DIEUSAERT 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.
DIEUSAERT PHARMA
Largest movements
- Receivables within one year -€82,632
down €82,632 (-72.6%), from €113,799 to €31,167
of which Trade receivables: -€87,997
- Deferred charges and accrued income +€77,585
up €77,585 (+623.8%), from €12,438 to €90,023
- Cash +€51,379
up €51,379 (+116.4%), from €44,148 to €95,528
mainly Receivables within one year (+€82,632) and Net result for the year (+€68,064)
- Tangible fixed assets -€15,235
down €15,235 (-5.9%), from €258,116 to €242,881
of which Land and buildings: -€14,355
- Reserves +€68,064
up €68,064 (+15.3%), from €444,092 to €512,156
of which Distributable reserves: +€68,064
- Tax, wage and social debts -€24,581
down €24,581 (-70.9%), from €34,666 to €10,084
of which Taxes: -€24,581
- Financial charges -€6,422
down €6,422 (-73.2%), from €8,774 to €2,352
- Taxes +€2,000
up €2,000 (+8.5%), from €23,606 to €25,607
- Gross operating margin -€1,871
down €1,871 (-1.6%), from €116,235 to €114,364
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 | €1,379,298 | €1,410,395 | +€31,097 | +2.3% |
| Fixed assets | 21/28 | €1,208,913 | €1,193,678 | -€15,235 | -1.3% |
| Tangible fixed assets | 22/27 | €258,116 | €242,881 | -€15,235 | -5.9% |
| Land and buildings | 22 | €252,674 | €238,320 | -€14,355 | -5.7% |
| Plant, machinery and equipment | 23 | €4,040 | €3,635 | -€405 | -10.0% |
| Furniture and vehicles | 24 | €1,401 | €927 | -€475 | -33.9% |
| Financial fixed assets | 28 | €950,797 | €950,797 | = | 0.0% |
| Current assets | 29/58 | €170,385 | €216,717 | +€46,332 | +27.2% |
| Amounts receivable within one year | 40/41 | €113,799 | €31,167 | -€82,632 | -72.6% |
| Trade receivables | 40 | €113,799 | €25,802 | -€87,997 | -77.3% |
| Other amounts receivable | 41 | €0 | €5,365 | +€5,365 | |
| Cash at bank and in hand | 54/58 | €44,148 | €95,528 | +€51,379 | +116.4% |
| Deferred charges and accrued income | 490/1 | €12,438 | €90,023 | +€77,585 | +623.8% |
| Total equity and liabilities | 10/49 | €1,379,298 | €1,410,395 | +€31,097 | +2.3% |
| Equity | 10/15 | €450,292 | €518,356 | +€68,064 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €444,092 | €512,156 | +€68,064 | +15.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €444,092 | €512,156 | +€68,064 | +15.3% |
| Amounts payable | 17/49 | €929,006 | €892,039 | -€36,966 | -4.0% |
| Amounts payable after more than one year | 17 | €161,295 | €148,702 | -€12,593 | -7.8% |
| Financial debts | 170/4 | €161,295 | €148,702 | -€12,593 | -7.8% |
| Amounts payable within one year | 42/48 | €766,425 | €743,337 | -€23,087 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €12,414 | €12,593 | +€180 | +1.4% |
| Trade debts | 44 | €8,249 | €9,969 | +€1,721 | +20.9% |
| Suppliers | 440/4 | €8,249 | €9,969 | +€1,721 | +20.9% |
| Taxes, remuneration and social security | 45 | €34,666 | €10,084 | -€24,581 | -70.9% |
| Taxes | 450/3 | €32,894 | €8,313 | -€24,581 | -74.7% |
| Remuneration and social security | 454/9 | €1,772 | €1,772 | = | 0.0% |
| Other amounts payable | 47/48 | €711,097 | €710,690 | -€407 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,286 | €0 | -€1,286 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,192 | €15,235 | +€43 | +0.3% |
| Other operating charges | 640/8 | €2,713 | €3,225 | +€511 | +18.8% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €116,235 | €114,364 | -€1,871 | -1.6% |
| Operating profit (loss) | 9901 | €98,330 | €95,841 | -€2,489 | -2.5% |
| Financial income | 75/76B | €57 | €181 | +€124 | +219.3% |
| Recurring financial income | 75 | €57 | €181 | +€124 | +219.3% |
| Financial charges | 65/66B | €8,774 | €2,352 | -€6,422 | -73.2% |
| Recurring financial charges | 65 | €8,774 | €2,352 | -€6,422 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €89,613 | €93,670 | +€4,058 | +4.5% |
| Income taxes | 67/77 | €23,606 | €25,607 | +€2,000 | +8.5% |
| Profit (loss) for the period | 9904 | €66,006 | €68,064 | +€2,057 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,006 | €68,064 | +€2,057 | +3.1% |
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 9 October 2026 via checked.be.