ONCOPATH: 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.
ONCOPATH
Largest movements
- Receivables after one year +€100,000
new in 2024: €100,000
- Receivables within one year -€72,238
down €72,238 (-50.0%), from €144,413 to €72,175
of which Other amounts receivable: -€100,448
- Intangible fixed assets -€32,000
down €32,000 (-100.0%), from €32,000 to €0
- Tangible fixed assets -€31,186
down €31,186 (-16.7%), from €186,484 to €155,298
of which Plant, machinery and equipment: -€166,335
- Accrued charges and deferred income +€36,000
new in 2024: €36,000
- Current portion of long-term debt -€31,016
down €31,016 (-64.8%), from €47,890 to €16,874
- Trade debts -€20,354
down €20,354 (-78.0%), from €26,091 to €5,737
- Profit (loss) carried forward +€19,388
up €19,388 (+12.0%), from €161,237 to €180,625
- Other debts -€19,125
down €19,125 (-100.0%), from €19,125 to €0
- Turnover -€226,778
no longer reported in 2024 (was €226,778)
- Purchases and services -€155,807
no longer reported in 2024 (was €155,807)
- Gross operating margin +€22,916
up €22,916 (+32.3%), from €70,971 to €93,888
- Staff costs -€20,452
down €20,452 (-92.9%), from €22,005 to €1,554
- Other operating charges -€5,984
down €5,984 (-98.3%), from €6,085 to €101
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 | €362,933 | €327,642 | -€35,291 | -9.7% |
| Fixed assets | 21/28 | €218,509 | €155,323 | -€63,186 | -28.9% |
| Intangible fixed assets | 21 | €32,000 | €0 | -€32,000 | -100.0% |
| Tangible fixed assets | 22/27 | €186,484 | €155,298 | -€31,186 | -16.7% |
| Plant, machinery and equipment | 23 | €166,335 | €0 | -€166,335 | -100.0% |
| Furniture and vehicles | 24 | €18,920 | €13,056 | -€5,864 | -31.0% |
| Other tangible fixed assets | 26 | €1,229 | €142,241 | +€141,012 | +11474.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €144,424 | €172,320 | +€27,895 | +19.3% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €144,413 | €72,175 | -€72,238 | -50.0% |
| Trade receivables | 40 | - | €28,210 | +€28,210 | |
| Other amounts receivable | 41 | €144,413 | €43,965 | -€100,448 | -69.6% |
| Cash at bank and in hand | 54/58 | €11 | €145 | +€134 | +1218.1% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €362,933 | €327,642 | -€35,291 | -9.7% |
| Equity | 10/15 | €181,697 | €201,085 | +€19,388 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €161,237 | €180,625 | +€19,388 | +12.0% |
| Amounts payable | 17/49 | €181,236 | €126,558 | -€54,679 | -30.2% |
| Amounts payable after more than one year | 17 | €73,845 | €56,971 | -€16,874 | -22.9% |
| Financial debts | 170/4 | €73,845 | €56,971 | -€16,874 | -22.9% |
| Amounts payable within one year | 42/48 | €107,391 | €33,586 | -€73,805 | -68.7% |
| Current portion of amounts payable after more than one year | 42 | €47,890 | €16,874 | -€31,016 | -64.8% |
| Financial debts | 43 | €3,142 | - | -€3,142 | |
| Credit institutions | 430/8 | €3,142 | - | -€3,142 | |
| Trade debts | 44 | €26,091 | €5,737 | -€20,354 | -78.0% |
| Suppliers | 440/4 | €26,091 | €5,737 | -€20,354 | -78.0% |
| Taxes, remuneration and social security | 45 | €11,143 | €10,975 | -€168 | -1.5% |
| Taxes | 450/3 | €10,093 | €10,975 | +€882 | +8.7% |
| Remuneration and social security | 454/9 | €1,050 | €0 | -€1,050 | -100.0% |
| Other amounts payable | 47/48 | €19,125 | €0 | -€19,125 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €36,000 | +€36,000 | |
| Turnover | 70 | €226,778 | - | -€226,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | €155,807 | - | -€155,807 | |
| Remuneration, social security and pensions | 62 | €22,005 | €1,554 | -€20,452 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,956 | €67,713 | -€244 | -0.4% |
| Other operating charges | 640/8 | €6,085 | €101 | -€5,984 | -98.3% |
| Gross operating margin | 9900 | €70,971 | €93,888 | +€22,916 | +32.3% |
| Operating profit (loss) | 9901 | -€25,075 | €24,520 | +€49,595 | |
| Financial charges | 65/66B | €4,140 | €4,716 | +€576 | +13.9% |
| Recurring financial charges | 65 | €4,140 | €4,716 | +€576 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,214 | €19,804 | +€49,019 | |
| Income taxes | 67/77 | - | €417 | +€417 | |
| Profit (loss) for the period | 9904 | -€29,214 | €19,388 | +€48,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,214 | €19,388 | +€48,602 |
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 5 October 2026 via checked.be.