DOLCEPHARMA: 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.
DOLCEPHARMA
Largest movements
- Cash +€23,599
up €23,599 (+24.7%), from €95,452 to €119,050
mainly Net result for the year (+€40,080) and Other debts (+€20,654)
- Receivables within one year +€15,389
up €15,389 (+41.1%), from €37,448 to €52,837
of which Trade receivables: +€16,478
- Stocks and contracts +€4,420
up €4,420 (+3.0%), from €146,664 to €151,084
- Other debts +€20,654
up €20,654 (+49.3%), from €41,926 to €62,580
- Reserves +€20,080
up €20,080 (+13.6%), from €147,192 to €167,272
- Trade debts +€11,964
up €11,964 (+20.8%), from €57,655 to €69,619
- Accrued charges and deferred income -€11,158
down €11,158 (-76.6%), from €14,567 to €3,409
- Staff costs +€33,102
up €33,102 (+34.1%), from €97,170 to €130,272
- Gross operating margin +€23,604
up €23,604 (+15.7%), from €150,017 to €173,620
- Other operating charges +€2,630
up €2,630 (+12.2%), from €21,562 to €24,192
- Taxes -€2,386
down €2,386 (-14.0%), from €17,011 to €14,625
- Financial income +€1,741
up €1,741 (+4.4%), from €39,866 to €41,607
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,708 | €343,028 | +€42,320 | +14.1% |
| Fixed assets | 21/28 | €9,404 | €9,463 | +€59 | +0.6% |
| Tangible fixed assets | 22/27 | €9,404 | €9,463 | +€59 | +0.6% |
| Furniture and vehicles | 24 | €7,150 | €4,613 | -€2,537 | -35.5% |
| Other tangible fixed assets | 26 | €2,254 | €4,850 | +€2,596 | +115.2% |
| Current assets | 29/58 | €291,305 | €333,565 | +€42,261 | +14.5% |
| Stocks and contracts in progress | 3 | €146,664 | €151,084 | +€4,420 | +3.0% |
| Stocks | 30/36 | €146,664 | €151,084 | +€4,420 | +3.0% |
| Amounts receivable within one year | 40/41 | €37,448 | €52,837 | +€15,389 | +41.1% |
| Trade receivables | 40 | €35,861 | €52,339 | +€16,478 | +45.9% |
| Other amounts receivable | 41 | €1,587 | €498 | -€1,089 | -68.6% |
| Cash at bank and in hand | 54/58 | €95,452 | €119,050 | +€23,599 | +24.7% |
| Deferred charges and accrued income | 490/1 | €11,741 | €10,594 | -€1,147 | -9.8% |
| Total equity and liabilities | 10/49 | €300,708 | €343,028 | +€42,320 | +14.1% |
| Equity | 10/15 | €159,592 | €179,672 | +€20,080 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €147,192 | €167,272 | +€20,080 | +13.6% |
| Distributable reserves | 133 | €147,192 | €167,272 | +€20,080 | +13.6% |
| Amounts payable | 17/49 | €141,116 | €163,356 | +€22,240 | +15.8% |
| Amounts payable within one year | 42/48 | €126,549 | €159,947 | +€33,398 | +26.4% |
| Trade debts | 44 | €57,655 | €69,619 | +€11,964 | +20.8% |
| Suppliers | 440/4 | €57,655 | €69,619 | +€11,964 | +20.8% |
| Taxes, remuneration and social security | 45 | €26,968 | €27,748 | +€780 | +2.9% |
| Taxes | 450/3 | €7,342 | €4,904 | -€2,438 | -33.2% |
| Remuneration and social security | 454/9 | €19,626 | €22,844 | +€3,218 | +16.4% |
| Other amounts payable | 47/48 | €41,926 | €62,580 | +€20,654 | +49.3% |
| Accrued charges and deferred income | 492/3 | €14,567 | €3,409 | -€11,158 | -76.6% |
| Remuneration, social security and pensions | 62 | €97,170 | €130,272 | +€33,102 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,146 | €3,291 | -€855 | -20.6% |
| Other operating charges | 640/8 | €21,562 | €24,192 | +€2,630 | +12.2% |
| Gross operating margin | 9900 | €150,017 | €173,620 | +€23,604 | +15.7% |
| Operating profit (loss) | 9901 | €27,139 | €15,866 | -€11,273 | -41.5% |
| Financial income | 75/76B | €39,866 | €41,607 | +€1,741 | +4.4% |
| Recurring financial income | 75 | €39,866 | €41,607 | +€1,741 | +4.4% |
| Financial charges | 65/66B | €2,524 | €2,768 | +€244 | +9.7% |
| Recurring financial charges | 65 | €2,524 | €2,768 | +€244 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €64,481 | €54,705 | -€9,776 | -15.2% |
| Income taxes | 67/77 | €17,011 | €14,625 | -€2,386 | -14.0% |
| Profit (loss) for the period | 9904 | €47,470 | €40,080 | -€7,390 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,470 | €40,080 | -€7,390 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.