Aa.Pharma Oosthoven: 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.
Aa.Pharma Oosthoven
Largest movements
- Cash +€51,672
up €51,672 (+87.0%), from €59,376 to €111,048
mainly Other debts (+€70,364) and Net result for the year (+€52,364)
- Tangible fixed assets -€34,522
down €34,522 (-11.9%), from €290,274 to €255,752
of which Plant, machinery and equipment: -€22,601
- Receivables within one year +€13,641
up €13,641 (+10.6%), from €129,178 to €142,819
of which Trade receivables: +€27,274
- Stocks and contracts +€7,121
up €7,121 (+5.2%), from €137,344 to €144,466
- Other debts +€70,364
up €70,364 (+100%), from €70,249 to €140,614
- Debts after one year -€11,889
down €11,889 (-6.9%), from €171,861 to €159,972
- Trade debts -€11,008
down €11,008 (-7.0%), from €156,682 to €145,674
- Short-term financial debts -€7,606
down €7,606 (-100%), from €7,606 to €0
- Gross operating margin +€44,464
up €44,464 (+20.8%), from €213,853 to €258,316
- Taxes +€9,449
up €9,449 (+109%), from €8,643 to €18,092
- Staff costs +€8,973
up €8,973 (+6.8%), from €131,506 to €140,480
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 | €625,486 | €663,534 | +€38,048 | +6.1% |
| Fixed assets | 21/28 | €295,274 | €260,752 | -€34,522 | -11.7% |
| Tangible fixed assets | 22/27 | €290,274 | €255,752 | -€34,522 | -11.9% |
| Land and buildings | 22 | €259,047 | €247,126 | -€11,921 | -4.6% |
| Plant, machinery and equipment | 23 | €31,227 | €8,626 | -€22,601 | -72.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €330,212 | €402,781 | +€72,570 | +22.0% |
| Stocks and contracts in progress | 3 | €137,344 | €144,466 | +€7,121 | +5.2% |
| Stocks | 30/36 | €137,344 | €144,466 | +€7,121 | +5.2% |
| Amounts receivable within one year | 40/41 | €129,178 | €142,819 | +€13,641 | +10.6% |
| Trade receivables | 40 | €104,195 | €131,468 | +€27,274 | +26.2% |
| Other amounts receivable | 41 | €24,983 | €11,350 | -€13,633 | -54.6% |
| Cash at bank and in hand | 54/58 | €59,376 | €111,048 | +€51,672 | +87.0% |
| Deferred charges and accrued income | 490/1 | €4,314 | €4,449 | +€135 | +3.1% |
| Total equity and liabilities | 10/49 | €625,486 | €663,534 | +€38,048 | +6.1% |
| Equity | 10/15 | €179,025 | €179,025 | = | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €160,433 | €160,433 | = | 0.0% |
| Distributable reserves | 133 | €160,433 | €160,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €446,461 | €484,509 | +€38,048 | +8.5% |
| Amounts payable after more than one year | 17 | €171,861 | €159,972 | -€11,889 | -6.9% |
| Financial debts | 170/4 | €171,861 | €159,972 | -€11,889 | -6.9% |
| Amounts payable within one year | 42/48 | €274,600 | €324,536 | +€49,937 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €25,108 | €21,109 | -€4,000 | -15.9% |
| Financial debts | 43 | €7,606 | €0 | -€7,606 | -100% |
| Credit institutions | 430/8 | €7,606 | €0 | -€7,606 | -100% |
| Trade debts | 44 | €156,682 | €145,674 | -€11,008 | -7.0% |
| Suppliers | 440/4 | €156,682 | €145,674 | -€11,008 | -7.0% |
| Taxes, remuneration and social security | 45 | €14,954 | €17,140 | +€2,186 | +14.6% |
| Taxes | 450/3 | €118 | €0 | -€118 | -100% |
| Remuneration and social security | 454/9 | €14,836 | €17,140 | +€2,304 | +15.5% |
| Other amounts payable | 47/48 | €70,249 | €140,614 | +€70,364 | +100% |
| Remuneration, social security and pensions | 62 | €131,506 | €140,480 | +€8,973 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,956 | €39,091 | -€1,865 | -4.6% |
| Other operating charges | 640/8 | €1,530 | €1,577 | +€47 | +3.1% |
| Gross operating margin | 9900 | €213,853 | €258,316 | +€44,464 | +20.8% |
| Operating profit (loss) | 9901 | €39,861 | €77,169 | +€37,308 | +93.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,174 | €6,713 | +€540 | +8.7% |
| Recurring financial charges | 65 | €6,174 | €6,713 | +€540 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €33,687 | €70,456 | +€36,769 | +109% |
| Income taxes | 67/77 | €8,643 | €18,092 | +€9,449 | +109% |
| Profit (loss) for the period | 9904 | €25,045 | €52,364 | +€27,320 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €25,045 | €52,364 | +€27,320 | +109% |
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 26 October 2026 via checked.be.