OZTU: 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.
OZTU
Largest movements
- Tangible fixed assets -€43,505
down €43,505 (-33.1%), from €131,273 to €87,768
of which Other tangible fixed assets: -€40,911
- Cash -€42,950
down €42,950 (-54.0%), from €79,477 to €36,527
mainly Trade debts (-€44,218) and Debts after one year (-€36,733)
- Receivables within one year -€7,350
down €7,350 (-25.7%), from €28,589 to €21,239
of which Trade receivables: -€9,941
- Deferred charges and accrued income +€7,298
up €7,298 (+172.2%), from €4,239 to €11,537
- Stocks and contracts +€5,111
up €5,111 (+8.6%), from €59,679 to €64,790
- Trade debts -€44,218
down €44,218 (-17.8%), from €248,411 to €204,193
- Debts after one year -€36,733
down €36,733 (-39.4%), from €93,176 to €56,443
- Profit (loss) carried forward +€18,675
up €18,675 (+19.4%), from -€96,136 to -€77,461
- Other debts -€10,000
down €10,000 (-91.8%), from €10,892 to €892
- Tax, wage and social debts -€9,820
down €9,820 (-81.8%), from €12,007 to €2,187
- Turnover -€1.6m
no longer reported in 2025 (was €1.6m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin +€50,436
up €50,436 (+28.0%), from €179,976 to €230,412
- Staff costs +€32,767
up €32,767 (+26.5%), from €123,738 to €156,505
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 | €349,383 | €267,987 | -€81,396 | -23.3% |
| Fixed assets | 21/28 | €142,949 | €99,445 | -€43,505 | -30.4% |
| Tangible fixed assets | 22/27 | €131,273 | €87,768 | -€43,505 | -33.1% |
| Plant, machinery and equipment | 23 | €6,662 | €5,821 | -€841 | -12.6% |
| Furniture and vehicles | 24 | €2,945 | €1,192 | -€1,753 | -59.5% |
| Other tangible fixed assets | 26 | €121,666 | €80,755 | -€40,911 | -33.6% |
| Financial fixed assets | 28 | €11,677 | €11,677 | = | 0.0% |
| Current assets | 29/58 | €206,434 | €168,543 | -€37,891 | -18.4% |
| Amounts receivable after more than one year | 29 | €34,450 | €34,450 | = | 0.0% |
| Other amounts receivable | 291 | €34,450 | €34,450 | = | 0.0% |
| Stocks and contracts in progress | 3 | €59,679 | €64,790 | +€5,111 | +8.6% |
| Stocks | 30/36 | €59,679 | €64,790 | +€5,111 | +8.6% |
| Amounts receivable within one year | 40/41 | €28,589 | €21,239 | -€7,350 | -25.7% |
| Trade receivables | 40 | €10,428 | €488 | -€9,941 | -95.3% |
| Other amounts receivable | 41 | €18,160 | €20,751 | +€2,591 | +14.3% |
| Cash at bank and in hand | 54/58 | €79,477 | €36,527 | -€42,950 | -54.0% |
| Deferred charges and accrued income | 490/1 | €4,239 | €11,537 | +€7,298 | +172.2% |
| Total equity and liabilities | 10/49 | €349,383 | €267,987 | -€81,396 | -23.3% |
| Equity | 10/15 | -€51,136 | -€32,461 | +€18,675 | +36.5% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,136 | -€77,461 | +€18,675 | +19.4% |
| Amounts payable | 17/49 | €400,519 | €300,448 | -€100,070 | -25.0% |
| Amounts payable after more than one year | 17 | €93,176 | €56,443 | -€36,733 | -39.4% |
| Financial debts | 170/4 | €93,176 | €56,443 | -€36,733 | -39.4% |
| Amounts payable within one year | 42/48 | €307,343 | €244,005 | -€63,337 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €36,033 | €36,733 | +€700 | +1.9% |
| Trade debts | 44 | €248,411 | €204,193 | -€44,218 | -17.8% |
| Suppliers | 440/4 | €248,411 | €204,193 | -€44,218 | -17.8% |
| Taxes, remuneration and social security | 45 | €12,007 | €2,187 | -€9,820 | -81.8% |
| Remuneration and social security | 454/9 | €12,007 | €2,187 | -€9,820 | -81.8% |
| Other amounts payable | 47/48 | €10,892 | €892 | -€10,000 | -91.8% |
| Turnover | 70 | €1,557,826 | - | -€1.6m | |
| Non-recurring operating income | 76A | €2,139 | €500 | -€1,639 | -76.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,381,347 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €123,738 | €156,505 | +€32,767 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,554 | €44,655 | +€101 | +0.2% |
| Other operating charges | 640/8 | €3,296 | €3,939 | +€643 | +19.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €179,976 | €230,412 | +€50,436 | +28.0% |
| Operating profit (loss) | 9901 | €8,389 | €25,314 | +€16,925 | +201.8% |
| Financial income | 75/76B | €1,432 | €1,986 | +€554 | +38.7% |
| Recurring financial income | 75 | €1,432 | €1,986 | +€554 | +38.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €10,740 | €8,625 | -€2,114 | -19.7% |
| Recurring financial charges | 65 | €10,740 | €8,625 | -€2,114 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€919 | €18,675 | +€19,594 | |
| Profit (loss) for the period | 9904 | -€919 | €18,675 | +€19,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€919 | €18,675 | +€19,594 |
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 5 October 2026 via checked.be.