OzLaw: 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.
OzLaw
Largest movements
- Cash -€13,008
down €13,008 (-34.5%), from €37,724 to €24,716
mainly Contributions, distributions and other (-€68,166) and Investment in fixed assets (net) (-€16,128)
- Tangible fixed assets +€12,138
up €12,138 (+769.2%), from €1,578 to €13,716
of which Other tangible fixed assets: +€7,540
- Deferred charges and accrued income +€5,000
new in 2026: €5,000
- Receivables within one year -€4,529
down €4,529 (-72.6%), from €6,238 to €1,710
of which Trade receivables: -€3,900
- Reserves -€30,802
no longer reported in 2026 (was €30,802)
- Other debts +€26,330
new in 2026: €26,330
- Tax, wage and social debts +€3,672
up €3,672 (+33.2%), from €11,070 to €14,743
of which Remuneration and social security: +€3,103
- Gross operating margin +€21,805
up €21,805 (+70.9%), from €30,751 to €52,556
- Depreciation +€3,140
up €3,140 (+369.8%), from €849 to €3,990
- Taxes +€2,610
up €2,610 (+34.0%), from €7,681 to €10,290
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,541 | €45,142 | -€399 | -0.9% |
| Fixed assets | 21/28 | €1,578 | €13,716 | +€12,138 | +769.2% |
| Tangible fixed assets | 22/27 | €1,578 | €13,716 | +€12,138 | +769.2% |
| Plant, machinery and equipment | 23 | €881 | €462 | -€419 | -47.6% |
| Furniture and vehicles | 24 | - | €5,017 | +€5,017 | |
| Other tangible fixed assets | 26 | €697 | €8,237 | +€7,540 | +1081.9% |
| Current assets | 29/58 | €43,963 | €31,425 | -€12,537 | -28.5% |
| Amounts receivable within one year | 40/41 | €6,238 | €1,710 | -€4,529 | -72.6% |
| Trade receivables | 40 | €3,900 | - | -€3,900 | |
| Other amounts receivable | 41 | €2,338 | €1,710 | -€629 | -26.9% |
| Cash at bank and in hand | 54/58 | €37,724 | €24,716 | -€13,008 | -34.5% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €45,541 | €45,142 | -€399 | -0.9% |
| Equity | 10/15 | €34,302 | €3,500 | -€30,802 | -89.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €30,802 | - | -€30,802 | |
| Distributable reserves | 133 | €30,802 | - | -€30,802 | |
| Amounts payable | 17/49 | €11,239 | €41,642 | +€30,402 | +270.5% |
| Amounts payable within one year | 42/48 | €11,239 | €41,642 | +€30,402 | +270.5% |
| Trade debts | 44 | €169 | €569 | +€400 | +237.2% |
| Suppliers | 440/4 | €169 | €569 | +€400 | +237.2% |
| Taxes, remuneration and social security | 45 | €11,070 | €14,743 | +€3,672 | +33.2% |
| Taxes | 450/3 | €11,070 | €11,639 | +€569 | +5.1% |
| Remuneration and social security | 454/9 | - | €3,103 | +€3,103 | |
| Other amounts payable | 47/48 | - | €26,330 | +€26,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €3,990 | +€3,140 | +369.8% |
| Other operating charges | 640/8 | €393 | €626 | +€233 | +59.3% |
| Gross operating margin | 9900 | €30,751 | €52,556 | +€21,805 | +70.9% |
| Operating profit (loss) | 9901 | €29,509 | €47,940 | +€18,432 | +62.5% |
| Financial income | 75/76B | €146 | €1 | -€145 | -99.4% |
| Recurring financial income | 75 | €146 | €1 | -€145 | -99.4% |
| Financial charges | 65/66B | €388 | €286 | -€102 | -26.2% |
| Recurring financial charges | 65 | €388 | €286 | -€102 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €29,266 | €47,655 | +€18,389 | +62.8% |
| Income taxes | 67/77 | €7,681 | €10,290 | +€2,610 | +34.0% |
| Profit (loss) for the period | 9904 | €21,586 | €37,365 | +€15,779 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,586 | €37,365 | +€15,779 | +73.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.