AKSA 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.
AKSA PHARMA
Largest movements
- Stocks and contracts -€140,677
down €140,677 (-38.4%), from €366,118 to €225,440
- Receivables within one year +€77,583
up €77,583 (+170.1%), from €45,607 to €123,190
of which Trade receivables: +€68,661
- Cash -€48,563
down €48,563 (-97.2%), from €49,966 to €1,404
mainly Receivables within one year (-€77,583) and Tax, wage and social debts (-€66,326)
- Intangible fixed assets +€33,179
up €33,179 (+361.1%), from €9,188 to €42,366
- Tangible fixed assets -€27,169
down €27,169 (-19.6%), from €138,837 to €111,668
- Tax, wage and social debts -€66,326
down €66,326 (-54.3%), from €122,204 to €55,878
of which Taxes: -€79,113
- Profit (loss) carried forward -€54,052
down €54,052 (-28.1%), from €192,074 to €138,022
- Short-term financial debts +€30,000
new in 2024: €30,000
- Trade debts -€9,446
down €9,446 (-5.2%), from €181,759 to €172,313
- Debts after one year -€7,156
no longer reported in 2024 (was €7,156)
- Gross operating margin -€264,341
down €264,341 (-60.3%), from €438,339 to €173,998
- Taxes -€58,205
no longer reported in 2024 (was €58,205)
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 | €627,809 | €524,262 | -€103,546 | -16.5% |
| Fixed assets | 21/28 | €165,779 | €171,789 | +€6,010 | +3.6% |
| Intangible fixed assets | 21 | €9,188 | €42,366 | +€33,179 | +361.1% |
| Tangible fixed assets | 22/27 | €138,837 | €111,668 | -€27,169 | -19.6% |
| Plant, machinery and equipment | 23 | €138,837 | €111,668 | -€27,169 | -19.6% |
| Financial fixed assets | 28 | €17,755 | €17,755 | = | 0.0% |
| Current assets | 29/58 | €462,030 | €352,474 | -€109,556 | -23.7% |
| Stocks and contracts in progress | 3 | €366,118 | €225,440 | -€140,677 | -38.4% |
| Stocks | 30/36 | €366,118 | €225,440 | -€140,677 | -38.4% |
| Amounts receivable within one year | 40/41 | €45,607 | €123,190 | +€77,583 | +170.1% |
| Trade receivables | 40 | €27,093 | €95,755 | +€68,661 | +253.4% |
| Other amounts receivable | 41 | €18,514 | €27,435 | +€8,921 | +48.2% |
| Cash at bank and in hand | 54/58 | €49,966 | €1,404 | -€48,563 | -97.2% |
| Deferred charges and accrued income | 490/1 | €339 | €2,440 | +€2,101 | +620.2% |
| Total equity and liabilities | 10/49 | €627,809 | €524,262 | -€103,546 | -16.5% |
| Equity | 10/15 | €210,674 | €156,622 | -€54,052 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,074 | €138,022 | -€54,052 | -28.1% |
| Amounts payable | 17/49 | €417,135 | €367,641 | -€49,495 | -11.9% |
| Amounts payable after more than one year | 17 | €7,156 | - | -€7,156 | |
| Financial debts | 170/4 | €7,156 | - | -€7,156 | |
| Amounts payable within one year | 42/48 | €409,980 | €367,641 | -€42,339 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €71,433 | €69,703 | -€1,730 | -2.4% |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Credit institutions | 430/8 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €181,759 | €172,313 | -€9,446 | -5.2% |
| Suppliers | 440/4 | €181,759 | €172,313 | -€9,446 | -5.2% |
| Taxes, remuneration and social security | 45 | €122,204 | €55,878 | -€66,326 | -54.3% |
| Taxes | 450/3 | €80,465 | €1,352 | -€79,113 | -98.3% |
| Remuneration and social security | 454/9 | €41,739 | €54,526 | +€12,786 | +30.6% |
| Other amounts payable | 47/48 | €34,583 | €39,748 | +€5,164 | +14.9% |
| Remuneration, social security and pensions | 62 | €183,589 | €185,382 | +€1,793 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,278 | €28,990 | -€1,288 | -4.3% |
| Other operating charges | 640/8 | €7 | - | -€7 | |
| Gross operating margin | 9900 | €438,339 | €173,998 | -€264,341 | -60.3% |
| Operating profit (loss) | 9901 | €224,465 | -€40,374 | -€264,839 | |
| Financial charges | 65/66B | €11,730 | €13,678 | +€1,947 | +16.6% |
| Recurring financial charges | 65 | €11,730 | €13,678 | +€1,947 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €212,735 | -€54,052 | -€266,787 | |
| Income taxes | 67/77 | €58,205 | - | -€58,205 | |
| Profit (loss) for the period | 9904 | €154,530 | -€54,052 | -€208,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €154,530 | -€54,052 | -€208,582 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.