OZKAPRO: 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.
OZKAPRO
Largest movements
- Receivables within one year +€25,579
up €25,579 (+220.0%), from €11,627 to €37,206
of which Trade receivables: +€19,946
- Deferred charges and accrued income +€2,981
new in 2025: €2,981
- Stocks and contracts +€2,124
new in 2025: €2,124
- Tangible fixed assets -€721
down €721 (-50.0%), from €1,441 to €721
- Trade debts +€40,296
up €40,296 (+174.7%), from €23,062 to €63,357
- Profit (loss) carried forward -€20,655
down €20,655 (-70.6%), from -€29,262 to -€49,917
- Advances received +€13,343
new in 2025: €13,343
- Debts after one year -€5,052
down €5,052 (-56.2%), from €8,990 to €3,938
- Tax, wage and social debts +€1,596
up €1,596 (+111.3%), from €1,434 to €3,030
of which Remuneration and social security: +€1,706
- Gross operating margin +€10,941
up €10,941 (+41.1%), from -€26,640 to -€15,699
- Staff costs +€879
up €879 (+79.7%), from €1,103 to €1,981
- Taxes +€806
up €806, from €0 to €806
- Write-downs +€805
new in 2025: €805
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 | €14,322 | €43,968 | +€29,646 | +207.0% |
| Fixed assets | 21/28 | €1,441 | €721 | -€721 | -50.0% |
| Tangible fixed assets | 22/27 | €1,441 | €721 | -€721 | -50.0% |
| Plant, machinery and equipment | 23 | €1,441 | €721 | -€721 | -50.0% |
| Current assets | 29/58 | €12,881 | €43,247 | +€30,367 | +235.8% |
| Stocks and contracts in progress | 3 | - | €2,124 | +€2,124 | |
| Stocks | 30/36 | - | €2,124 | +€2,124 | |
| Amounts receivable within one year | 40/41 | €11,627 | €37,206 | +€25,579 | +220.0% |
| Trade receivables | 40 | €8,894 | €28,840 | +€19,946 | +224.3% |
| Other amounts receivable | 41 | €2,733 | €8,366 | +€5,633 | +206.1% |
| Cash at bank and in hand | 54/58 | €1,254 | €937 | -€317 | -25.3% |
| Deferred charges and accrued income | 490/1 | - | €2,981 | +€2,981 | |
| Total equity and liabilities | 10/49 | €14,322 | €43,968 | +€29,646 | +207.0% |
| Equity | 10/15 | -€24,262 | -€44,917 | -€20,655 | -85.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,262 | -€49,917 | -€20,655 | -70.6% |
| Amounts payable | 17/49 | €38,584 | €88,885 | +€50,301 | +130.4% |
| Amounts payable after more than one year | 17 | €8,990 | €3,938 | -€5,052 | -56.2% |
| Financial debts | 170/4 | €8,990 | €3,938 | -€5,052 | -56.2% |
| Amounts payable within one year | 42/48 | €29,594 | €84,941 | +€55,347 | +187.0% |
| Current portion of amounts payable after more than one year | 42 | €4,834 | €5,052 | +€218 | +4.5% |
| Trade debts | 44 | €23,062 | €63,357 | +€40,296 | +174.7% |
| Suppliers | 440/4 | €23,062 | €63,357 | +€40,296 | +174.7% |
| Advances received on contracts in progress | 46 | - | €13,343 | +€13,343 | |
| Taxes, remuneration and social security | 45 | €1,434 | €3,030 | +€1,596 | +111.3% |
| Taxes | 450/3 | €1,434 | €1,324 | -€110 | -7.7% |
| Remuneration and social security | 454/9 | - | €1,706 | +€1,706 | |
| Other amounts payable | 47/48 | €264 | €159 | -€104 | -39.5% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €1,103 | €1,981 | +€879 | +79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €721 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €805 | +€805 | |
| Other operating charges | 640/8 | €396 | €187 | -€209 | -52.8% |
| Gross operating margin | 9900 | -€26,640 | -€15,699 | +€10,941 | +41.1% |
| Operating profit (loss) | 9901 | -€28,859 | -€19,393 | +€9,467 | +32.8% |
| Financial income | 75/76B | €57 | €219 | +€162 | +287.2% |
| Recurring financial income | 75 | €57 | €219 | +€162 | +287.2% |
| Financial charges | 65/66B | €459 | €675 | +€216 | +46.9% |
| Recurring financial charges | 65 | €459 | €675 | +€216 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,262 | -€19,849 | +€9,413 | +32.2% |
| Income taxes | 67/77 | €0 | €806 | +€806 | |
| Profit (loss) for the period | 9904 | -€29,262 | -€20,655 | +€8,607 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,262 | -€20,655 | +€8,607 | +29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.