DIPROPHAR: 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.
What changed
DIPROPHAR
NACE 46.460, Wholesale of pharmaceutical and medical goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€485,961
2024 · €568,570-€82,609
Equity
€800,461
2024 · €817,292-€16,831
Cash
€699,016
2024 · €825,180-€126,164
Balance sheet total
€1.4m
2024 · €1.6m-€201,130
Largest movements
Assets
- Cash -€126,164
down €126,164 (-15.3%), from €825,180 to €699,016
mainly Contributions, distributions and other (-€502,792) and Other debts (-€84,512)
- Tangible fixed assets -€52,851
down €52,851 (-13.3%), from €397,453 to €344,602
of which Furniture and vehicles: -€28,347
- Stocks and contracts -€21,469
down €21,469 (-19.7%), from €109,245 to €87,776
Equity and liabilities
- Other debts -€84,512
down €84,512 (-14.5%), from €584,512 to €500,000
- Trade debts -€75,987
down €75,987 (-58.6%), from €129,574 to €53,587
Income statement
- Gross operating margin -€93,132
down €93,132 (-9.9%), from €944,626 to €851,494
- Taxes -€18,561
down €18,561 (-10.6%), from €174,561 to €156,000
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
€568,570
Gross operating margin
-€93,132
Staff costs
-€7,728
Depreciation
-€1,243
Other operating charges
+€4,858
Financial income
-€4,302
Financial charges
+€377
Taxes
+€18,561
Result 2025
€485,961
raises the resultlowers the result
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.
From operations
+€397,259
Investment
-€5,478
Financing
-€517,945
Cash 2024
€825,180
From operations (derived)
+€397,259
Net result for the year
+€485,961
Depreciation
+€58,578
Stocks and contracts
+€21,469
Receivables within one year
+€14,588
Deferred charges and accrued income
-€14,191
Trade debts
-€75,987
Tax, wage and social debts
-€9,397
Other debts
-€84,512
Accrued charges and deferred income
+€750
Investment (derived)
-€5,478
Investment in fixed assets (net)
-€5,478
Financing
-€517,945
Debts after one year
-€15,620
Current portion of long-term debt
+€467
Contributions, distributions and other
-€502,792
Cash 2025
€699,016
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,629,874 | €1,428,744 | -€201,130 | -12.3% |
| Fixed assets | 21/28 | €398,841 | €345,741 | -€53,100 | -13.3% |
| Intangible fixed assets | 21 | €538 | €271 | -€267 | -49.6% |
| Tangible fixed assets | 22/27 | €397,453 | €344,602 | -€52,851 | -13.3% |
| Land and buildings | 22 | €267,086 | €243,651 | -€23,435 | -8.8% |
| Plant, machinery and equipment | 23 | €1,664 | €595 | -€1,069 | -64.2% |
| Furniture and vehicles | 24 | €128,703 | €100,356 | -€28,347 | -22.0% |
| Financial fixed assets | 28 | €850 | €868 | +€18 | +2.1% |
| Current assets | 29/58 | €1,231,033 | €1,083,003 | -€148,030 | -12.0% |
| Stocks and contracts in progress | 3 | €109,245 | €87,776 | -€21,469 | -19.7% |
| Stocks | 30/36 | €109,245 | €87,776 | -€21,469 | -19.7% |
| Amounts receivable within one year | 40/41 | €286,391 | €271,803 | -€14,588 | -5.1% |
| Trade receivables | 40 | €239,765 | €240,170 | +€405 | +0.2% |
| Other amounts receivable | 41 | €46,626 | €31,633 | -€14,993 | -32.2% |
| Cash at bank and in hand | 54/58 | €825,180 | €699,016 | -€126,164 | -15.3% |
| Deferred charges and accrued income | 490/1 | €10,217 | €24,408 | +€14,191 | +139% |
| Total equity and liabilities | 10/49 | €1,629,874 | €1,428,744 | -€201,130 | -12.3% |
| Equity | 10/15 | €817,292 | €800,461 | -€16,831 | -2.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €727,875 | €713,836 | -€14,039 | -1.9% |
| Investment grants | 15 | €21,767 | €18,975 | -€2,792 | -12.8% |
| Amounts payable | 17/49 | €812,582 | €628,283 | -€184,299 | -22.7% |
| Amounts payable after more than one year | 17 | €39,957 | €24,337 | -€15,620 | -39.1% |
| Financial debts | 170/4 | €39,957 | €24,337 | -€15,620 | -39.1% |
| Amounts payable within one year | 42/48 | €771,035 | €601,606 | -€169,429 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €15,153 | €15,620 | +€467 | +3.1% |
| Trade debts | 44 | €129,574 | €53,587 | -€75,987 | -58.6% |
| Suppliers | 440/4 | €129,574 | €53,587 | -€75,987 | -58.6% |
| Taxes, remuneration and social security | 45 | €41,796 | €32,399 | -€9,397 | -22.5% |
| Remuneration and social security | 454/9 | €41,796 | €32,399 | -€9,397 | -22.5% |
| Other amounts payable | 47/48 | €584,512 | €500,000 | -€84,512 | -14.5% |
| Accrued charges and deferred income | 492/3 | €1,590 | €2,340 | +€750 | +47.2% |
| Remuneration, social security and pensions | 62 | €147,996 | €155,724 | +€7,728 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,335 | €58,578 | +€1,243 | +2.2% |
| Other operating charges | 640/8 | €9,941 | €5,083 | -€4,858 | -48.9% |
| Gross operating margin | 9900 | €944,626 | €851,494 | -€93,132 | -9.9% |
| Operating profit (loss) | 9901 | €729,354 | €632,109 | -€97,245 | -13.3% |
| Financial income | 75/76B | €17,103 | €12,801 | -€4,302 | -25.2% |
| Recurring financial income | 75 | €17,103 | €12,801 | -€4,302 | -25.2% |
| Financial charges | 65/66B | €3,326 | €2,949 | -€377 | -11.3% |
| Recurring financial charges | 65 | €3,326 | €2,949 | -€377 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €743,131 | €641,961 | -€101,170 | -13.6% |
| Income taxes | 67/77 | €174,561 | €156,000 | -€18,561 | -10.6% |
| Profit (loss) for the period | 9904 | €568,570 | €485,961 | -€82,609 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €568,570 | €485,961 | -€82,609 | -14.5% |
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 19 October 2026 via checked.be.