DEVLIES 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.
What changed
DEVLIES PHARMA
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€13,894
2024 · €5,533-€19,427
Equity
€149,857
2024 · €163,750-€13,894
Cash
€26,833
2024 · €21,104+€5,729
Balance sheet total
€675,641
2024 · €717,552-€41,911
Largest movements
Assets
- Tangible fixed assets -€54,091
down €54,091 (-13.7%), from €395,500 to €341,409
of which Plant, machinery and equipment: -€30,586
- Stocks and contracts +€8,446
up €8,446 (+4.4%), from €191,539 to €199,985
Equity and liabilities
- Current portion of long-term debt +€88,403
up €88,403 (+251.4%), from €35,159 to €123,562
- Short-term financial debts -€65,000
down €65,000 (-46.4%), from €140,000 to €75,000
- Other debts -€26,500
down €26,500 (-96.8%), from €27,384 to €884
- Debts after one year -€23,562
down €23,562 (-10.8%), from €219,063 to €195,500
- Profit (loss) carried forward -€13,894
down €13,894 (-40.6%), from -€34,250 to -€48,144
Income statement
- Gross operating margin -€24,964
down €24,964 (-16.4%), from €151,895 to €126,931
- Depreciation -€6,330
down €6,330 (-10.5%), from €60,421 to €54,091
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.
Result 2024
€5,533
Gross operating margin
-€24,964
Staff costs
-€1,420
Depreciation
+€6,330
Other operating charges
+€335
Other operating items
+€697
Financial income
-€648
Financial charges
+€105
Taxes
+€138
Result 2025
-€13,894
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.
From operations
+€5,788
Investment
+€100
Financing
-€159
Cash 2024
€21,104
From operations (derived)
+€5,788
Net result for the year
-€13,894
Depreciation
+€54,091
Stocks and contracts
-€8,446
Receivables within one year
+€1,980
Deferred charges and accrued income
-€84
Trade debts
+€790
Tax, wage and social debts
-€1,238
Other debts
-€26,500
Accrued charges and deferred income
-€910
Investment (derived)
+€100
Investment in fixed assets (net)
+€100
Financing
-€159
Debts after one year
-€23,562
Current portion of long-term debt
+€88,403
Short-term financial debts
-€65,000
Cash 2025
€26,833
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €717,552 | €675,641 | -€41,911 | -5.8% |
| Fixed assets | 21/28 | €395,600 | €341,409 | -€54,191 | -13.7% |
| Tangible fixed assets | 22/27 | €395,500 | €341,409 | -€54,091 | -13.7% |
| Land and buildings | 22 | €353,072 | €330,642 | -€22,429 | -6.4% |
| Plant, machinery and equipment | 23 | €40,012 | €9,426 | -€30,586 | -76.4% |
| Furniture and vehicles | 24 | €2,416 | €1,341 | -€1,076 | -44.5% |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100.0% |
| Current assets | 29/58 | €321,953 | €334,233 | +€12,280 | +3.8% |
| Stocks and contracts in progress | 3 | €191,539 | €199,985 | +€8,446 | +4.4% |
| Stocks | 30/36 | €191,539 | €199,985 | +€8,446 | +4.4% |
| Amounts receivable within one year | 40/41 | €91,012 | €89,033 | -€1,980 | -2.2% |
| Trade receivables | 40 | €83,274 | €83,758 | +€485 | +0.6% |
| Other amounts receivable | 41 | €7,739 | €5,274 | -€2,465 | -31.8% |
| Current investments | 50/53 | €2,778 | €2,778 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,104 | €26,833 | +€5,729 | +27.1% |
| Deferred charges and accrued income | 490/1 | €15,519 | €15,604 | +€84 | +0.5% |
| Total equity and liabilities | 10/49 | €717,552 | €675,641 | -€41,911 | -5.8% |
| Equity | 10/15 | €163,750 | €149,857 | -€13,894 | -8.5% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,250 | -€48,144 | -€13,894 | -40.6% |
| Amounts payable | 17/49 | €553,802 | €525,785 | -€28,017 | -5.1% |
| Amounts payable after more than one year | 17 | €219,063 | €195,500 | -€23,562 | -10.8% |
| Financial debts | 170/4 | €219,063 | €195,500 | -€23,562 | -10.8% |
| Amounts payable within one year | 42/48 | €333,829 | €330,285 | -€3,545 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €35,159 | €123,562 | +€88,403 | +251.4% |
| Financial debts | 43 | €140,000 | €75,000 | -€65,000 | -46.4% |
| Credit institutions | 430/8 | €140,000 | €75,000 | -€65,000 | -46.4% |
| Trade debts | 44 | €124,298 | €125,087 | +€790 | +0.6% |
| Suppliers | 440/4 | €124,298 | €125,087 | +€790 | +0.6% |
| Taxes, remuneration and social security | 45 | €6,988 | €5,751 | -€1,238 | -17.7% |
| Taxes | 450/3 | €1,624 | €3,260 | +€1,636 | +100.7% |
| Remuneration and social security | 454/9 | €5,364 | €2,491 | -€2,873 | -53.6% |
| Other amounts payable | 47/48 | €27,384 | €884 | -€26,500 | -96.8% |
| Accrued charges and deferred income | 492/3 | €910 | €0 | -€910 | -100.0% |
| Remuneration, social security and pensions | 62 | €59,635 | €61,055 | +€1,420 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,421 | €54,091 | -€6,330 | -10.5% |
| Other operating charges | 640/8 | €3,304 | €2,970 | -€335 | -10.1% |
| Non-recurring operating charges | 66A | €697 | €0 | -€697 | -100.0% |
| Gross operating margin | 9900 | €151,895 | €126,931 | -€24,964 | -16.4% |
| Operating profit (loss) | 9901 | €27,838 | €8,816 | -€19,023 | -68.3% |
| Financial income | 75/76B | €2,359 | €1,711 | -€648 | -27.5% |
| Recurring financial income | 75 | €2,359 | €1,711 | -€648 | -27.5% |
| Financial charges | 65/66B | €24,526 | €24,420 | -€105 | -0.4% |
| Recurring financial charges | 65 | €24,526 | €24,420 | -€105 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €5,671 | -€13,894 | -€19,565 | |
| Income taxes | 67/77 | €138 | €0 | -€138 | -100.0% |
| Profit (loss) for the period | 9904 | €5,533 | -€13,894 | -€19,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,533 | -€13,894 | -€19,427 |
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 3 October 2026 via checked.be.