OZTAS: 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.
OZTAS
Largest movements
- Receivables within one year -€17,709
down €17,709 (-55.3%), from €32,033 to €14,323
of which Trade receivables: -€16,300
- Tangible fixed assets -€5,702
down €5,702 (-3.5%), from €161,405 to €155,703
- Trade debts -€31,123
down €31,123 (-99.5%), from €31,278 to €156
- Reserves +€16,144
up €16,144 (+16.7%), from €96,630 to €112,774
of which Distributable reserves: +€16,144
- Debts after one year -€9,184
down €9,184 (-22.9%), from €40,140 to €30,956
- Gross operating margin +€15,783
up €15,783 (+84.3%), from €18,711 to €34,494
- Taxes +€5,914
up €5,914 (+251%), from €2,352 to €8,266
- Financial charges -€826
down €826 (-68.7%), from €1,203 to €377
- Other operating charges -€489
down €489 (-8.5%), from €5,730 to €5,241
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 | €377,777 | €356,568 | -€21,209 | -5.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €311,120 | €305,418 | -€5,702 | -1.8% |
| Tangible fixed assets | 22/27 | €161,405 | €155,703 | -€5,702 | -3.5% |
| Land and buildings | 22 | €161,405 | €155,703 | -€5,702 | -3.5% |
| Financial fixed assets | 28 | €149,715 | €149,715 | = | 0.0% |
| Current assets | 29/58 | €66,657 | €51,151 | -€15,507 | -23.3% |
| Amounts receivable after more than one year | 29 | €32,861 | €33,518 | +€657 | +2.0% |
| Other amounts receivable | 291 | €32,861 | €33,518 | +€657 | +2.0% |
| Amounts receivable within one year | 40/41 | €32,033 | €14,323 | -€17,709 | -55.3% |
| Trade receivables | 40 | €21,300 | €5,000 | -€16,300 | -76.5% |
| Other amounts receivable | 41 | €10,733 | €9,323 | -€1,409 | -13.1% |
| Cash at bank and in hand | 54/58 | €1,061 | €2,606 | +€1,546 | +146% |
| Deferred charges and accrued income | 490/1 | €703 | €703 | = | 0.0% |
| Total equity and liabilities | 10/49 | €377,777 | €356,568 | -€21,209 | -5.6% |
| Equity | 10/15 | €292,635 | €308,778 | +€16,144 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €96,630 | €112,774 | +€16,144 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €94,770 | €110,914 | +€16,144 | +17.0% |
| Profit (loss) carried forward | 14 | €177,405 | €177,405 | = | 0.0% |
| Amounts payable | 17/49 | €85,142 | €47,790 | -€37,353 | -43.9% |
| Amounts payable after more than one year | 17 | €40,140 | €30,956 | -€9,184 | -22.9% |
| Financial debts | 170/4 | €40,140 | €30,956 | -€9,184 | -22.9% |
| Amounts payable within one year | 42/48 | €45,003 | €16,834 | -€28,169 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €9,028 | €8,412 | -€616 | -6.8% |
| Trade debts | 44 | €31,278 | €156 | -€31,123 | -99.5% |
| Suppliers | 440/4 | €31,278 | €156 | -€31,123 | -99.5% |
| Taxes, remuneration and social security | 45 | €4,697 | €8,266 | +€3,569 | +76.0% |
| Taxes | 450/3 | €4,697 | €8,266 | +€3,569 | +76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,702 | €5,702 | = | 0.0% |
| Other operating charges | 640/8 | €5,730 | €5,241 | -€489 | -8.5% |
| Gross operating margin | 9900 | €18,711 | €34,494 | +€15,783 | +84.3% |
| Operating profit (loss) | 9901 | €7,279 | €23,551 | +€16,272 | +224% |
| Financial income | 75/76B | €1,278 | €1,236 | -€41 | -3.2% |
| Recurring financial income | 75 | €1,278 | €1,236 | -€41 | -3.2% |
| Financial charges | 65/66B | €1,203 | €377 | -€826 | -68.7% |
| Recurring financial charges | 65 | €1,203 | €377 | -€826 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €7,354 | €24,410 | +€17,056 | +232% |
| Income taxes | 67/77 | €2,352 | €8,266 | +€5,914 | +251% |
| Profit (loss) for the period | 9904 | €5,002 | €16,144 | +€11,142 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €5,002 | €16,144 | +€11,142 | +223% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.