De Scheerder Pharmaceuticals: 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.
De Scheerder Pharmaceuticals
Largest movements
- Cash +€21,865
up €21,865 (+56.4%), from €38,743 to €60,607
mainly Net result for the year (+€25,124) and Receivables within one year (+€1,564)
- Tangible fixed assets +€2,014
new in 2025: €2,014
- Receivables within one year -€1,564
down €1,564 (-14.7%), from €10,645 to €9,081
of which Trade receivables: -€1,925
- Reserves +€23,406
up €23,406 (+58.5%), from €40,019 to €63,424
- Tax, wage and social debts -€1,364
down €1,364 (-98.3%), from €1,387 to €24
- Gross operating margin +€14,660
up €14,660 (+79.6%), from €18,416 to €33,076
- Taxes +€2,892
up €2,892 (+74.6%), from €3,878 to €6,769
- Depreciation +€448
new in 2025: €448
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.
Derived cash bridge
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 | €49,387 | €71,702 | +€22,314 | +45.2% |
| Fixed assets | 21/28 | - | €2,014 | +€2,014 | |
| Tangible fixed assets | 22/27 | - | €2,014 | +€2,014 | |
| Furniture and vehicles | 24 | - | €2,014 | +€2,014 | |
| Current assets | 29/58 | €49,387 | €69,688 | +€20,301 | +41.1% |
| Amounts receivable within one year | 40/41 | €10,645 | €9,081 | -€1,564 | -14.7% |
| Trade receivables | 40 | €10,272 | €8,348 | -€1,925 | -18.7% |
| Other amounts receivable | 41 | €372 | €734 | +€361 | +97.0% |
| Cash at bank and in hand | 54/58 | €38,743 | €60,607 | +€21,865 | +56.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €49,387 | €71,702 | +€22,314 | +45.2% |
| Equity | 10/15 | €45,019 | €68,424 | +€23,406 | +52.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,019 | €63,424 | +€23,406 | +58.5% |
| Distributable reserves | 133 | €40,019 | €63,424 | +€23,406 | +58.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,369 | €3,278 | -€1,091 | -25.0% |
| Amounts payable within one year | 42/48 | €4,369 | €3,278 | -€1,091 | -25.0% |
| Trade debts | 44 | €1,262 | €1,469 | +€207 | +16.4% |
| Suppliers | 440/4 | €1,262 | €1,469 | +€207 | +16.4% |
| Taxes, remuneration and social security | 45 | €1,387 | €24 | -€1,364 | -98.3% |
| Taxes | 450/3 | €1,387 | €24 | -€1,364 | -98.3% |
| Other amounts payable | 47/48 | €1,719 | €1,785 | +€66 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €448 | +€448 | |
| Other operating charges | 640/8 | €703 | €577 | -€125 | -17.8% |
| Gross operating margin | 9900 | €18,416 | €33,076 | +€14,660 | +79.6% |
| Operating profit (loss) | 9901 | €17,713 | €32,051 | +€14,338 | +80.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €156 | €163 | +€7 | +4.2% |
| Recurring financial charges | 65 | €156 | €163 | +€7 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €17,557 | €31,893 | +€14,336 | +81.7% |
| Income taxes | 67/77 | €3,878 | €6,769 | +€2,892 | +74.6% |
| Profit (loss) for the period | 9904 | €13,680 | €25,124 | +€11,444 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,680 | €25,124 | +€11,444 | +83.7% |
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 20 October 2026 via checked.be.