OZORA DESIGN: 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.
OZORA DESIGN
Largest movements
- Tangible fixed assets +€10,353
up €10,353 (+614%), from €1,686 to €12,039
of which Plant, machinery and equipment: +€10,089
- Receivables within one year +€10,251
up €10,251 (+17.1%), from €59,948 to €70,199
of which Trade receivables: +€11,144
- Deferred charges and accrued income +€1,621
up €1,621 (+735%), from €221 to €1,842
- Cash +€1,276
up €1,276 (+24.5%), from €5,201 to €6,477
mainly Trade debts (+€25,419) and Debts after one year (+€4,771)
- Trade debts +€25,419
up €25,419 (+1,718%), from €1,480 to €26,898
- Tax, wage and social debts -€10,577
down €10,577 (-47.3%), from €22,372 to €11,795
of which Taxes: -€14,177
- Debts after one year +€4,771
new in 2025: €4,771
- Profit (loss) carried forward +€2,030
up €2,030 (+5.0%), from €40,645 to €42,675
- Current portion of long-term debt +€1,618
new in 2025: €1,618
- Gross operating margin +€4,174
up €4,174 (+214%), from €1,955 to €6,129
- Depreciation +€972
up €972 (+71.8%), from €1,354 to €2,326
- Other operating charges +€587
up €587 (+127%), from €462 to €1,049
- Financial charges +€557
up €557 (+113%), from €494 to €1,051
- Financial income +€416
up €416 (+21.8%), from €1,910 to €2,326
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 | €67,056 | €90,557 | +€23,501 | +35.0% |
| Fixed assets | 21/28 | €1,686 | €12,039 | +€10,353 | +614% |
| Tangible fixed assets | 22/27 | €1,686 | €12,039 | +€10,353 | +614% |
| Plant, machinery and equipment | 23 | - | €10,089 | +€10,089 | |
| Furniture and vehicles | 24 | €1,686 | €1,950 | +€264 | +15.7% |
| Current assets | 29/58 | €65,370 | €78,517 | +€13,148 | +20.1% |
| Amounts receivable within one year | 40/41 | €59,948 | €70,199 | +€10,251 | +17.1% |
| Trade receivables | 40 | €24,401 | €35,545 | +€11,144 | +45.7% |
| Other amounts receivable | 41 | €35,547 | €34,653 | -€893 | -2.5% |
| Cash at bank and in hand | 54/58 | €5,201 | €6,477 | +€1,276 | +24.5% |
| Deferred charges and accrued income | 490/1 | €221 | €1,842 | +€1,621 | +735% |
| Total equity and liabilities | 10/49 | €67,056 | €90,557 | +€23,501 | +35.0% |
| Equity | 10/15 | €42,645 | €44,675 | +€2,030 | +4.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,645 | €42,675 | +€2,030 | +5.0% |
| Amounts payable | 17/49 | €24,411 | €45,882 | +€21,471 | +88.0% |
| Amounts payable after more than one year | 17 | - | €4,771 | +€4,771 | |
| Financial debts | 170/4 | - | €4,771 | +€4,771 | |
| Amounts payable within one year | 42/48 | €24,411 | €41,111 | +€16,700 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | - | €1,618 | +€1,618 | |
| Trade debts | 44 | €1,480 | €26,898 | +€25,419 | +1,718% |
| Suppliers | 440/4 | €1,480 | €26,898 | +€25,419 | +1,718% |
| Taxes, remuneration and social security | 45 | €22,372 | €11,795 | -€10,577 | -47.3% |
| Taxes | 450/3 | €22,372 | €8,195 | -€14,177 | -63.4% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €560 | €800 | +€240 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,354 | €2,326 | +€972 | +71.8% |
| Other operating charges | 640/8 | €462 | €1,049 | +€587 | +127% |
| Gross operating margin | 9900 | €1,955 | €6,129 | +€4,174 | +214% |
| Operating profit (loss) | 9901 | €139 | €2,754 | +€2,615 | +1,878% |
| Financial income | 75/76B | €1,910 | €2,326 | +€416 | +21.8% |
| Recurring financial income | 75 | €1,910 | €2,326 | +€416 | +21.8% |
| Financial charges | 65/66B | €494 | €1,051 | +€557 | +113% |
| Recurring financial charges | 65 | €494 | €1,051 | +€557 | +113% |
| Profit (loss) for the period before taxes | 9903 | €1,555 | €4,030 | +€2,475 | +159% |
| Income taxes | 67/77 | €1,352 | €1,200 | -€152 | -11.3% |
| Profit (loss) for the period | 9904 | €203 | €2,830 | +€2,627 | +1,295% |
| Profit (loss) for the period to be appropriated | 9905 | €203 | €2,830 | +€2,627 | +1,295% |
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 15 October 2026 via checked.be.