Drug-Opera: 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.
Drug-Opera
Largest movements
- Receivables within one year +€177,513
up €177,513 (+480.8%), from €36,917 to €214,430
of which Other amounts receivable: +€173,984
- Cash -€75,858
down €75,858 (-59.4%), from €127,762 to €51,904
mainly Contributions, distributions and other (-€350,000) and Other debts (-€193,770)
- Tangible fixed assets -€53,462
down €53,462 (-9.7%), from €553,002 to €499,540
of which Furniture and vehicles: -€39,434
- Accrued charges and deferred income +€490,000
new in 2025: €490,000
- Other debts -€193,770
down €193,770 (-96.9%), from €200,000 to €6,230
- Profit (loss) carried forward -€178,728
down €178,728 (-91.6%), from €195,092 to €16,364
- Trade debts -€39,116
down €39,116 (-49.1%), from €79,737 to €40,621
- Tax, wage and social debts -€25,544
down €25,544 (-9.5%), from €269,767 to €244,223
of which Remuneration and social security: -€26,774
- Gross operating margin +€148,295
up €148,295 (+6.0%), from €2.5m to €2.6m
- Staff costs +€105,327
up €105,327 (+5.2%), from €2.0m to €2.1m
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 | €836,249 | €879,519 | +€43,270 | +5.2% |
| Fixed assets | 21/28 | €614,458 | €560,996 | -€53,462 | -8.7% |
| Tangible fixed assets | 22/27 | €553,002 | €499,540 | -€53,462 | -9.7% |
| Plant, machinery and equipment | 23 | €461,030 | €447,002 | -€14,028 | -3.0% |
| Furniture and vehicles | 24 | €91,972 | €52,538 | -€39,434 | -42.9% |
| Financial fixed assets | 28 | €61,456 | €61,456 | = | 0.0% |
| Current assets | 29/58 | €221,791 | €318,523 | +€96,732 | +43.6% |
| Stocks and contracts in progress | 3 | €40,516 | €43,738 | +€3,222 | +8.0% |
| Stocks | 30/36 | €40,516 | €43,738 | +€3,222 | +8.0% |
| Amounts receivable within one year | 40/41 | €36,917 | €214,430 | +€177,513 | +480.8% |
| Trade receivables | 40 | €1,124 | €4,653 | +€3,529 | +314.0% |
| Other amounts receivable | 41 | €35,793 | €209,777 | +€173,984 | +486.1% |
| Cash at bank and in hand | 54/58 | €127,762 | €51,904 | -€75,858 | -59.4% |
| Deferred charges and accrued income | 490/1 | €16,596 | €8,451 | -€8,145 | -49.1% |
| Total equity and liabilities | 10/49 | €836,249 | €879,519 | +€43,270 | +5.2% |
| Equity | 10/15 | €265,558 | €86,830 | -€178,728 | -67.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,466 | €8,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,722 | €7,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,092 | €16,364 | -€178,728 | -91.6% |
| Amounts payable | 17/49 | €570,691 | €792,689 | +€221,998 | +38.9% |
| Amounts payable after more than one year | 17 | €11,615 | - | -€11,615 | |
| Financial debts | 170/4 | €11,615 | - | -€11,615 | |
| Amounts payable within one year | 42/48 | €559,076 | €302,689 | -€256,387 | -45.9% |
| Current portion of amounts payable after more than one year | 42 | €9,572 | €11,615 | +€2,043 | +21.3% |
| Trade debts | 44 | €79,737 | €40,621 | -€39,116 | -49.1% |
| Suppliers | 440/4 | €79,737 | €40,621 | -€39,116 | -49.1% |
| Taxes, remuneration and social security | 45 | €269,767 | €244,223 | -€25,544 | -9.5% |
| Taxes | 450/3 | €78,770 | €80,000 | +€1,230 | +1.6% |
| Remuneration and social security | 454/9 | €190,997 | €164,223 | -€26,774 | -14.0% |
| Other amounts payable | 47/48 | €200,000 | €6,230 | -€193,770 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €490,000 | +€490,000 | |
| Remuneration, social security and pensions | 62 | €2,041,281 | €2,146,608 | +€105,327 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,084 | €169,232 | -€4,852 | -2.8% |
| Other operating charges | 640/8 | €12,410 | €11,496 | -€914 | -7.4% |
| Gross operating margin | 9900 | €2,465,703 | €2,613,998 | +€148,295 | +6.0% |
| Operating profit (loss) | 9901 | €237,928 | €286,662 | +€48,734 | +20.5% |
| Financial income | 75/76B | €4,288 | €3,680 | -€608 | -14.2% |
| Recurring financial income | 75 | €4,288 | €3,680 | -€608 | -14.2% |
| Financial charges | 65/66B | €39,979 | €37,315 | -€2,664 | -6.7% |
| Recurring financial charges | 65 | €38,937 | €37,315 | -€1,622 | -4.2% |
| Non-recurring financial charges | 66B | €1,042 | - | -€1,042 | |
| Profit (loss) for the period before taxes | 9903 | €202,237 | €253,027 | +€50,790 | +25.1% |
| Income taxes | 67/77 | €65,316 | €81,755 | +€16,439 | +25.2% |
| Profit (loss) for the period | 9904 | €136,921 | €171,272 | +€34,351 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €136,921 | €171,272 | +€34,351 | +25.1% |
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 11 October 2026 via checked.be.