OZKIRANLAR: 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.
OZKIRANLAR
Largest movements
- Receivables within one year -€44,956
down €44,956 (-50.0%), from €89,926 to €44,970
of which Other amounts receivable: -€25,413
- Stocks and contracts +€23,050
up €23,050 (+190%), from €12,107 to €35,157
- Tangible fixed assets -€16,346
down €16,346 (-47.7%), from €34,290 to €17,944
- Cash -€9,505
down €9,505 (-78.4%), from €12,131 to €2,626
mainly Net result for the year (-€42,851) and Stocks and contracts (-€23,050)
- Profit (loss) carried forward -€42,851
down €42,851 (-291%), from -€14,707 to -€57,558
- Other debts +€25,481
new in 2025: €25,481
- Trade debts -€19,650
down €19,650 (-15.1%), from €130,393 to €110,742
- Current portion of long-term debt -€6,406
down €6,406 (-74.7%), from €8,579 to €2,173
- Tax, wage and social debts -€3,191
down €3,191 (-50.3%), from €6,342 to €3,150
of which Remuneration and social security: -€3,178
- Gross operating margin -€41,308
down €41,308 (-58.2%), from €70,962 to €29,654
- Financial income -€4,001
down €4,001 (-100.0%), from €4,001 to €1
- Depreciation +€2,757
up €2,757 (+20.3%), from €13,589 to €16,346
- Financial charges +€1,599
up €1,599 (+119%), from €1,339 to €2,939
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 | €152,300 | €103,510 | -€48,790 | -32.0% |
| Fixed assets | 21/28 | €35,990 | €19,644 | -€16,346 | -45.4% |
| Tangible fixed assets | 22/27 | €34,290 | €17,944 | -€16,346 | -47.7% |
| Plant, machinery and equipment | 23 | €7,835 | €2,228 | -€5,607 | -71.6% |
| Furniture and vehicles | 24 | €10,545 | €3,761 | -€6,784 | -64.3% |
| Other tangible fixed assets | 26 | €15,910 | €11,955 | -€3,954 | -24.9% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €116,310 | €83,866 | -€32,444 | -27.9% |
| Stocks and contracts in progress | 3 | €12,107 | €35,157 | +€23,050 | +190% |
| Stocks | 30/36 | €12,107 | €35,157 | +€23,050 | +190% |
| Amounts receivable within one year | 40/41 | €89,926 | €44,970 | -€44,956 | -50.0% |
| Trade receivables | 40 | €30,113 | €10,570 | -€19,543 | -64.9% |
| Other amounts receivable | 41 | €59,813 | €34,400 | -€25,413 | -42.5% |
| Cash at bank and in hand | 54/58 | €12,131 | €2,626 | -€9,505 | -78.4% |
| Deferred charges and accrued income | 490/1 | €2,146 | €1,113 | -€1,033 | -48.1% |
| Total equity and liabilities | 10/49 | €152,300 | €103,510 | -€48,790 | -32.0% |
| Equity | 10/15 | €4,815 | -€38,036 | -€42,851 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €922 | €922 | = | 0.0% |
| Non-distributable reserves | 130/1 | €922 | €922 | = | 0.0% |
| Reserves not available under the articles | 1311 | €922 | €922 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,707 | -€57,558 | -€42,851 | -291% |
| Amounts payable | 17/49 | €147,486 | €141,547 | -€5,939 | -4.0% |
| Amounts payable after more than one year | 17 | €2,173 | - | -€2,173 | |
| Financial debts | 170/4 | €2,173 | - | -€2,173 | |
| Amounts payable within one year | 42/48 | €145,313 | €141,547 | -€3,767 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €8,579 | €2,173 | -€6,406 | -74.7% |
| Trade debts | 44 | €130,393 | €110,742 | -€19,650 | -15.1% |
| Suppliers | 440/4 | €130,393 | €110,742 | -€19,650 | -15.1% |
| Taxes, remuneration and social security | 45 | €6,342 | €3,150 | -€3,191 | -50.3% |
| Taxes | 450/3 | €226 | €213 | -€13 | -5.9% |
| Remuneration and social security | 454/9 | €6,116 | €2,938 | -€3,178 | -52.0% |
| Other amounts payable | 47/48 | - | €25,481 | +€25,481 | |
| Remuneration, social security and pensions | 62 | €47,900 | €48,026 | +€127 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,589 | €16,346 | +€2,757 | +20.3% |
| Other operating charges | 640/8 | €4,672 | €4,982 | +€310 | +6.6% |
| Gross operating margin | 9900 | €70,962 | €29,654 | -€41,308 | -58.2% |
| Operating profit (loss) | 9901 | €4,802 | -€39,700 | -€44,503 | |
| Financial income | 75/76B | €4,001 | €1 | -€4,001 | -100.0% |
| Recurring financial income | 75 | €4,001 | €1 | -€4,001 | -100.0% |
| Financial charges | 65/66B | €1,339 | €2,939 | +€1,599 | +119% |
| Recurring financial charges | 65 | €1,339 | €2,939 | +€1,599 | +119% |
| Profit (loss) for the period before taxes | 9903 | €7,465 | -€42,638 | -€50,103 | |
| Income taxes | 67/77 | €226 | €213 | -€13 | -5.9% |
| Profit (loss) for the period | 9904 | €7,238 | -€42,851 | -€50,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,238 | -€42,851 | -€50,089 |
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 23 October 2026 via checked.be.