Dailipharma: 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.
Dailipharma
Largest movements
- Intangible fixed assets +€150,333
up €150,333 (+177.4%), from €84,761 to €235,093
- Cash -€42,181
down €42,181 (-61.5%), from €68,589 to €26,408
mainly Investment in fixed assets (net) (-€159,684) and Receivables within one year (-€5,815)
- Stocks and contracts -€27,458
down €27,458 (-65.6%), from €41,841 to €14,382
- Receivables within one year +€5,815
up €5,815 (+19.6%), from €29,696 to €35,512
of which Trade receivables: +€3,892
- Tangible fixed assets -€5,767
down €5,767 (-22.6%), from €25,540 to €19,773
of which Furniture and vehicles: -€4,812
- Trade debts +€45,778
up €45,778 (+67.8%), from €67,567 to €113,345
- Current portion of long-term debt +€24,194
up €24,194 (+292.6%), from €8,268 to €32,462
- Debts after one year +€6,118
up €6,118 (+5.8%), from €105,942 to €112,060
- Gross operating margin +€18,583
up €18,583 (+136.6%), from €13,601 to €32,184
- Depreciation +€9,351
up €9,351 (+162.1%), from €5,767 to €15,118
- Financial charges +€8,672
up €8,672 (+292.2%), from €2,968 to €11,640
- Taxes +€680
up €680 (+69.7%), from €975 to €1,654
- Financial income -€494
down €494 (-97.6%), from €506 to €12
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.
Cash bridge derived
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 | €254,327 | €334,413 | +€80,086 | +31.5% |
| Fixed assets | 21/28 | €110,300 | €254,866 | +€144,566 | +131.1% |
| Intangible fixed assets | 21 | €84,761 | €235,093 | +€150,333 | +177.4% |
| Tangible fixed assets | 22/27 | €25,540 | €19,773 | -€5,767 | -22.6% |
| Plant, machinery and equipment | 23 | €3,336 | €2,381 | -€954 | -28.6% |
| Furniture and vehicles | 24 | €22,204 | €17,391 | -€4,812 | -21.7% |
| Current assets | 29/58 | €144,027 | €79,547 | -€64,480 | -44.8% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 291 | €3,000 | €3,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €41,841 | €14,382 | -€27,458 | -65.6% |
| Stocks | 30/36 | €41,841 | €14,382 | -€27,458 | -65.6% |
| Amounts receivable within one year | 40/41 | €29,696 | €35,512 | +€5,815 | +19.6% |
| Trade receivables | 40 | €22,854 | €26,746 | +€3,892 | +17.0% |
| Other amounts receivable | 41 | €6,843 | €8,766 | +€1,923 | +28.1% |
| Cash at bank and in hand | 54/58 | €68,589 | €26,408 | -€42,181 | -61.5% |
| Deferred charges and accrued income | 490/1 | €900 | €245 | -€656 | -72.8% |
| Total equity and liabilities | 10/49 | €254,327 | €334,413 | +€80,086 | +31.5% |
| Equity | 10/15 | €71,170 | €74,467 | +€3,297 | +4.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,170 | €69,467 | +€3,297 | +5.0% |
| Distributable reserves | 133 | €66,170 | €69,467 | +€3,297 | +5.0% |
| Amounts payable | 17/49 | €183,157 | €259,946 | +€76,789 | +41.9% |
| Amounts payable after more than one year | 17 | €105,942 | €112,060 | +€6,118 | +5.8% |
| Financial debts | 170/4 | €105,942 | €112,060 | +€6,118 | +5.8% |
| Amounts payable within one year | 42/48 | €77,214 | €147,886 | +€70,671 | +91.5% |
| Current portion of amounts payable after more than one year | 42 | €8,268 | €32,462 | +€24,194 | +292.6% |
| Trade debts | 44 | €67,567 | €113,345 | +€45,778 | +67.8% |
| Suppliers | 440/4 | €67,567 | €113,345 | +€45,778 | +67.8% |
| Taxes, remuneration and social security | 45 | €981 | €1,680 | +€699 | +71.3% |
| Taxes | 450/3 | €981 | €1,680 | +€699 | +71.3% |
| Other amounts payable | 47/48 | €399 | €399 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,767 | €15,118 | +€9,351 | +162.1% |
| Other operating charges | 640/8 | €671 | €487 | -€184 | -27.4% |
| Gross operating margin | 9900 | €13,601 | €32,184 | +€18,583 | +136.6% |
| Operating profit (loss) | 9901 | €7,163 | €16,579 | +€9,415 | +131.4% |
| Financial income | 75/76B | €506 | €12 | -€494 | -97.6% |
| Recurring financial income | 75 | €506 | €12 | -€494 | -97.6% |
| Financial charges | 65/66B | €2,968 | €11,640 | +€8,672 | +292.2% |
| Recurring financial charges | 65 | €2,968 | €11,640 | +€8,672 | +292.2% |
| Profit (loss) for the period before taxes | 9903 | €4,701 | €4,951 | +€250 | +5.3% |
| Income taxes | 67/77 | €975 | €1,654 | +€680 | +69.7% |
| Profit (loss) for the period | 9904 | €3,727 | €3,297 | -€430 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,727 | €3,297 | -€430 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.