Dissema 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.
Dissema Pharma
Largest movements
- Cash +€6,116
up €6,116 (+135%), from €4,515 to €10,630
mainly Net result for the year (+€26,259) and Other debts (+€10,369)
- Debts after one year -€27,281
down €27,281 (-15.9%), from €171,986 to €144,705
- Profit (loss) carried forward +€26,259
up €26,259 (+10.6%), from €248,349 to €274,607
- Other debts +€10,369
up €10,369, from €0 to €10,369
- Current portion of long-term debt -€9,614
down €9,614 (-26.1%), from €36,895 to €27,281
- Trade debts +€4,979
up €4,979 (+63.4%), from €7,858 to €12,837
- Gross operating margin +€4,053
up €4,053 (+10.1%), from €40,266 to €44,319
- Taxes +€3,538
up €3,538 (+52.3%), from €6,761 to €10,298
- Financial charges -€2,831
down €2,831 (-33.1%), from €8,557 to €5,726
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 | €491,938 | €492,965 | +€1,027 | +0.2% |
| Fixed assets | 21/28 | €426,392 | €424,355 | -€2,037 | -0.5% |
| Tangible fixed assets | 22/27 | €9,035 | €6,998 | -€2,037 | -22.5% |
| Furniture and vehicles | 24 | €3,980 | €2,462 | -€1,518 | -38.1% |
| Other tangible fixed assets | 26 | €5,055 | €4,536 | -€518 | -10.3% |
| Financial fixed assets | 28 | €417,357 | €417,357 | = | 0.0% |
| Current assets | 29/58 | €65,547 | €68,610 | +€3,064 | +4.7% |
| Amounts receivable within one year | 40/41 | €61,032 | €56,750 | -€4,282 | -7.0% |
| Trade receivables | 40 | €15,289 | €28,688 | +€13,400 | +87.6% |
| Other amounts receivable | 41 | €45,743 | €28,062 | -€17,682 | -38.7% |
| Cash at bank and in hand | 54/58 | €4,515 | €10,630 | +€6,116 | +135% |
| Deferred charges and accrued income | 490/1 | - | €1,230 | +€1,230 | |
| Total equity and liabilities | 10/49 | €491,938 | €492,965 | +€1,027 | +0.2% |
| Equity | 10/15 | €266,949 | €293,207 | +€26,259 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,349 | €274,607 | +€26,259 | +10.6% |
| Amounts payable | 17/49 | €224,990 | €199,758 | -€25,232 | -11.2% |
| Amounts payable after more than one year | 17 | €171,986 | €144,705 | -€27,281 | -15.9% |
| Financial debts | 170/4 | €171,986 | €144,705 | -€27,281 | -15.9% |
| Amounts payable within one year | 42/48 | €53,004 | €55,053 | +€2,049 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €36,895 | €27,281 | -€9,614 | -26.1% |
| Financial debts | 43 | €4,266 | €1,292 | -€2,974 | -69.7% |
| Credit institutions | 430/8 | €4,266 | €1,292 | -€2,974 | -69.7% |
| Trade debts | 44 | €7,858 | €12,837 | +€4,979 | +63.4% |
| Suppliers | 440/4 | €7,858 | €12,837 | +€4,979 | +63.4% |
| Taxes, remuneration and social security | 45 | €3,985 | €3,274 | -€711 | -17.8% |
| Taxes | 450/3 | - | €3,274 | +€3,274 | |
| Remuneration and social security | 454/9 | €3,985 | €0 | -€3,985 | -100% |
| Other amounts payable | 47/48 | €0 | €10,369 | +€10,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,919 | €2,037 | +€118 | +6.1% |
| Gross operating margin | 9900 | €40,266 | €44,319 | +€4,053 | +10.1% |
| Operating profit (loss) | 9901 | €38,347 | €42,283 | +€3,936 | +10.3% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €8,557 | €5,726 | -€2,831 | -33.1% |
| Recurring financial charges | 65 | €8,557 | €5,726 | -€2,831 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €29,794 | €36,557 | +€6,763 | +22.7% |
| Income taxes | 67/77 | €6,761 | €10,298 | +€3,538 | +52.3% |
| Profit (loss) for the period | 9904 | €23,033 | €26,259 | +€3,225 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,033 | €26,259 | +€3,225 | +14.0% |
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 15 October 2026 via checked.be.