BRUPHARMA: 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.
BRUPHARMA
Largest movements
- Cash -€48,665
down €48,665 (-53.0%), from €91,860 to €43,195
mainly Tax, wage and social debts (-€65,280) and Trade debts (-€38,063)
- Receivables within one year +€25,526
up €25,526 (+17.9%), from €142,813 to €168,339
of which Trade receivables: +€25,360
- Tangible fixed assets -€10,791
down €10,791 (-4.3%), from €252,363 to €241,572
of which Land and buildings: -€11,448
- Stocks and contracts +€9,627
up €9,627 (+3.9%), from €247,570 to €257,197
- Other debts +€88,715
up €88,715 (+57.8%), from €153,384 to €242,099
- Tax, wage and social debts -€65,280
down €65,280 (-59.2%), from €110,341 to €45,060
of which Taxes: -€37,206
- Trade debts -€38,063
down €38,063 (-11.7%), from €324,843 to €286,780
- Profit (loss) carried forward +€23,906
up €23,906 (+18.1%), from -€132,156 to -€108,250
- Debts after one year -€23,690
down €23,690 (-11.9%), from €199,853 to €176,163
- Gross operating margin +€76,379
up €76,379 (+19.8%), from €384,925 to €461,304
- Staff costs +€22,451
up €22,451 (+6.0%), from €375,035 to €397,487
- Taxes +€7,882
up €7,882 (+2704.4%), from €291 to €8,173
- Other operating charges +€5,612
up €5,612 (+152.3%), from €3,686 to €9,297
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 | €747,856 | €727,515 | -€20,341 | -2.7% |
| Fixed assets | 21/28 | €252,482 | €241,691 | -€10,791 | -4.3% |
| Tangible fixed assets | 22/27 | €252,363 | €241,572 | -€10,791 | -4.3% |
| Land and buildings | 22 | €237,034 | €225,586 | -€11,448 | -4.8% |
| Plant, machinery and equipment | 23 | - | €3,917 | +€3,917 | |
| Furniture and vehicles | 24 | €15,329 | €12,068 | -€3,261 | -21.3% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €495,375 | €485,825 | -€9,550 | -1.9% |
| Stocks and contracts in progress | 3 | €247,570 | €257,197 | +€9,627 | +3.9% |
| Stocks | 30/36 | €247,570 | €257,197 | +€9,627 | +3.9% |
| Amounts receivable within one year | 40/41 | €142,813 | €168,339 | +€25,526 | +17.9% |
| Trade receivables | 40 | €127,671 | €153,031 | +€25,360 | +19.9% |
| Other amounts receivable | 41 | €15,142 | €15,308 | +€166 | +1.1% |
| Cash at bank and in hand | 54/58 | €91,860 | €43,195 | -€48,665 | -53.0% |
| Deferred charges and accrued income | 490/1 | €13,132 | €17,094 | +€3,962 | +30.2% |
| Total equity and liabilities | 10/49 | €747,856 | €727,515 | -€20,341 | -2.7% |
| Equity | 10/15 | -€70,182 | -€46,276 | +€23,906 | +34.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,156 | -€108,250 | +€23,906 | +18.1% |
| Amounts payable | 17/49 | €818,039 | €773,792 | -€44,247 | -5.4% |
| Amounts payable after more than one year | 17 | €199,853 | €176,163 | -€23,690 | -11.9% |
| Financial debts | 170/4 | €199,853 | €176,163 | -€23,690 | -11.9% |
| Amounts payable within one year | 42/48 | €618,186 | €597,629 | -€20,557 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €23,730 | €23,690 | -€40 | -0.2% |
| Financial debts | 43 | €5,890 | - | -€5,890 | |
| Credit institutions | 430/8 | €5,890 | - | -€5,890 | |
| Trade debts | 44 | €324,843 | €286,780 | -€38,063 | -11.7% |
| Suppliers | 440/4 | €324,843 | €286,780 | -€38,063 | -11.7% |
| Taxes, remuneration and social security | 45 | €110,341 | €45,060 | -€65,280 | -59.2% |
| Taxes | 450/3 | €45,379 | €8,173 | -€37,206 | -82.0% |
| Remuneration and social security | 454/9 | €64,961 | €36,887 | -€28,074 | -43.2% |
| Other amounts payable | 47/48 | €153,384 | €242,099 | +€88,715 | +57.8% |
| Non-recurring operating income | 76A | - | €284 | +€284 | |
| Remuneration, social security and pensions | 62 | €375,035 | €397,487 | +€22,451 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,121 | €15,241 | +€3,120 | +25.7% |
| Other operating charges | 640/8 | €3,686 | €9,297 | +€5,612 | +152.3% |
| Gross operating margin | 9900 | €384,925 | €461,304 | +€76,379 | +19.8% |
| Operating profit (loss) | 9901 | -€5,916 | €39,279 | +€45,195 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +13450.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +13450.0% |
| Financial charges | 65/66B | €8,083 | €7,205 | -€877 | -10.9% |
| Recurring financial charges | 65 | €8,083 | €7,205 | -€877 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,999 | €32,079 | +€46,078 | |
| Income taxes | 67/77 | €291 | €8,173 | +€7,882 | +2704.4% |
| Profit (loss) for the period | 9904 | -€14,290 | €23,906 | +€38,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,290 | €23,906 | +€38,196 |
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 1 October 2026 via checked.be.