OZSAH: 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.
OZSAH
Largest movements
- Cash +€32,856
up €32,856 (+84.3%), from €38,984 to €71,840
mainly Net result for the year (+€29,836) and Tax, wage and social debts (+€17,212)
- Receivables within one year +€11,675
up €11,675 (+27,151%), from €43 to €11,718
of which Other amounts receivable: +€10,304
- Tangible fixed assets -€3,651
down €3,651 (-19.9%), from €18,373 to €14,722
of which Furniture and vehicles: -€5,059
- Deferred charges and accrued income -€1,291
down €1,291 (-81.7%), from €1,580 to €289
- Profit (loss) carried forward +€29,836
up €29,836 (+199%), from €14,990 to €44,826
- Tax, wage and social debts +€17,212
up €17,212 (+135%), from €12,775 to €29,987
of which Taxes: +€15,091
- Reserves -€10,500
down €10,500 (-99.7%), from €10,527 to €27
of which Distributable reserves: -€10,500
- Other debts +€10,454
up €10,454 (+22,726%), from €46 to €10,500
- Trade debts -€5,648
down €5,648 (-38.9%), from €14,513 to €8,865
of which Suppliers: -€7,197
- Gross operating margin +€16,890
up €16,890 (+44.6%), from €37,837 to €54,727
- Taxes +€3,878
up €3,878 (+40.3%), from €9,620 to €13,498
- Other operating charges +€1,632
up €1,632 (+326%), from €500 to €2,132
- Financial charges +€781
up €781 (+35.7%), from €2,186 to €2,967
- Depreciation +€700
up €700 (+12.5%), from €5,596 to €6,296
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 | €61,268 | €101,438 | +€40,170 | +65.6% |
| Fixed assets | 21/28 | €18,373 | €14,722 | -€3,651 | -19.9% |
| Tangible fixed assets | 22/27 | €18,373 | €14,722 | -€3,651 | -19.9% |
| Plant, machinery and equipment | 23 | €4,151 | €3,482 | -€669 | -16.1% |
| Furniture and vehicles | 24 | €9,670 | €4,611 | -€5,059 | -52.3% |
| Other tangible fixed assets | 26 | €4,552 | €6,629 | +€2,077 | +45.6% |
| Current assets | 29/58 | €42,895 | €86,716 | +€43,821 | +102% |
| Stocks and contracts in progress | 3 | €2,288 | €2,869 | +€581 | +25.4% |
| Stocks | 30/36 | €2,288 | €2,869 | +€581 | +25.4% |
| Amounts receivable within one year | 40/41 | €43 | €11,718 | +€11,675 | +27,151% |
| Trade receivables | 40 | €43 | €1,414 | +€1,371 | +3,188% |
| Other amounts receivable | 41 | - | €10,304 | +€10,304 | |
| Cash at bank and in hand | 54/58 | €38,984 | €71,840 | +€32,856 | +84.3% |
| Deferred charges and accrued income | 490/1 | €1,580 | €289 | -€1,291 | -81.7% |
| Total equity and liabilities | 10/49 | €61,268 | €101,438 | +€40,170 | +65.6% |
| Equity | 10/15 | €31,717 | €51,053 | +€19,336 | +61.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,527 | €27 | -€10,500 | -99.7% |
| Non-distributable reserves | 130/1 | €27 | €27 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27 | €27 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | - | -€10,500 | |
| Profit (loss) carried forward | 14 | €14,990 | €44,826 | +€29,836 | +199% |
| Amounts payable | 17/49 | €29,551 | €50,385 | +€20,834 | +70.5% |
| Amounts payable within one year | 42/48 | €29,551 | €49,352 | +€19,801 | +67.0% |
| Financial debts | 43 | €2,217 | - | -€2,217 | |
| Credit institutions | 430/8 | €2,217 | - | -€2,217 | |
| Trade debts | 44 | €14,513 | €8,865 | -€5,648 | -38.9% |
| Suppliers | 440/4 | €14,513 | €7,316 | -€7,197 | -49.6% |
| Bills of exchange payable | 441 | - | €1,549 | +€1,549 | |
| Taxes, remuneration and social security | 45 | €12,775 | €29,987 | +€17,212 | +135% |
| Taxes | 450/3 | €10,366 | €25,457 | +€15,091 | +146% |
| Remuneration and social security | 454/9 | €2,409 | €4,530 | +€2,121 | +88.0% |
| Other amounts payable | 47/48 | €46 | €10,500 | +€10,454 | +22,726% |
| Accrued charges and deferred income | 492/3 | - | €1,033 | +€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €6,296 | +€700 | +12.5% |
| Other operating charges | 640/8 | €500 | €2,132 | +€1,632 | +326% |
| Gross operating margin | 9900 | €37,837 | €54,727 | +€16,890 | +44.6% |
| Operating profit (loss) | 9901 | €31,741 | €46,299 | +€14,558 | +45.9% |
| Financial income | 75/76B | €3 | €2 | -€1 | -33.3% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -33.3% |
| Financial charges | 65/66B | €2,186 | €2,967 | +€781 | +35.7% |
| Recurring financial charges | 65 | €2,186 | €2,967 | +€781 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €29,558 | €43,334 | +€13,776 | +46.6% |
| Income taxes | 67/77 | €9,620 | €13,498 | +€3,878 | +40.3% |
| Profit (loss) for the period | 9904 | €19,938 | €29,836 | +€9,898 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,938 | €29,836 | +€9,898 | +49.6% |
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 31 October 2026 via checked.be.