DIGITALE 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.
DIGITALE PHARMA
Largest movements
- Tangible fixed assets +€62,173
up €62,173 (+343%), from €18,130 to €80,303
of which Furniture and vehicles: +€58,313
- Cash +€33,367
up €33,367 (+5.2%), from €645,203 to €678,570
mainly Other debts (+€197,631) and Net result for the year (+€182,014)
- Stocks and contracts +€24,747
up €24,747 (+23.0%), from €107,607 to €132,354
- Receivables within one year +€13,934
up €13,934 (+15.6%), from €89,410 to €103,344
of which Other amounts receivable: +€8,087
- Other debts +€197,631
up €197,631 (+341%), from €57,910 to €255,541
- Reserves -€70,672
down €70,672 (-13.8%), from €510,393 to €439,720
- Tax, wage and social debts +€19,116
up €19,116 (+41.0%), from €46,629 to €65,745
of which Taxes: +€18,741
- Trade debts -€11,575
down €11,575 (-12.3%), from €93,966 to €82,391
- Gross operating margin +€55,978
up €55,978 (+21.3%), from €263,121 to €319,099
- Taxes +€14,865
up €14,865 (+20.9%), from €71,069 to €85,934
- Other operating charges +€8,390
up €8,390 (+127%), from €6,599 to €14,989
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 | €867,819 | €1,002,009 | +€134,190 | +15.5% |
| Fixed assets | 21/28 | €22,550 | €82,973 | +€60,423 | +268% |
| Intangible fixed assets | 21 | €3,500 | €1,750 | -€1,750 | -50.0% |
| Tangible fixed assets | 22/27 | €18,130 | €80,303 | +€62,173 | +343% |
| Plant, machinery and equipment | 23 | €1,512 | €4,770 | +€3,258 | +215% |
| Furniture and vehicles | 24 | €6,497 | €64,810 | +€58,313 | +898% |
| Other tangible fixed assets | 26 | €10,120 | €8,976 | -€1,145 | -11.3% |
| Assets under construction and advance payments | 27 | - | €1,747 | +€1,747 | |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €845,269 | €919,036 | +€73,767 | +8.7% |
| Stocks and contracts in progress | 3 | €107,607 | €132,354 | +€24,747 | +23.0% |
| Stocks | 30/36 | €107,607 | €132,354 | +€24,747 | +23.0% |
| Amounts receivable within one year | 40/41 | €89,410 | €103,344 | +€13,934 | +15.6% |
| Trade receivables | 40 | €89,147 | €94,993 | +€5,846 | +6.6% |
| Other amounts receivable | 41 | €264 | €8,351 | +€8,087 | +3,067% |
| Cash at bank and in hand | 54/58 | €645,203 | €678,570 | +€33,367 | +5.2% |
| Deferred charges and accrued income | 490/1 | €3,049 | €4,768 | +€1,720 | +56.4% |
| Total equity and liabilities | 10/49 | €867,819 | €1,002,009 | +€134,190 | +15.5% |
| Equity | 10/15 | €669,005 | €598,332 | -€70,672 | -10.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €510,393 | €439,720 | -€70,672 | -13.8% |
| Distributable reserves | 133 | €510,393 | €439,720 | -€70,672 | -13.8% |
| Profit (loss) carried forward | 14 | €150,552 | €150,552 | = | 0.0% |
| Amounts payable | 17/49 | €198,814 | €403,677 | +€204,863 | +103% |
| Amounts payable within one year | 42/48 | €198,505 | €403,677 | +€205,172 | +103% |
| Trade debts | 44 | €93,966 | €82,391 | -€11,575 | -12.3% |
| Suppliers | 440/4 | €93,966 | €82,391 | -€11,575 | -12.3% |
| Taxes, remuneration and social security | 45 | €46,629 | €65,745 | +€19,116 | +41.0% |
| Taxes | 450/3 | €40,814 | €59,555 | +€18,741 | +45.9% |
| Remuneration and social security | 454/9 | €5,815 | €6,191 | +€375 | +6.5% |
| Other amounts payable | 47/48 | €57,910 | €255,541 | +€197,631 | +341% |
| Accrued charges and deferred income | 492/3 | €309 | - | -€309 | |
| Remuneration, social security and pensions | 62 | €26,051 | €26,797 | +€747 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,131 | €9,340 | -€791 | -7.8% |
| Other operating charges | 640/8 | €6,599 | €14,989 | +€8,390 | +127% |
| Gross operating margin | 9900 | €263,121 | €319,099 | +€55,978 | +21.3% |
| Operating profit (loss) | 9901 | €220,341 | €267,973 | +€47,632 | +21.6% |
| Financial income | 75/76B | €119 | €80 | -€39 | -32.7% |
| Recurring financial income | 75 | €119 | €80 | -€39 | -32.7% |
| Financial charges | 65/66B | €592 | €106 | -€486 | -82.1% |
| Recurring financial charges | 65 | €592 | €106 | -€486 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €219,868 | €267,947 | +€48,079 | +21.9% |
| Income taxes | 67/77 | €71,069 | €85,934 | +€14,865 | +20.9% |
| Profit (loss) for the period | 9904 | €148,799 | €182,014 | +€33,214 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €148,799 | €182,014 | +€33,214 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.