OXYTEC: 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.
OXYTEC
Largest movements
- Receivables within one year -€571,626
down €571,626 (-34.3%), from €1.7m to €1.1m
of which Trade receivables: -€622,095
- Tangible fixed assets -€415,487
down €415,487 (-20.8%), from €2.0m to €1.6m
of which Leasing and similar rights: -€295,095
- Intangible fixed assets -€323,556
down €323,556 (-28.1%), from €1.2m to €829,583
- Cash +€62,697
up €62,697 (+151%), from €41,589 to €104,286
mainly Depreciation (+€807,326) and Receivables within one year (+€571,626)
- Debts after one year -€854,885
down €854,885 (-44.5%), from €1.9m to €1.1m
- Trade debts -€288,542
down €288,542 (-39.7%), from €727,585 to €439,043
- Other debts -€261,514
down €261,514 (-55.9%), from €467,771 to €206,257
- Profit (loss) carried forward +€137,716
up €137,716 (+27.4%), from €502,793 to €640,509
- Gross operating margin +€199,713
up €199,713 (+9.7%), from €2.1m to €2.3m
- Taxes +€67,933
up €67,933 (+292%), from €23,273 to €91,207
- Staff costs +€46,838
up €46,838 (+4.9%), from €947,272 to €994,111
- Depreciation -€38,273
down €38,273 (-4.5%), from €845,599 to €807,326
- Financial charges -€35,027
down €35,027 (-23.4%), from €149,928 to €114,901
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 | €4,923,033 | €3,674,672 | -€1.2m | -25.4% |
| Fixed assets | 21/28 | €3,154,879 | €2,415,836 | -€739,043 | -23.4% |
| Intangible fixed assets | 21 | €1,153,139 | €829,583 | -€323,556 | -28.1% |
| Tangible fixed assets | 22/27 | €1,997,090 | €1,581,604 | -€415,487 | -20.8% |
| Land and buildings | 22 | €625,325 | €542,647 | -€82,678 | -13.2% |
| Plant, machinery and equipment | 23 | €114,549 | €92,136 | -€22,412 | -19.6% |
| Furniture and vehicles | 24 | €28,786 | €19,556 | -€9,230 | -32.1% |
| Leasing and similar rights | 25 | €1,173,809 | €878,714 | -€295,095 | -25.1% |
| Other tangible fixed assets | 26 | €54,621 | €48,550 | -€6,071 | -11.1% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €1,768,154 | €1,258,836 | -€509,318 | -28.8% |
| Amounts receivable within one year | 40/41 | €1,668,348 | €1,096,723 | -€571,626 | -34.3% |
| Trade receivables | 40 | €1,584,930 | €962,835 | -€622,095 | -39.3% |
| Other amounts receivable | 41 | €83,419 | €133,888 | +€50,469 | +60.5% |
| Cash at bank and in hand | 54/58 | €41,589 | €104,286 | +€62,697 | +151% |
| Deferred charges and accrued income | 490/1 | €58,216 | €57,827 | -€389 | -0.7% |
| Total equity and liabilities | 10/49 | €4,923,033 | €3,674,672 | -€1.2m | -25.4% |
| Equity | 10/15 | €853,253 | €990,969 | +€137,716 | +16.1% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,860 | €31,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €502,793 | €640,509 | +€137,716 | +27.4% |
| Amounts payable | 17/49 | €4,069,780 | €2,683,703 | -€1.4m | -34.1% |
| Amounts payable after more than one year | 17 | €1,919,388 | €1,064,503 | -€854,885 | -44.5% |
| Financial debts | 170/4 | €1,919,388 | €1,064,503 | -€854,885 | -44.5% |
| Amounts payable within one year | 42/48 | €2,150,393 | €1,619,200 | -€531,192 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €812,612 | €828,459 | +€15,847 | +2.0% |
| Trade debts | 44 | €727,585 | €439,043 | -€288,542 | -39.7% |
| Suppliers | 440/4 | €727,585 | €439,043 | -€288,542 | -39.7% |
| Taxes, remuneration and social security | 45 | €142,424 | €145,442 | +€3,018 | +2.1% |
| Taxes | 450/3 | €6,125 | €63,517 | +€57,392 | +937% |
| Remuneration and social security | 454/9 | €136,299 | €81,925 | -€54,374 | -39.9% |
| Other amounts payable | 47/48 | €467,771 | €206,257 | -€261,514 | -55.9% |
| Remuneration, social security and pensions | 62 | €947,272 | €994,111 | +€46,838 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845,599 | €807,326 | -€38,273 | -4.5% |
| Other operating charges | 640/8 | €6,430 | €5,501 | -€929 | -14.5% |
| Gross operating margin | 9900 | €2,051,018 | €2,250,731 | +€199,713 | +9.7% |
| Operating profit (loss) | 9901 | €251,717 | €443,794 | +€192,077 | +76.3% |
| Financial income | 75/76B | €0 | €30 | +€30 | +14,800% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +14,800% |
| Financial charges | 65/66B | €149,928 | €114,901 | -€35,027 | -23.4% |
| Recurring financial charges | 65 | €149,928 | €114,901 | -€35,027 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €101,789 | €328,923 | +€227,134 | +223% |
| Income taxes | 67/77 | €23,273 | €91,207 | +€67,933 | +292% |
| Profit (loss) for the period | 9904 | €78,516 | €237,716 | +€159,200 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €78,516 | €237,716 | +€159,200 | +203% |
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 15 October 2026 via checked.be.