Danis Pharma: 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.
Danis Pharma
Largest movements
- Current investments +€117,639
up €117,639 (+32.3%), from €364,768 to €482,407
- Cash -€73,783
down €73,783 (-51.3%), from €143,690 to €69,907
mainly Current investments (-€117,639) and Receivables within one year (-€16,894)
- Receivables within one year +€16,894
up €16,894 (+34.8%), from €48,550 to €65,444
of which Other amounts receivable: +€19,661
- Stocks and contracts -€9,606
down €9,606 (-6.9%), from €139,863 to €130,257
- Reserves +€70,000
up €70,000 (+10.8%), from €646,197 to €716,197
of which Distributable reserves: +€70,000
- Trade debts -€12,409
down €12,409 (-25.0%), from €49,583 to €37,175
- Other debts -€9,269
down €9,269 (-19.2%), from €48,331 to €39,062
- Gross operating margin -€10,991
down €10,991 (-8.8%), from €124,638 to €113,647
- Financial income +€4,284
up €4,284 (+32.0%), from €13,402 to €17,686
of which Financial income: +€6,014
- Taxes -€3,141
down €3,141 (-10.6%), from €29,601 to €26,460
- Financial charges +€3,109
up €3,109 (+52.3%), from €5,941 to €9,050
- Other operating charges +€2,052
up €2,052 (+28.7%), from €7,141 to €9,194
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 | €819,478 | €866,100 | +€46,623 | +5.7% |
| Fixed assets | 21/28 | €117,513 | €112,541 | -€4,972 | -4.2% |
| Tangible fixed assets | 22/27 | €117,513 | €112,541 | -€4,972 | -4.2% |
| Land and buildings | 22 | €103,436 | €104,974 | +€1,538 | +1.5% |
| Plant, machinery and equipment | 23 | €14,077 | €7,567 | -€6,509 | -46.2% |
| Current assets | 29/58 | €701,964 | €753,559 | +€51,594 | +7.3% |
| Stocks and contracts in progress | 3 | €139,863 | €130,257 | -€9,606 | -6.9% |
| Stocks | 30/36 | €139,863 | €130,257 | -€9,606 | -6.9% |
| Amounts receivable within one year | 40/41 | €48,550 | €65,444 | +€16,894 | +34.8% |
| Trade receivables | 40 | €25,831 | €23,064 | -€2,767 | -10.7% |
| Other amounts receivable | 41 | €22,719 | €42,380 | +€19,661 | +86.5% |
| Current investments | 50/53 | €364,768 | €482,407 | +€117,639 | +32.3% |
| Cash at bank and in hand | 54/58 | €143,690 | €69,907 | -€73,783 | -51.3% |
| Deferred charges and accrued income | 490/1 | €5,094 | €5,544 | +€450 | +8.8% |
| Total equity and liabilities | 10/49 | €819,478 | €866,100 | +€46,623 | +5.7% |
| Equity | 10/15 | €712,381 | €784,088 | +€71,707 | +10.1% |
| 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% |
| Reserves | 13 | €646,197 | €716,197 | +€70,000 | +10.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €640,000 | €710,000 | +€70,000 | +10.9% |
| Profit (loss) carried forward | 14 | €4,211 | €5,918 | +€1,707 | +40.5% |
| Amounts payable | 17/49 | €107,096 | €82,012 | -€25,084 | -23.4% |
| Amounts payable within one year | 42/48 | €100,913 | €76,237 | -€24,677 | -24.5% |
| Trade debts | 44 | €49,583 | €37,175 | -€12,409 | -25.0% |
| Suppliers | 440/4 | €49,583 | €37,175 | -€12,409 | -25.0% |
| Advances received on contracts in progress | 46 | €1,980 | - | -€1,980 | |
| Taxes, remuneration and social security | 45 | €1,019 | - | -€1,019 | |
| Taxes | 450/3 | €1,019 | - | -€1,019 | |
| Other amounts payable | 47/48 | €48,331 | €39,062 | -€9,269 | -19.2% |
| Accrued charges and deferred income | 492/3 | €6,183 | €5,775 | -€408 | -6.6% |
| Non-recurring operating income | 76A | - | €11,153 | +€11,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,037 | €14,922 | +€1,885 | +14.5% |
| Other operating charges | 640/8 | €7,141 | €9,194 | +€2,052 | +28.7% |
| Gross operating margin | 9900 | €124,638 | €113,647 | -€10,991 | -8.8% |
| Operating profit (loss) | 9901 | €104,459 | €89,531 | -€14,928 | -14.3% |
| Financial income | 75/76B | €13,402 | €17,686 | +€4,284 | +32.0% |
| Recurring financial income | 75 | €11,673 | €17,686 | +€6,014 | +51.5% |
| Non-recurring financial income | 76B | €1,730 | - | -€1,730 | |
| Financial charges | 65/66B | €5,941 | €9,050 | +€3,109 | +52.3% |
| Recurring financial charges | 65 | €5,941 | €9,050 | +€3,109 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €111,921 | €98,167 | -€13,753 | -12.3% |
| Income taxes | 67/77 | €29,601 | €26,460 | -€3,141 | -10.6% |
| Profit (loss) for the period | 9904 | €82,319 | €71,707 | -€10,612 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,319 | €71,707 | -€10,612 | -12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.