ÖZKAN & 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.
ÖZKAN & CO
Largest movements
- Tangible fixed assets -€66,765
down €66,765 (-6.9%), from €963,431 to €896,666
- Receivables within one year -€46,918
down €46,918 (-27.9%), from €168,190 to €121,271
of which Other amounts receivable: -€44,633
- Debts after one year -€111,304
down €111,304 (-14.6%), from €762,585 to €651,282
- Profit (loss) carried forward +€65,407
up €65,407 (+647%), from €10,108 to €75,515
- Other debts -€38,928
down €38,928 (-39.6%), from €98,184 to €59,256
- Investment grants -€22,703
down €22,703 (-24.5%), from €92,703 to €70,000
- Gross operating margin +€74,667
up €74,667 (+65.8%), from €113,518 to €188,184
- Financial income +€41,309
up €41,309 (+2,283%), from €1,810 to €43,119
- Other operating charges -€25,577
down €25,577 (-24.8%), from €103,030 to €77,452
- Financial charges -€9,009
down €9,009 (-32.8%), from €27,487 to €18,478
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 | €1,136,277 | €1,025,522 | -€110,755 | -9.7% |
| Fixed assets | 21/28 | €968,088 | €896,666 | -€71,422 | -7.4% |
| Tangible fixed assets | 22/27 | €963,431 | €896,666 | -€66,765 | -6.9% |
| Land and buildings | 22 | €963,431 | €896,666 | -€66,765 | -6.9% |
| Financial fixed assets | 28 | €4,657 | €0 | -€4,657 | -100% |
| Current assets | 29/58 | €168,190 | €128,856 | -€39,333 | -23.4% |
| Amounts receivable within one year | 40/41 | €168,190 | €121,271 | -€46,918 | -27.9% |
| Trade receivables | 40 | €2,286 | €0 | -€2,286 | -100% |
| Other amounts receivable | 41 | €165,904 | €121,271 | -€44,633 | -26.9% |
| Cash at bank and in hand | 54/58 | - | €7,585 | +€7,585 | |
| Total equity and liabilities | 10/49 | €1,136,277 | €1,025,522 | -€110,755 | -9.7% |
| Equity | 10/15 | €161,811 | €204,515 | +€42,705 | +26.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,108 | €75,515 | +€65,407 | +647% |
| Investment grants | 15 | €92,703 | €70,000 | -€22,703 | -24.5% |
| Amounts payable | 17/49 | €974,467 | €821,007 | -€153,460 | -15.7% |
| Amounts payable after more than one year | 17 | €762,585 | €651,282 | -€111,304 | -14.6% |
| Financial debts | 170/4 | €762,585 | €651,282 | -€111,304 | -14.6% |
| Amounts payable within one year | 42/48 | €211,881 | €169,725 | -€42,156 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €104,507 | €106,895 | +€2,387 | +2.3% |
| Financial debts | 43 | €3,313 | €0 | -€3,313 | -100% |
| Credit institutions | 430/8 | €3,313 | €0 | -€3,313 | -100% |
| Trade debts | 44 | €5,877 | €2,004 | -€3,873 | -65.9% |
| Suppliers | 440/4 | €5,877 | €2,004 | -€3,873 | -65.9% |
| Taxes, remuneration and social security | 45 | - | €1,571 | +€1,571 | |
| Taxes | 450/3 | - | €1,571 | +€1,571 | |
| Other amounts payable | 47/48 | €98,184 | €59,256 | -€38,928 | -39.6% |
| Non-recurring operating income | 76A | - | €98,184 | +€98,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,765 | €66,765 | +€0 | 0.0% |
| Other operating charges | 640/8 | €103,030 | €77,452 | -€25,577 | -24.8% |
| Non-recurring operating charges | 66A | - | €2,471 | +€2,471 | |
| Gross operating margin | 9900 | €113,518 | €188,184 | +€74,667 | +65.8% |
| Operating profit (loss) | 9901 | -€56,277 | €41,496 | +€97,773 | |
| Financial income | 75/76B | €1,810 | €43,119 | +€41,309 | +2,283% |
| Recurring financial income | 75 | €1,810 | €43,119 | +€41,309 | +2,283% |
| Financial charges | 65/66B | €27,487 | €18,478 | -€9,009 | -32.8% |
| Recurring financial charges | 65 | €27,487 | €18,478 | -€9,009 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€81,955 | €66,137 | +€148,092 | |
| Income taxes | 67/77 | - | €730 | +€730 | |
| Profit (loss) for the period | 9904 | -€81,955 | €65,407 | +€147,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,955 | €65,407 | +€147,362 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.