | €727 | -€4,738 | -86.7% |
| Amounts payable within one year | 42/48 | €5,465 | €727 | -€4,738 | -86.7% |
| Trade debts | 44 | €5,465 | €727 | -€4,738 | -86.7% |
| Suppliers | 440/4 | €5,465 | €727 | -€4,738 | -86.7% |
| Remuneration, social security and pensions | 62 | €2,681 | €296 | -€2,384 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €500 | +€172 | +52.5% |
| Other operating charges | 640/8 | €602 | €1,584 | +€982 | +163% |
| Gross operating margin | 9900 | €7,194 | €19,346 | +€12,152 | +169% |
| Operating profit (loss) | 9901 | €3,584 | €16,966 | +€13,382 | +373% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €139 | €178 | +€39 | +28.5% |
| Recurring financial charges | 65 | €139 | €178 | +€39 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €3,445 | €16,788 | +€13,343 | +387% |
| Income taxes | 67/77 | €3,411 | €1,370 | -€2,041 | -59.8% |
| Profit (loss) for the period | 9904 | €35 | €15,418 | +€15,384 | +44,552% |
| Profit (loss) for the period to be appropriated | 9905 | €35 | €15,418 | +€15,384 | +44,552% |
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 27 October 2026 via checked.be.