ÖZMU: 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.
ÖZMU
Largest movements
- Receivables within one year -€13,501
no longer reported in 2025 (was €13,501)
- Cash -€3,230
down €3,230 (-16.5%), from €19,529 to €16,299
mainly Net result for the year (-€19,838) and Investment in fixed assets (net) (-€2,050)
- Tangible fixed assets +€1,867
new in 2025: €1,867
- Stocks and contracts +€375
up €375 (+16.5%), from €2,275 to €2,650
- Profit (loss) carried forward -€19,838
down €19,838, from €8,529 to -€11,309
- Trade debts +€5,415
up €5,415 (+148%), from €3,665 to €9,079
- Tax, wage and social debts +€2,370
up €2,370 (+171%), from €1,388 to €3,758
of which Taxes: +€3,758
- Advances received -€1,261
down €1,261 (-63.7%), from €1,981 to €720
- Accrued charges and deferred income -€1,100
no longer reported in 2025 (was €1,100)
- Gross operating margin -€21,411
down €21,411, from €16,684 to -€4,727
- Staff costs +€1,546
up €1,546 (+15.2%), from €10,164 to €11,710
- Other operating charges +€1,433
up €1,433 (+91.3%), from €1,568 to €3,001
- Financial charges -€368
down €368 (-58.0%), from €635 to €267
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 | €35,305 | €20,866 | -€14,439 | -40.9% |
| Fixed assets | 21/28 | - | €1,917 | +€1,917 | |
| Tangible fixed assets | 22/27 | - | €1,867 | +€1,867 | |
| Plant, machinery and equipment | 23 | - | €1,867 | +€1,867 | |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €35,305 | €18,949 | -€16,355 | -46.3% |
| Stocks and contracts in progress | 3 | €2,275 | €2,650 | +€375 | +16.5% |
| Stocks | 30/36 | €2,275 | €2,650 | +€375 | +16.5% |
| Amounts receivable within one year | 40/41 | €13,501 | - | -€13,501 | |
| Other amounts receivable | 41 | €13,501 | - | -€13,501 | |
| Cash at bank and in hand | 54/58 | €19,529 | €16,299 | -€3,230 | -16.5% |
| Total equity and liabilities | 10/49 | €35,305 | €20,866 | -€14,439 | -40.9% |
| Equity | 10/15 | €27,129 | €7,291 | -€19,838 | -73.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,529 | -€11,309 | -€19,838 | |
| Amounts payable | 17/49 | €8,175 | €13,575 | +€5,399 | +66.0% |
| Amounts payable within one year | 42/48 | €7,075 | €13,575 | +€6,499 | +91.9% |
| Trade debts | 44 | €3,665 | €9,079 | +€5,415 | +148% |
| Suppliers | 440/4 | €3,665 | €9,079 | +€5,415 | +148% |
| Advances received on contracts in progress | 46 | €1,981 | €720 | -€1,261 | -63.7% |
| Taxes, remuneration and social security | 45 | €1,388 | €3,758 | +€2,370 | +171% |
| Taxes | 450/3 | - | €3,758 | +€3,758 | |
| Remuneration and social security | 454/9 | €1,388 | - | -€1,388 | |
| Other amounts payable | 47/48 | €41 | €17 | -€24 | -59.1% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Remuneration, social security and pensions | 62 | €10,164 | €11,710 | +€1,546 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €133 | +€133 | |
| Other operating charges | 640/8 | €1,568 | €3,001 | +€1,433 | +91.3% |
| Gross operating margin | 9900 | €16,684 | -€4,727 | -€21,411 | |
| Operating profit (loss) | 9901 | €4,951 | -€19,571 | -€24,523 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €635 | €267 | -€368 | -58.0% |
| Recurring financial charges | 65 | €635 | €267 | -€368 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €4,317 | -€19,838 | -€24,155 | |
| Profit (loss) for the period | 9904 | €4,317 | -€19,838 | -€24,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,317 | -€19,838 | -€24,155 |
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.