OOSTERAPOTHEEK: 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.
OOSTERAPOTHEEK
Largest movements
- Cash +€36,239
up €36,239 (+50.0%), from €72,466 to €108,705
mainly Net result for the year (+€36,265) and Depreciation (+€13,331)
- Receivables within one year +€12,724
up €12,724 (+34.0%), from €37,435 to €50,160
of which Trade receivables: +€14,619
- Tangible fixed assets -€9,892
down €9,892 (-21.4%), from €46,261 to €36,370
of which Plant, machinery and equipment: -€7,565
- Stocks and contracts +€9,219
up €9,219 (+15.3%), from €60,076 to €69,295
- Deferred charges and accrued income -€6,038
down €6,038 (-61.9%), from €9,750 to €3,712
- Reserves +€24,442
up €24,442 (+24.0%), from €101,740 to €126,183
- Trade debts +€13,070
up €13,070 (+68.7%), from €19,037 to €32,106
- Other debts +€10,182
up €10,182 (+33.5%), from €30,363 to €40,545
- Accrued charges and deferred income -€8,017
down €8,017 (-87.6%), from €9,152 to €1,135
- Gross operating margin +€25,221
up €25,221 (+36.2%), from €69,703 to €94,924
- Taxes +€4,685
up €4,685 (+49.8%), from €9,415 to €14,100
- Staff costs +€4,175
up €4,175 (+19.1%), from €21,913 to €26,088
- Depreciation +€1,442
up €1,442 (+12.1%), from €11,889 to €13,331
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 | €234,489 | €275,743 | +€41,255 | +17.6% |
| Fixed assets | 21/28 | €48,761 | €38,870 | -€9,892 | -20.3% |
| Tangible fixed assets | 22/27 | €46,261 | €36,370 | -€9,892 | -21.4% |
| Land and buildings | 22 | €21,777 | €16,984 | -€4,794 | -22.0% |
| Plant, machinery and equipment | 23 | €23,790 | €16,225 | -€7,565 | -31.8% |
| Furniture and vehicles | 24 | €694 | €3,161 | +€2,467 | +356% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €185,727 | €236,874 | +€51,146 | +27.5% |
| Stocks and contracts in progress | 3 | €60,076 | €69,295 | +€9,219 | +15.3% |
| Stocks | 30/36 | €60,076 | €69,295 | +€9,219 | +15.3% |
| Amounts receivable within one year | 40/41 | €37,435 | €50,160 | +€12,724 | +34.0% |
| Trade receivables | 40 | €34,914 | €49,534 | +€14,619 | +41.9% |
| Other amounts receivable | 41 | €2,521 | €626 | -€1,895 | -75.2% |
| Current investments | 50/53 | €6,000 | €5,002 | -€998 | -16.6% |
| Cash at bank and in hand | 54/58 | €72,466 | €108,705 | +€36,239 | +50.0% |
| Deferred charges and accrued income | 490/1 | €9,750 | €3,712 | -€6,038 | -61.9% |
| Total equity and liabilities | 10/49 | €234,489 | €275,743 | +€41,255 | +17.6% |
| Equity | 10/15 | €169,964 | €194,406 | +€24,442 | +14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,740 | €126,183 | +€24,442 | +24.0% |
| Distributable reserves | 133 | €101,740 | €126,183 | +€24,442 | +24.0% |
| Profit (loss) carried forward | 14 | €49,623 | €49,623 | = | 0.0% |
| Amounts payable | 17/49 | €64,525 | €81,337 | +€16,812 | +26.1% |
| Amounts payable within one year | 42/48 | €55,373 | €80,202 | +€24,829 | +44.8% |
| Trade debts | 44 | €19,037 | €32,106 | +€13,070 | +68.7% |
| Suppliers | 440/4 | €19,037 | €32,106 | +€13,070 | +68.7% |
| Taxes, remuneration and social security | 45 | €5,973 | €7,551 | +€1,578 | +26.4% |
| Taxes | 450/3 | €3,011 | €3,582 | +€572 | +19.0% |
| Remuneration and social security | 454/9 | €2,963 | €3,969 | +€1,006 | +34.0% |
| Other amounts payable | 47/48 | €30,363 | €40,545 | +€10,182 | +33.5% |
| Accrued charges and deferred income | 492/3 | €9,152 | €1,135 | -€8,017 | -87.6% |
| Remuneration, social security and pensions | 62 | €21,913 | €26,088 | +€4,175 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,889 | €13,331 | +€1,442 | +12.1% |
| Other operating charges | 640/8 | €705 | €785 | +€80 | +11.4% |
| Non-recurring operating charges | 66A | - | €43 | +€43 | |
| Gross operating margin | 9900 | €69,703 | €94,924 | +€25,221 | +36.2% |
| Operating profit (loss) | 9901 | €35,195 | €54,676 | +€19,481 | +55.4% |
| Financial income | 75/76B | €756 | €545 | -€212 | -28.0% |
| Recurring financial income | 75 | €756 | €545 | -€212 | -28.0% |
| Financial charges | 65/66B | €4,366 | €4,855 | +€489 | +11.2% |
| Recurring financial charges | 65 | €4,366 | €4,855 | +€489 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €31,585 | €50,366 | +€18,781 | +59.5% |
| Income taxes | 67/77 | €9,415 | €14,100 | +€4,685 | +49.8% |
| Profit (loss) for the period | 9904 | €22,170 | €36,265 | +€14,095 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,170 | €36,265 | +€14,095 | +63.6% |
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 30 October 2026 via checked.be.