OZLEM: 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.
OZLEM
Largest movements
- Receivables within one year -€153,409
down €153,409 (-99.5%), from €154,155 to €746
of which Trade receivables: -€154,155
- Stocks and contracts -€10,000
down €10,000 (-7.1%), from €140,405 to €130,405
- Cash +€5,713
up €5,713 (+714.6%), from €799 to €6,513
mainly Receivables within one year (+€153,409) and Stocks and contracts (+€10,000)
- Trade debts -€105,648
down €105,648 (-69.6%), from €151,769 to €46,121
- Profit (loss) carried forward -€54,719
down €54,719, from €39,181 to -€15,537
- Gross operating margin -€20,776
down €20,776 (-214.2%), from -€9,697 to -€30,474
- Financial income -€3,081
no longer reported in 2025 (was €3,081)
- Taxes -€2,547
down €2,547 (-13.4%), from €18,943 to €16,396
- Depreciation +€393
new in 2025: €393
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 | €295,404 | €138,495 | -€156,910 | -53.1% |
| Fixed assets | 21/28 | €45 | €831 | +€786 | +1747.4% |
| Tangible fixed assets | 22/27 | - | €786 | +€786 | |
| Plant, machinery and equipment | 23 | - | €786 | +€786 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €295,359 | €137,663 | -€157,696 | -53.4% |
| Stocks and contracts in progress | 3 | €140,405 | €130,405 | -€10,000 | -7.1% |
| Stocks | 30/36 | €140,405 | €130,405 | -€10,000 | -7.1% |
| Amounts receivable within one year | 40/41 | €154,155 | €746 | -€153,409 | -99.5% |
| Trade receivables | 40 | €154,155 | - | -€154,155 | |
| Other amounts receivable | 41 | - | €746 | +€746 | |
| Cash at bank and in hand | 54/58 | €799 | €6,513 | +€5,713 | +714.6% |
| Total equity and liabilities | 10/49 | €295,404 | €138,495 | -€156,910 | -53.1% |
| Equity | 10/15 | €60,082 | €5,363 | -€54,719 | -91.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,181 | -€15,537 | -€54,719 | |
| Amounts payable | 17/49 | €235,323 | €133,132 | -€102,191 | -43.4% |
| Amounts payable within one year | 42/48 | €235,323 | €133,132 | -€102,191 | -43.4% |
| Financial debts | 43 | €49,925 | €49,987 | +€62 | +0.1% |
| Credit institutions | 430/8 | €49,925 | €49,987 | +€62 | +0.1% |
| Trade debts | 44 | €151,769 | €46,121 | -€105,648 | -69.6% |
| Suppliers | 440/4 | €151,769 | €46,121 | -€105,648 | -69.6% |
| Taxes, remuneration and social security | 45 | €20,278 | €23,173 | +€2,895 | +14.3% |
| Taxes | 450/3 | €9,610 | €12,615 | +€3,005 | +31.3% |
| Remuneration and social security | 454/9 | €10,669 | €10,559 | -€110 | -1.0% |
| Other amounts payable | 47/48 | €13,350 | €13,850 | +€500 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €393 | +€393 | |
| Other operating charges | 640/8 | €957 | €896 | -€61 | -6.4% |
| Gross operating margin | 9900 | -€9,697 | -€30,474 | -€20,776 | -214.2% |
| Operating profit (loss) | 9901 | -€10,654 | -€31,763 | -€21,109 | -198.1% |
| Financial income | 75/76B | €3,081 | - | -€3,081 | |
| Recurring financial income | 75 | €3,081 | - | -€3,081 | |
| Financial charges | 65/66B | €6,610 | €6,559 | -€50 | -0.8% |
| Recurring financial charges | 65 | €6,610 | €6,559 | -€50 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,183 | -€38,322 | -€24,139 | -170.2% |
| Income taxes | 67/77 | €18,943 | €16,396 | -€2,547 | -13.4% |
| Profit (loss) for the period | 9904 | -€33,126 | -€54,719 | -€21,592 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,126 | -€54,719 | -€21,592 | -65.2% |
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.