D-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.
D-PHARMA
Largest movements
- Cash +€21,543
up €21,543 (+154.2%), from €13,972 to €35,515
mainly Net result for the year (+€34,289) and Trade debts (+€30,458)
- Receivables within one year +€18,257
up €18,257 (+5.1%), from €356,584 to €374,841
of which Other amounts receivable: +€11,936
- Trade debts +€30,458
up €30,458 (+61.4%), from €49,605 to €80,063
- Reserves +€9,289
up €9,289 (+3.6%), from €257,033 to €266,322
of which Distributable reserves: +€9,289
- Other operating charges +€5,648
up €5,648 (+1069.7%), from €528 to €6,176
- Taxes -€4,124
down €4,124 (-52.6%), from €7,835 to €3,711
- Financial charges +€2,476
up €2,476 (+566.6%), from €437 to €2,913
- Gross operating margin -€1,131
down €1,131 (-2.3%), from €49,321 to €48,190
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 | €387,969 | €427,889 | +€39,920 | +10.3% |
| Fixed assets | 21/28 | €2,651 | €1,549 | -€1,102 | -41.6% |
| Tangible fixed assets | 22/27 | €2,651 | €1,549 | -€1,102 | -41.6% |
| Furniture and vehicles | 24 | €2,651 | €1,549 | -€1,102 | -41.6% |
| Current assets | 29/58 | €385,318 | €426,340 | +€41,022 | +10.6% |
| Stocks and contracts in progress | 3 | €13,911 | €14,802 | +€891 | +6.4% |
| Stocks | 30/36 | €13,911 | €14,802 | +€891 | +6.4% |
| Amounts receivable within one year | 40/41 | €356,584 | €374,841 | +€18,257 | +5.1% |
| Trade receivables | 40 | €25,940 | €32,261 | +€6,321 | +24.4% |
| Other amounts receivable | 41 | €330,644 | €342,580 | +€11,936 | +3.6% |
| Cash at bank and in hand | 54/58 | €13,972 | €35,515 | +€21,543 | +154.2% |
| Deferred charges and accrued income | 490/1 | €851 | €1,182 | +€331 | +38.9% |
| Total equity and liabilities | 10/49 | €387,969 | €427,889 | +€39,920 | +10.3% |
| Equity | 10/15 | €275,625 | €284,914 | +€9,289 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €257,033 | €266,322 | +€9,289 | +3.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €255,174 | €264,463 | +€9,289 | +3.6% |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €87,344 | €117,975 | +€30,631 | +35.1% |
| Amounts payable within one year | 42/48 | €87,344 | €117,975 | +€30,631 | +35.1% |
| Trade debts | 44 | €49,605 | €80,063 | +€30,458 | +61.4% |
| Suppliers | 440/4 | €49,605 | €80,063 | +€30,458 | +61.4% |
| Taxes, remuneration and social security | 45 | €7,673 | €7,742 | +€69 | +0.9% |
| Taxes | 450/3 | €7,673 | €7,742 | +€69 | +0.9% |
| Other amounts payable | 47/48 | €30,066 | €30,170 | +€104 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €1,101 | +€473 | +75.3% |
| Other operating charges | 640/8 | €528 | €6,176 | +€5,648 | +1069.7% |
| Gross operating margin | 9900 | €49,321 | €48,190 | -€1,131 | -2.3% |
| Operating profit (loss) | 9901 | €48,165 | €40,913 | -€7,252 | -15.1% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €437 | €2,913 | +€2,476 | +566.6% |
| Recurring financial charges | 65 | €437 | €2,913 | +€2,476 | +566.6% |
| Profit (loss) for the period before taxes | 9903 | €47,772 | €38,000 | -€9,772 | -20.5% |
| Income taxes | 67/77 | €7,835 | €3,711 | -€4,124 | -52.6% |
| Profit (loss) for the period | 9904 | €39,937 | €34,289 | -€5,648 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,937 | €34,289 | -€5,648 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.