OZOOS: 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.
OZOOS
Largest movements
- Cash +€33,057
up €33,057 (+105.6%), from €31,301 to €64,358
mainly Net result for the year (+€73,255) and Depreciation (+€21,552)
- Receivables within one year +€30,693
up €30,693 (+522.6%), from €5,873 to €36,565
of which Trade receivables: +€36,017
- Intangible fixed assets -€20,145
down €20,145 (-22.2%), from €90,891 to €70,746
- Profit (loss) carried forward +€73,255
up €73,255 (+21.0%), from -€348,620 to -€275,365
- Accrued charges and deferred income -€17,663
down €17,663 (-7.6%), from €231,980 to €214,317
- Tax, wage and social debts -€12,102
down €12,102 (-96.7%), from €12,516 to €414
of which Remuneration and social security: -€12,200
- Gross operating margin +€74,919
up €74,919 (+309.2%), from €24,232 to €99,151
- Depreciation -€8,702
down €8,702 (-28.8%), from €30,254 to €21,552
- Staff costs -€1,705
no longer reported in 2025 (was €1,705)
- Financial charges +€1,689
up €1,689 (+101.0%), from €1,672 to €3,360
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 | €130,656 | €173,263 | +€42,607 | +32.6% |
| Fixed assets | 21/28 | €93,398 | €71,846 | -€21,552 | -23.1% |
| Intangible fixed assets | 21 | €90,891 | €70,746 | -€20,145 | -22.2% |
| Tangible fixed assets | 22/27 | €2,132 | €725 | -€1,407 | -66.0% |
| Plant, machinery and equipment | 23 | €2,132 | €725 | -€1,407 | -66.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €37,259 | €101,418 | +€64,159 | +172.2% |
| Amounts receivable within one year | 40/41 | €5,873 | €36,565 | +€30,693 | +522.6% |
| Trade receivables | 40 | €548 | €36,565 | +€36,017 | +6572.6% |
| Other amounts receivable | 41 | €5,325 | - | -€5,325 | |
| Cash at bank and in hand | 54/58 | €31,301 | €64,358 | +€33,057 | +105.6% |
| Deferred charges and accrued income | 490/1 | €85 | €495 | +€410 | +481.5% |
| Total equity and liabilities | 10/49 | €130,656 | €173,263 | +€42,607 | +32.6% |
| Equity | 10/15 | -€255,410 | -€182,155 | +€73,255 | +28.7% |
| Contributions | 10/11 | €33,600 | €33,600 | = | 0.0% |
| Reserves | 13 | €59,610 | €59,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €3,360 | €3,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€348,620 | -€275,365 | +€73,255 | +21.0% |
| Amounts payable | 17/49 | €386,066 | €355,419 | -€30,647 | -7.9% |
| Amounts payable within one year | 42/48 | €154,086 | €141,102 | -€12,984 | -8.4% |
| Trade debts | 44 | €18,222 | €18,117 | -€106 | -0.6% |
| Suppliers | 440/4 | €18,222 | €18,117 | -€106 | -0.6% |
| Taxes, remuneration and social security | 45 | €12,516 | €414 | -€12,102 | -96.7% |
| Taxes | 450/3 | €316 | €414 | +€98 | +31.0% |
| Remuneration and social security | 454/9 | €12,200 | - | -€12,200 | |
| Other amounts payable | 47/48 | €123,348 | €122,571 | -€777 | -0.6% |
| Accrued charges and deferred income | 492/3 | €231,980 | €214,317 | -€17,663 | -7.6% |
| Remuneration, social security and pensions | 62 | €1,705 | - | -€1,705 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,254 | €21,552 | -€8,702 | -28.8% |
| Other operating charges | 640/8 | - | €847 | +€847 | |
| Gross operating margin | 9900 | €24,232 | €99,151 | +€74,919 | +309.2% |
| Operating profit (loss) | 9901 | -€7,726 | €76,752 | +€84,478 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +107.4% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +107.4% |
| Financial charges | 65/66B | €1,672 | €3,360 | +€1,689 | +101.0% |
| Recurring financial charges | 65 | €1,672 | €3,360 | +€1,689 | +101.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,396 | €73,396 | +€82,792 | |
| Income taxes | 67/77 | €316 | €141 | -€175 | -55.3% |
| Profit (loss) for the period | 9904 | -€9,712 | €73,255 | +€82,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,712 | €73,255 | +€82,967 |
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 29 September 2026 via checked.be.