OZOOM: 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.
OZOOM
Largest movements
- Receivables within one year -€29,660
down €29,660 (-64.1%), from €46,283 to €16,623
of which Trade receivables: -€28,711
- Receivables after one year -€25,021
down €25,021 (-41.0%), from €61,000 to €35,979
- Cash +€5,363
new in 2025: €5,363
mainly Receivables within one year (+€29,660) and Receivables after one year (+€25,021)
- Tangible fixed assets -€3,146
down €3,146 (-22.1%), from €14,210 to €11,065
of which Furniture and vehicles: -€3,146
- Trade debts -€33,975
down €33,975 (-92.1%), from €36,885 to €2,911
- Debts after one year -€8,574
no longer reported in 2025 (was €8,574)
- Current portion of long-term debt -€4,978
no longer reported in 2025 (was €4,978)
- Profit (loss) carried forward -€2,580
down €2,580 (-5.6%), from €46,051 to €43,471
- Other debts -€2,359
no longer reported in 2025 (was €2,359)
- Turnover -€54,259
no longer reported in 2025 (was €54,259)
- Purchases and services -€37,119
no longer reported in 2025 (was €37,119)
- Gross operating margin -€15,711
down €15,711 (-91.7%), from €17,140 to €1,430
- Depreciation -€7,405
down €7,405 (-70.2%), from €10,550 to €3,146
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 | €122,729 | €70,264 | -€52,464 | -42.7% |
| Fixed assets | 21/28 | €15,445 | €12,300 | -€3,146 | -20.4% |
| Intangible fixed assets | 21 | €1,235 | €1,235 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,210 | €11,065 | -€3,146 | -22.1% |
| Plant, machinery and equipment | 23 | €460 | €460 | = | 0.0% |
| Furniture and vehicles | 24 | €13,274 | €10,128 | -€3,146 | -23.7% |
| Other tangible fixed assets | 26 | €477 | €477 | = | 0.0% |
| Current assets | 29/58 | €107,283 | €57,965 | -€49,319 | -46.0% |
| Amounts receivable after more than one year | 29 | €61,000 | €35,979 | -€25,021 | -41.0% |
| Other amounts receivable | 291 | €61,000 | €35,979 | -€25,021 | -41.0% |
| Amounts receivable within one year | 40/41 | €46,283 | €16,623 | -€29,660 | -64.1% |
| Trade receivables | 40 | €34,411 | €5,700 | -€28,711 | -83.4% |
| Other amounts receivable | 41 | €11,872 | €10,923 | -€949 | -8.0% |
| Cash at bank and in hand | 54/58 | - | €5,363 | +€5,363 | |
| Total equity and liabilities | 10/49 | €122,729 | €70,264 | -€52,464 | -42.7% |
| Equity | 10/15 | €66,511 | €63,931 | -€2,580 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,051 | €43,471 | -€2,580 | -5.6% |
| Amounts payable | 17/49 | €56,218 | €6,333 | -€49,885 | -88.7% |
| Amounts payable after more than one year | 17 | €8,574 | - | -€8,574 | |
| Financial debts | 170/4 | €8,574 | - | -€8,574 | |
| Amounts payable within one year | 42/48 | €47,644 | €6,333 | -€41,311 | -86.7% |
| Current portion of amounts payable after more than one year | 42 | €4,978 | - | -€4,978 | |
| Trade debts | 44 | €36,885 | €2,911 | -€33,975 | -92.1% |
| Suppliers | 440/4 | €36,885 | €2,911 | -€33,975 | -92.1% |
| Taxes, remuneration and social security | 45 | €3,422 | €3,422 | = | 0.0% |
| Taxes | 450/3 | €3,422 | €3,422 | = | 0.0% |
| Other amounts payable | 47/48 | €2,359 | - | -€2,359 | |
| Turnover | 70 | €54,259 | - | -€54,259 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,119 | - | -€37,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,550 | €3,146 | -€7,405 | -70.2% |
| Other operating charges | 640/8 | €300 | €782 | +€482 | +160.6% |
| Gross operating margin | 9900 | €17,140 | €1,430 | -€15,711 | -91.7% |
| Operating profit (loss) | 9901 | €6,290 | -€2,498 | -€8,788 | |
| Financial charges | 65/66B | €101 | €81 | -€19 | -19.2% |
| Recurring financial charges | 65 | €101 | €81 | -€19 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €6,189 | -€2,580 | -€8,769 | |
| Profit (loss) for the period | 9904 | €6,189 | -€2,580 | -€8,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,189 | -€2,580 | -€8,769 |
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 29 September 2026 via checked.be.