OOSTVELD - 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.
What changed
OOSTVELD - PHARMA
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€135,281
2024 · €140,398-€5,117
Equity
€555,023
2024 · €555,023
Cash
€113,396
2024 · €112,082+€1,314
Balance sheet total
€1.3m
2024 · €1.3m-€40,907
Largest movements
Assets
- Tangible fixed assets -€68,683
down €68,683 (-12.4%), from €552,441 to €483,758
- Stocks and contracts +€22,208
up €22,208 (+10.1%), from €219,020 to €241,228
Equity and liabilities
- Debts after one year -€48,487
down €48,487 (-11.1%), from €435,306 to €386,819
- Trade debts +€16,536
up €16,536 (+23.0%), from €71,825 to €88,361
Income statement
- Staff costs +€24,101
up €24,101 (+20.4%), from €118,246 to €142,346
- Gross operating margin +€12,603
up €12,603 (+3.3%), from €380,907 to €393,510
- Write-downs -€4,530
down €4,530 (-100.0%), from €4,530 to €0
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.
Result 2024
€140,398
Gross operating margin
+€12,603
Staff costs
-€24,101
Depreciation
-€665
Write-downs
+€4,530
Other operating charges
-€75
Financial income
-€1,285
Financial charges
+€2,579
Taxes
+€1,295
Result 2025
€135,281
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.
From operations
+€197,711
Investment
-€13,266
Financing
-€183,131
Cash 2024
€112,082
From operations (derived)
+€197,711
Net result for the year
+€135,281
Depreciation
+€71,239
Stocks and contracts
-€22,208
Receivables within one year
+€6,631
Deferred charges and accrued income
-€175
Trade debts
+€16,536
Tax, wage and social debts
-€5,314
Other debts
-€4,279
Investment (derived)
-€13,266
Investment in fixed assets (net)
-€2,556
Current investments
-€10,710
Financing
-€183,131
Debts after one year
-€48,487
Current portion of long-term debt
+€637
Contributions, distributions and other
-€135,281
Cash 2025
€113,396
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,298,863 | €1,257,955 | -€40,907 | -3.1% |
| Fixed assets | 21/28 | €552,568 | €483,884 | -€68,683 | -12.4% |
| Tangible fixed assets | 22/27 | €552,441 | €483,758 | -€68,683 | -12.4% |
| Land and buildings | 22 | €278,744 | €250,972 | -€27,772 | -10.0% |
| Plant, machinery and equipment | 23 | €159,492 | €133,893 | -€25,600 | -16.1% |
| Furniture and vehicles | 24 | €5,315 | €4,717 | -€598 | -11.3% |
| Leasing and similar rights | 25 | €8,210 | €5,292 | -€2,918 | -35.5% |
| Other tangible fixed assets | 26 | €100,679 | €88,884 | -€11,796 | -11.7% |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €746,295 | €774,071 | +€27,776 | +3.7% |
| Stocks and contracts in progress | 3 | €219,020 | €241,228 | +€22,208 | +10.1% |
| Stocks | 30/36 | €219,020 | €241,228 | +€22,208 | +10.1% |
| Amounts receivable within one year | 40/41 | €297,636 | €291,005 | -€6,631 | -2.2% |
| Trade receivables | 40 | €104,902 | €140,790 | +€35,888 | +34.2% |
| Other amounts receivable | 41 | €192,734 | €150,215 | -€42,519 | -22.1% |
| Current investments | 50/53 | €115,471 | €126,181 | +€10,710 | +9.3% |
| Cash at bank and in hand | 54/58 | €112,082 | €113,396 | +€1,314 | +1.2% |
| Deferred charges and accrued income | 490/1 | €2,086 | €2,261 | +€175 | +8.4% |
| Total equity and liabilities | 10/49 | €1,298,863 | €1,257,955 | -€40,907 | -3.1% |
| Equity | 10/15 | €555,023 | €555,023 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €532,428 | €532,428 | = | 0.0% |
| Distributable reserves | 133 | €532,428 | €532,428 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,996 | €3,996 | = | 0.0% |
| Amounts payable | 17/49 | €743,839 | €702,932 | -€40,907 | -5.5% |
| Amounts payable after more than one year | 17 | €435,306 | €386,819 | -€48,487 | -11.1% |
| Financial debts | 170/4 | €435,306 | €386,819 | -€48,487 | -11.1% |
| Amounts payable within one year | 42/48 | €307,659 | €315,238 | +€7,579 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €47,850 | €48,487 | +€637 | +1.3% |
| Trade debts | 44 | €71,825 | €88,361 | +€16,536 | +23.0% |
| Suppliers | 440/4 | €71,825 | €88,361 | +€16,536 | +23.0% |
| Taxes, remuneration and social security | 45 | €33,062 | €27,748 | -€5,314 | -16.1% |
| Taxes | 450/3 | €11,456 | €9,224 | -€2,232 | -19.5% |
| Remuneration and social security | 454/9 | €21,606 | €18,523 | -€3,083 | -14.3% |
| Other amounts payable | 47/48 | €154,922 | €150,643 | -€4,279 | -2.8% |
| Accrued charges and deferred income | 492/3 | €875 | €875 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €118,246 | €142,346 | +€24,101 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,574 | €71,239 | +€665 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,530 | €0 | -€4,530 | -100.0% |
| Other operating charges | 640/8 | €2,380 | €2,455 | +€75 | +3.2% |
| Gross operating margin | 9900 | €380,907 | €393,510 | +€12,603 | +3.3% |
| Operating profit (loss) | 9901 | €185,177 | €177,470 | -€7,707 | -4.2% |
| Financial income | 75/76B | €6,041 | €4,756 | -€1,285 | -21.3% |
| Recurring financial income | 75 | €6,041 | €4,756 | -€1,285 | -21.3% |
| Financial charges | 65/66B | €13,161 | €10,582 | -€2,579 | -19.6% |
| Recurring financial charges | 65 | €13,161 | €10,582 | -€2,579 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €178,057 | €171,644 | -€6,413 | -3.6% |
| Income taxes | 67/77 | €37,659 | €36,364 | -€1,295 | -3.4% |
| Profit (loss) for the period | 9904 | €140,398 | €135,281 | -€5,117 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,398 | €135,281 | -€5,117 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.