OCE PHARMA: 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.
OCE PHARMA
Largest movements
- Cash +€275
up €275 (+45.5%), from €605 to €880
mainly Other debts (+€201) and Net result for the year (+€134)
- Other debts +€201
up €201 (+0.4%), from €46,904 to €47,105
- Profit (loss) carried forward +€134
up €134 (+0.2%), from -€66,811 to -€66,677
- Trade debts -€60
down €60 (-100.0%), from €60 to €0
- Gross operating margin +€2,042
up €2,042, from -€1,975 to €68
- Financial income +€228
new in 2024: €228
- Financial charges -€61
down €61 (-58.4%), from €105 to €44
- Other operating charges -€28
down €28 (-19.1%), from €146 to €118
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €605 | €880 | +€275 | +45.5% |
| Current assets | 29/58 | €605 | €880 | +€275 | +45.5% |
| Cash at bank and in hand | 54/58 | €605 | €880 | +€275 | +45.5% |
| Total equity and liabilities | 10/49 | €605 | €880 | +€275 | +45.5% |
| Equity | 10/15 | -€46,359 | -€46,225 | +€134 | +0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,811 | -€66,677 | +€134 | +0.2% |
| Amounts payable | 17/49 | €46,964 | €47,105 | +€141 | +0.3% |
| Amounts payable within one year | 42/48 | €46,964 | €47,105 | +€141 | +0.3% |
| Trade debts | 44 | €60 | €0 | -€60 | -100.0% |
| Suppliers | 440/4 | €60 | €0 | -€60 | -100.0% |
| Other amounts payable | 47/48 | €46,904 | €47,105 | +€201 | +0.4% |
| Other operating charges | 640/8 | €146 | €118 | -€28 | -19.1% |
| Gross operating margin | 9900 | -€1,975 | €68 | +€2,042 | |
| Operating profit (loss) | 9901 | -€2,121 | -€50 | +€2,070 | +97.6% |
| Financial income | 75/76B | - | €228 | +€228 | |
| Recurring financial income | 75 | - | €228 | +€228 | |
| Financial charges | 65/66B | €105 | €44 | -€61 | -58.4% |
| Recurring financial charges | 65 | €105 | €44 | -€61 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,225 | €134 | +€2,359 | |
| Profit (loss) for the period | 9904 | -€2,225 | €134 | +€2,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,225 | €134 | +€2,359 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.