Oostpharma: 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.
Oostpharma
Largest movements
- Cash -€38,397
down €38,397 (-36.2%), from €106,010 to €67,613
mainly Other debts (-€47,821) and Receivables within one year (-€27,188)
- Tangible fixed assets -€31,913
down €31,913 (-9.8%), from €327,259 to €295,346
of which Land and buildings: -€21,695
- Receivables within one year +€27,188
up €27,188 (+41.4%), from €65,645 to €92,834
of which Trade receivables: +€25,910
- Stocks and contracts +€18,502
up €18,502 (+13.4%), from €138,531 to €157,033
- Reserves +€50,468
up €50,468 (+29.0%), from €174,235 to €224,703
of which Distributable reserves: +€50,468
- Other debts -€47,821
down €47,821 (-18.7%), from €255,309 to €207,488
- Trade debts -€13,636
down €13,636 (-26.5%), from €51,513 to €37,877
- Current portion of long-term debt -€11,435
down €11,435 (-51.1%), from €22,376 to €10,942
- Debts after one year -€10,895
down €10,895 (-9.1%), from €119,915 to €109,020
- Gross operating margin +€31,979
up €31,979 (+27.9%), from €114,753 to €146,732
- Staff costs +€13,501
up €13,501 (+51.0%), from €26,459 to €39,961
- Taxes +€4,347
up €4,347 (+31.6%), from €13,744 to €18,091
- Financial charges +€1,560
up €1,560 (+39.3%), from €3,970 to €5,530
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 | €652,162 | €627,051 | -€25,110 | -3.9% |
| Fixed assets | 21/28 | €334,750 | €302,237 | -€32,513 | -9.7% |
| Intangible fixed assets | 21 | €1,491 | €892 | -€599 | -40.2% |
| Tangible fixed assets | 22/27 | €327,259 | €295,346 | -€31,913 | -9.8% |
| Land and buildings | 22 | €276,453 | €254,759 | -€21,695 | -7.8% |
| Plant, machinery and equipment | 23 | €48,863 | €39,594 | -€9,269 | -19.0% |
| Furniture and vehicles | 24 | €1,943 | €993 | -€950 | -48.9% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €317,412 | €324,814 | +€7,402 | +2.3% |
| Stocks and contracts in progress | 3 | €138,531 | €157,033 | +€18,502 | +13.4% |
| Stocks | 30/36 | €138,531 | €157,033 | +€18,502 | +13.4% |
| Amounts receivable within one year | 40/41 | €65,645 | €92,834 | +€27,188 | +41.4% |
| Trade receivables | 40 | €65,605 | €91,516 | +€25,910 | +39.5% |
| Other amounts receivable | 41 | €40 | €1,318 | +€1,278 | +3195.5% |
| Cash at bank and in hand | 54/58 | €106,010 | €67,613 | -€38,397 | -36.2% |
| Deferred charges and accrued income | 490/1 | €7,225 | €7,334 | +€110 | +1.5% |
| Total equity and liabilities | 10/49 | €652,162 | €627,051 | -€25,110 | -3.9% |
| Equity | 10/15 | €192,835 | €243,303 | +€50,468 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,235 | €224,703 | +€50,468 | +29.0% |
| Tax-exempt reserves | 132 | €24,937 | €24,937 | = | 0.0% |
| Distributable reserves | 133 | €149,298 | €199,766 | +€50,468 | +33.8% |
| Amounts payable | 17/49 | €459,327 | €383,749 | -€75,578 | -16.5% |
| Amounts payable after more than one year | 17 | €119,915 | €109,020 | -€10,895 | -9.1% |
| Financial debts | 170/4 | €119,915 | €109,020 | -€10,895 | -9.1% |
| Amounts payable within one year | 42/48 | €336,901 | €273,989 | -€62,913 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €22,376 | €10,942 | -€11,435 | -51.1% |
| Trade debts | 44 | €51,513 | €37,877 | -€13,636 | -26.5% |
| Suppliers | 440/4 | €51,513 | €37,877 | -€13,636 | -26.5% |
| Taxes, remuneration and social security | 45 | €7,703 | €17,682 | +€9,979 | +129.6% |
| Taxes | 450/3 | €3,744 | €11,835 | +€8,091 | +216.1% |
| Remuneration and social security | 454/9 | €3,958 | €5,847 | +€1,888 | +47.7% |
| Other amounts payable | 47/48 | €255,309 | €207,488 | -€47,821 | -18.7% |
| Accrued charges and deferred income | 492/3 | €2,511 | €740 | -€1,771 | -70.5% |
| Remuneration, social security and pensions | 62 | €26,459 | €39,961 | +€13,501 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,084 | €32,513 | +€428 | +1.3% |
| Other operating charges | 640/8 | €1,356 | €1,367 | +€11 | +0.8% |
| Gross operating margin | 9900 | €114,753 | €146,732 | +€31,979 | +27.9% |
| Operating profit (loss) | 9901 | €54,853 | €72,891 | +€18,038 | +32.9% |
| Financial income | 75/76B | €2,189 | €1,198 | -€991 | -45.3% |
| Recurring financial income | 75 | €2,189 | €1,198 | -€991 | -45.3% |
| Financial charges | 65/66B | €3,970 | €5,530 | +€1,560 | +39.3% |
| Recurring financial charges | 65 | €3,970 | €5,530 | +€1,560 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €53,072 | €68,559 | +€15,487 | +29.2% |
| Income taxes | 67/77 | €13,744 | €18,091 | +€4,347 | +31.6% |
| Profit (loss) for the period | 9904 | €39,328 | €50,468 | +€11,140 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,328 | €50,468 | +€11,140 | +28.3% |
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 9 October 2026 via checked.be.