Ozy: 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.
Ozy
Largest movements
- Receivables after one year -€133,411
down €133,411 (-61.9%), from €215,592 to €82,181
of which Other amounts receivable: -€130,261
- Deferred charges and accrued income +€121,959
up €121,959 (+138.6%), from €88,017 to €209,976
- Cash -€111,407
down €111,407 (-96.5%), from €115,437 to €4,030
mainly Deferred charges and accrued income (-€121,959) and Trade debts (-€117,959)
- Receivables within one year -€40,873
down €40,873 (-60.8%), from €67,257 to €26,384
of which Trade receivables: -€45,119
- Stocks and contracts +€22,188
up €22,188 (+119.5%), from €18,566 to €40,755
- Trade debts -€117,959
down €117,959 (-87.4%), from €135,033 to €17,074
- Accrued charges and deferred income -€41,925
down €41,925 (-100.0%), from €41,925 to €0
- Reserves +€38,559
up €38,559 (+23.5%), from €164,161 to €202,720
of which Distributable reserves: +€38,559
- Other debts -€29,959
down €29,959 (-34.7%), from €86,258 to €56,300
- Tax, wage and social debts +€22,646
up €22,646 (+81.9%), from €27,655 to €50,301
of which Taxes: +€16,199
- Gross operating margin +€61,975
up €61,975 (+81.3%), from €76,199 to €138,174
- Taxes +€15,129
up €15,129 (+301.2%), from €5,023 to €20,151
- Other operating charges +€6,817
new in 2025: €6,817
- Financial income +€3,917
up €3,917 (+30718.7%), from €13 to €3,929
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 | €505,435 | €368,662 | -€136,772 | -27.1% |
| Fixed assets | 21/28 | €565 | €5,337 | +€4,772 | +844.4% |
| Tangible fixed assets | 22/27 | €565 | €5,337 | +€4,772 | +844.4% |
| Plant, machinery and equipment | 23 | - | €3,920 | +€3,920 | |
| Furniture and vehicles | 24 | €565 | €1,416 | +€851 | +150.6% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €504,870 | €363,326 | -€141,544 | -28.0% |
| Amounts receivable after more than one year | 29 | €215,592 | €82,181 | -€133,411 | -61.9% |
| Trade receivables | 290 | €3,150 | - | -€3,150 | |
| Other amounts receivable | 291 | €212,442 | €82,181 | -€130,261 | -61.3% |
| Stocks and contracts in progress | 3 | €18,566 | €40,755 | +€22,188 | +119.5% |
| Stocks | 30/36 | €18,566 | €40,755 | +€22,188 | +119.5% |
| Amounts receivable within one year | 40/41 | €67,257 | €26,384 | -€40,873 | -60.8% |
| Trade receivables | 40 | €46,304 | €1,185 | -€45,119 | -97.4% |
| Other amounts receivable | 41 | €20,953 | €25,199 | +€4,246 | +20.3% |
| Cash at bank and in hand | 54/58 | €115,437 | €4,030 | -€111,407 | -96.5% |
| Deferred charges and accrued income | 490/1 | €88,017 | €209,976 | +€121,959 | +138.6% |
| Total equity and liabilities | 10/49 | €505,435 | €368,662 | -€136,772 | -27.1% |
| Equity | 10/15 | €214,563 | €244,988 | +€30,424 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,161 | €202,720 | +€38,559 | +23.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €162,301 | €200,860 | +€38,559 | +23.8% |
| Profit (loss) carried forward | 14 | €31,803 | €23,668 | -€8,135 | -25.6% |
| Amounts payable | 17/49 | €290,871 | €123,675 | -€167,197 | -57.5% |
| Amounts payable within one year | 42/48 | €248,946 | €123,675 | -€125,272 | -50.3% |
| Trade debts | 44 | €135,033 | €17,074 | -€117,959 | -87.4% |
| Suppliers | 440/4 | €135,033 | €17,074 | -€117,959 | -87.4% |
| Taxes, remuneration and social security | 45 | €27,655 | €50,301 | +€22,646 | +81.9% |
| Taxes | 450/3 | €18,246 | €34,445 | +€16,199 | +88.8% |
| Remuneration and social security | 454/9 | €9,409 | €15,856 | +€6,447 | +68.5% |
| Other amounts payable | 47/48 | €86,258 | €56,300 | -€29,959 | -34.7% |
| Accrued charges and deferred income | 492/3 | €41,925 | €0 | -€41,925 | -100.0% |
| Remuneration, social security and pensions | 62 | €75,311 | €73,932 | -€1,379 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €548 | +€358 | +188.3% |
| Other operating charges | 640/8 | - | €6,817 | +€6,817 | |
| Gross operating margin | 9900 | €76,199 | €138,174 | +€61,975 | +81.3% |
| Operating profit (loss) | 9901 | €698 | €56,878 | +€56,180 | +8053.2% |
| Financial income | 75/76B | €13 | €3,929 | +€3,917 | +30718.7% |
| Recurring financial income | 75 | €13 | €3,929 | +€3,917 | +30718.7% |
| Financial charges | 65/66B | €1,244 | €2,096 | +€852 | +68.5% |
| Recurring financial charges | 65 | €1,244 | €2,096 | +€852 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | -€534 | €58,710 | +€59,244 | |
| Income taxes | 67/77 | €5,023 | €20,151 | +€15,129 | +301.2% |
| Profit (loss) for the period | 9904 | -€5,556 | €38,559 | +€44,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,556 | €38,559 | +€44,116 |
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 10 October 2026 via checked.be.