ÖZLEMM: 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.
ÖZLEMM
Largest movements
- Stocks and contracts +€25,546
up €25,546 (+15.8%), from €161,603 to €187,148
- Tangible fixed assets +€22,429
up €22,429 (+88.3%), from €25,411 to €47,841
of which Plant, machinery and equipment: +€21,221
- Receivables within one year -€15,701
down €15,701 (-60.7%), from €25,864 to €10,162
- Cash -€6,693
down €6,693 (-84.8%), from €7,894 to €1,201
mainly Investment in fixed assets (net) (-€40,153) and Contributions, distributions and other (-€40,000)
- Deferred charges and accrued income -€2,500
no longer reported in 2025 (was €2,500)
- Debts after one year +€40,339
new in 2025: €40,339
- Profit (loss) carried forward -€25,976
down €25,976 (-40.4%), from €64,240 to €38,264
- Current portion of long-term debt +€10,347
new in 2025: €10,347
- Gross operating margin +€19,839
up €19,839 (+21.0%), from €94,403 to €114,242
- Staff costs +€11,367
up €11,367 (+21.1%), from €53,990 to €65,357
- Financial charges +€7,092
up €7,092 (+120.1%), from €5,903 to €12,995
- Depreciation +€3,751
up €3,751 (+26.8%), from €13,973 to €17,724
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 | €223,271 | €246,352 | +€23,081 | +10.3% |
| Fixed assets | 21/28 | €25,411 | €47,841 | +€22,429 | +88.3% |
| Tangible fixed assets | 22/27 | €25,411 | €47,841 | +€22,429 | +88.3% |
| Plant, machinery and equipment | 23 | €24,756 | €45,978 | +€21,221 | +85.7% |
| Furniture and vehicles | 24 | €655 | €1,863 | +€1,208 | +184.5% |
| Current assets | 29/58 | €197,860 | €198,512 | +€652 | +0.3% |
| Stocks and contracts in progress | 3 | €161,603 | €187,148 | +€25,546 | +15.8% |
| Stocks | 30/36 | €161,603 | €187,148 | +€25,546 | +15.8% |
| Amounts receivable within one year | 40/41 | €25,864 | €10,162 | -€15,701 | -60.7% |
| Other amounts receivable | 41 | €25,864 | €10,162 | -€15,701 | -60.7% |
| Cash at bank and in hand | 54/58 | €7,894 | €1,201 | -€6,693 | -84.8% |
| Deferred charges and accrued income | 490/1 | €2,500 | - | -€2,500 | |
| Total equity and liabilities | 10/49 | €223,271 | €246,352 | +€23,081 | +10.3% |
| Equity | 10/15 | €107,621 | €81,645 | -€25,976 | -24.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €3,381 | €3,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,381 | €3,381 | = | 0.0% |
| Legal reserve | 130 | €3,381 | €3,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,240 | €38,264 | -€25,976 | -40.4% |
| Amounts payable | 17/49 | €115,650 | €164,708 | +€49,058 | +42.4% |
| Amounts payable after more than one year | 17 | - | €40,339 | +€40,339 | |
| Financial debts | 170/4 | - | €40,339 | +€40,339 | |
| Amounts payable within one year | 42/48 | €115,650 | €124,369 | +€8,719 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | - | €10,347 | +€10,347 | |
| Trade debts | 44 | €101,096 | €99,546 | -€1,550 | -1.5% |
| Suppliers | 440/4 | €101,096 | €99,546 | -€1,550 | -1.5% |
| Taxes, remuneration and social security | 45 | €14,554 | €14,475 | -€79 | -0.5% |
| Taxes | 450/3 | €14,554 | €14,475 | -€79 | -0.5% |
| Remuneration, social security and pensions | 62 | €53,990 | €65,357 | +€11,367 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,973 | €17,724 | +€3,751 | +26.8% |
| Other operating charges | 640/8 | €384 | €622 | +€238 | +61.9% |
| Gross operating margin | 9900 | €94,403 | €114,242 | +€19,839 | +21.0% |
| Operating profit (loss) | 9901 | €26,055 | €30,538 | +€4,483 | +17.2% |
| Financial charges | 65/66B | €5,903 | €12,995 | +€7,092 | +120.1% |
| Recurring financial charges | 65 | €5,903 | €12,995 | +€7,092 | +120.1% |
| Profit (loss) for the period before taxes | 9903 | €20,152 | €17,543 | -€2,609 | -12.9% |
| Income taxes | 67/77 | €4,030 | €3,519 | -€511 | -12.7% |
| Profit (loss) for the period | 9904 | €16,121 | €14,024 | -€2,098 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,121 | €14,024 | -€2,098 | -13.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.