ASSENTFARMA: 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.
ASSENTFARMA
Largest movements
- Current investments +€250,000
new in 2024: €250,000
- Cash -€102,595
down €102,595 (-22.3%), from €460,245 to €357,650
mainly Current investments (-€250,000) and Contributions, distributions and other (-€60,000)
- Receivables within one year -€50,439
down €50,439 (-15.4%), from €326,944 to €276,504
of which Other amounts receivable: -€50,589
- Profit (loss) carried forward +€76,937
up €76,937 (+14.1%), from €546,621 to €623,558
- Other debts +€13,423
up €13,423 (+9.1%), from €148,169 to €161,592
- Gross operating margin +€27,020
up €27,020 (+15.9%), from €169,657 to €196,677
- Financial income +€3,438
up €3,438 (+127%), from €2,716 to €6,155
of which Non-recurring financial income: +€2,053
- Staff costs +€3,287
up €3,287 (+30.4%), from €10,796 to €14,083
- Taxes +€2,627
up €2,627 (+10.5%), from €24,906 to €27,533
- Financial charges +€2,623
up €2,623 (+32.7%), from €8,023 to €10,646
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.
Derived cash bridge
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 | €983,938 | €1,081,745 | +€97,806 | +9.9% |
| Fixed assets | 21/28 | €50,134 | €49,675 | -€459 | -0.9% |
| Tangible fixed assets | 22/27 | €50,134 | €49,675 | -€459 | -0.9% |
| Plant, machinery and equipment | 23 | €47,647 | €48,727 | +€1,080 | +2.3% |
| Furniture and vehicles | 24 | €2,487 | €948 | -€1,539 | -61.9% |
| Current assets | 29/58 | €933,805 | €1,032,070 | +€98,265 | +10.5% |
| Stocks and contracts in progress | 3 | €133,993 | €134,755 | +€762 | +0.6% |
| Stocks | 30/36 | €133,993 | €134,755 | +€762 | +0.6% |
| Amounts receivable within one year | 40/41 | €326,944 | €276,504 | -€50,439 | -15.4% |
| Trade receivables | 40 | €136,615 | €136,765 | +€150 | +0.1% |
| Other amounts receivable | 41 | €190,329 | €139,740 | -€50,589 | -26.6% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €460,245 | €357,650 | -€102,595 | -22.3% |
| Deferred charges and accrued income | 490/1 | €12,623 | €13,160 | +€537 | +4.3% |
| Total equity and liabilities | 10/49 | €983,938 | €1,081,745 | +€97,806 | +9.9% |
| Equity | 10/15 | €754,431 | €831,368 | +€76,937 | +10.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €145,810 | €145,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €139,610 | €139,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €546,621 | €623,558 | +€76,937 | +14.1% |
| Amounts payable | 17/49 | €229,507 | €250,377 | +€20,869 | +9.1% |
| Amounts payable within one year | 42/48 | €223,228 | €242,523 | +€19,294 | +8.6% |
| Trade debts | 44 | €71,553 | €76,646 | +€5,094 | +7.1% |
| Suppliers | 440/4 | €71,553 | €76,646 | +€5,094 | +7.1% |
| Taxes, remuneration and social security | 45 | €3,507 | €4,284 | +€777 | +22.2% |
| Taxes | 450/3 | €3,507 | €4,284 | +€777 | +22.2% |
| Other amounts payable | 47/48 | €148,169 | €161,592 | +€13,423 | +9.1% |
| Accrued charges and deferred income | 492/3 | €6,279 | €7,854 | +€1,575 | +25.1% |
| Non-recurring operating income | 76A | €293 | €242 | -€51 | -17.4% |
| Remuneration, social security and pensions | 62 | €10,796 | €14,083 | +€3,287 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,058 | €12,665 | +€1,607 | +14.5% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €169,657 | €196,677 | +€27,020 | +15.9% |
| Operating profit (loss) | 9901 | €146,844 | €168,962 | +€22,118 | +15.1% |
| Financial income | 75/76B | €2,716 | €6,155 | +€3,438 | +127% |
| Recurring financial income | 75 | €2,662 | €4,048 | +€1,385 | +52.0% |
| Non-recurring financial income | 76B | €54 | €2,107 | +€2,053 | +3,802% |
| Financial charges | 65/66B | €8,023 | €10,646 | +€2,623 | +32.7% |
| Recurring financial charges | 65 | €8,023 | €10,646 | +€2,623 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €141,537 | €164,470 | +€22,934 | +16.2% |
| Income taxes | 67/77 | €24,906 | €27,533 | +€2,627 | +10.5% |
| Profit (loss) for the period | 9904 | €116,630 | €136,937 | +€20,307 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,630 | €136,937 | +€20,307 | +17.4% |
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 26 October 2026 via checked.be.