OXIPROM: 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.
OXIPROM
Largest movements
- Receivables within one year -€57,843
down €57,843 (-39.4%), from €146,940 to €89,098
of which Trade receivables: -€111,605
- Cash -€23,880
no longer reported in 2024 (was €23,880)
mainly Trade debts (-€101,322) and Stocks and contracts (-€15,481)
- Stocks and contracts +€15,481
new in 2024: €15,481
- Tangible fixed assets -€5,947
down €5,947 (-20.3%), from €29,233 to €23,285
of which Furniture and vehicles: -€4,600
- Trade debts -€101,322
down €101,322 (-86.6%), from €117,051 to €15,729
- Short-term financial debts +€19,373
new in 2024: €19,373
- Other debts +€15,000
new in 2024: €15,000
- Debts after one year -€4,070
down €4,070 (-28.0%), from €14,511 to €10,441
- Current portion of long-term debt -€2,178
down €2,178 (-34.9%), from €6,248 to €4,070
- Write-downs +€148,070
new in 2024: €148,070
- Gross operating margin +€111,019
up €111,019 (+168.5%), from €65,884 to €176,903
- Taxes -€7,078
down €7,078 (-77.4%), from €9,150 to €2,072
- Other operating charges +€3,123
up €3,123 (+371.8%), from €840 to €3,963
- Depreciation +€2,309
up €2,309 (+63.5%), from €3,639 to €5,947
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 | €200,950 | €128,509 | -€72,441 | -36.0% |
| Fixed assets | 21/28 | €29,233 | €23,285 | -€5,947 | -20.3% |
| Tangible fixed assets | 22/27 | €29,233 | €23,285 | -€5,947 | -20.3% |
| Plant, machinery and equipment | 23 | €2,857 | €2,187 | -€671 | -23.5% |
| Furniture and vehicles | 24 | €20,287 | €15,687 | -€4,600 | -22.7% |
| Other tangible fixed assets | 26 | €6,088 | €5,412 | -€676 | -11.1% |
| Current assets | 29/58 | €171,717 | €105,223 | -€66,494 | -38.7% |
| Stocks and contracts in progress | 3 | - | €15,481 | +€15,481 | |
| Stocks | 30/36 | - | €15,481 | +€15,481 | |
| Amounts receivable within one year | 40/41 | €146,940 | €89,098 | -€57,843 | -39.4% |
| Trade receivables | 40 | €135,708 | €24,104 | -€111,605 | -82.2% |
| Other amounts receivable | 41 | €11,232 | €64,994 | +€53,762 | +478.7% |
| Cash at bank and in hand | 54/58 | €23,880 | - | -€23,880 | |
| Deferred charges and accrued income | 490/1 | €897 | €644 | -€252 | -28.2% |
| Total equity and liabilities | 10/49 | €200,950 | €128,509 | -€72,441 | -36.0% |
| Equity | 10/15 | €51,072 | €52,498 | +€1,426 | +2.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,236 | €10,236 | = | 0.0% |
| Distributable reserves | 133 | €10,236 | €10,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,836 | €37,262 | +€1,426 | +4.0% |
| Amounts payable | 17/49 | €149,878 | €76,010 | -€73,868 | -49.3% |
| Amounts payable after more than one year | 17 | €14,511 | €10,441 | -€4,070 | -28.0% |
| Financial debts | 170/4 | €14,511 | €10,441 | -€4,070 | -28.0% |
| Amounts payable within one year | 42/48 | €135,367 | €65,569 | -€69,798 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €6,248 | €4,070 | -€2,178 | -34.9% |
| Financial debts | 43 | - | €19,373 | +€19,373 | |
| Credit institutions | 430/8 | - | €19,373 | +€19,373 | |
| Trade debts | 44 | €117,051 | €15,729 | -€101,322 | -86.6% |
| Suppliers | 440/4 | €117,051 | €15,729 | -€101,322 | -86.6% |
| Taxes, remuneration and social security | 45 | €12,068 | €11,397 | -€670 | -5.6% |
| Taxes | 450/3 | €12,068 | €11,397 | -€670 | -5.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,639 | €5,947 | +€2,309 | +63.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €148,070 | +€148,070 | |
| Other operating charges | 640/8 | €840 | €3,963 | +€3,123 | +371.8% |
| Gross operating margin | 9900 | €65,884 | €176,903 | +€111,019 | +168.5% |
| Operating profit (loss) | 9901 | €61,406 | €18,924 | -€42,482 | -69.2% |
| Financial income | 75/76B | €880 | €2,276 | +€1,395 | +158.5% |
| Recurring financial income | 75 | €880 | €2,276 | +€1,395 | +158.5% |
| Financial charges | 65/66B | €2,300 | €2,701 | +€401 | +17.4% |
| Recurring financial charges | 65 | €2,300 | €2,701 | +€401 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €59,986 | €18,498 | -€41,488 | -69.2% |
| Income taxes | 67/77 | €9,150 | €2,072 | -€7,078 | -77.4% |
| Profit (loss) for the period | 9904 | €50,836 | €16,426 | -€34,410 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,836 | €16,426 | -€34,410 | -67.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.