DUOPHARM: 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.
DUOPHARM
Largest movements
- Receivables within one year -€345,560
down €345,560 (-59.4%), from €582,039 to €236,479
of which Other amounts receivable: -€341,047
- Cash +€99,999
up €99,999 (+31.6%), from €316,062 to €416,061
mainly Receivables within one year (+€345,560) and Net result for the year (+€231,411)
- Stocks and contracts +€24,279
up €24,279 (+7.1%), from €340,752 to €365,031
- Reserves -€201,089
down €201,089 (-17.5%), from €1.1m to €948,322
of which Distributable reserves: -€201,089
- Debts after one year -€52,278
down €52,278 (-26.3%), from €199,142 to €146,864
- Other debts +€50,326
up €50,326 (+486%), from €10,351 to €60,677
- Gross operating margin -€28,609
down €28,609 (-6.1%), from €466,543 to €437,934
- Staff costs +€10,325
up €10,325 (+16.5%), from €62,679 to €73,004
- Depreciation +€7,756
up €7,756 (+14.3%), from €54,240 to €61,996
- Financial income -€5,922
down €5,922 (-24.0%), from €24,671 to €18,749
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.
Derived cash bridge
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 | €1,634,836 | €1,427,369 | -€207,466 | -12.7% |
| Fixed assets | 21/28 | €383,873 | €393,062 | +€9,189 | +2.4% |
| Tangible fixed assets | 22/27 | €383,873 | €393,062 | +€9,189 | +2.4% |
| Land and buildings | 22 | €250,011 | €222,421 | -€27,590 | -11.0% |
| Plant, machinery and equipment | 23 | €120,823 | €106,991 | -€13,831 | -11.4% |
| Furniture and vehicles | 24 | €13,040 | €63,650 | +€50,610 | +388% |
| Current assets | 29/58 | €1,250,963 | €1,034,307 | -€216,656 | -17.3% |
| Stocks and contracts in progress | 3 | €340,752 | €365,031 | +€24,279 | +7.1% |
| Stocks | 30/36 | €340,752 | €365,031 | +€24,279 | +7.1% |
| Amounts receivable within one year | 40/41 | €582,039 | €236,479 | -€345,560 | -59.4% |
| Trade receivables | 40 | €154,115 | €149,603 | -€4,513 | -2.9% |
| Other amounts receivable | 41 | €427,924 | €86,877 | -€341,047 | -79.7% |
| Cash at bank and in hand | 54/58 | €316,062 | €416,061 | +€99,999 | +31.6% |
| Deferred charges and accrued income | 490/1 | €12,110 | €16,736 | +€4,627 | +38.2% |
| Total equity and liabilities | 10/49 | €1,634,836 | €1,427,369 | -€207,466 | -12.7% |
| Equity | 10/15 | €1,219,439 | €1,018,350 | -€201,089 | -16.5% |
| 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% |
| Revaluation surpluses | 12 | €8,027 | €8,027 | = | 0.0% |
| Reserves | 13 | €1,149,411 | €948,322 | -€201,089 | -17.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,223 | €3,223 | = | 0.0% |
| Distributable reserves | 133 | €1,139,989 | €938,900 | -€201,089 | -17.6% |
| Amounts payable | 17/49 | €415,397 | €409,019 | -€6,378 | -1.5% |
| Amounts payable after more than one year | 17 | €199,142 | €146,864 | -€52,278 | -26.3% |
| Financial debts | 170/4 | €199,142 | €146,864 | -€52,278 | -26.3% |
| Amounts payable within one year | 42/48 | €212,506 | €262,156 | +€49,650 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €51,687 | €52,278 | +€591 | +1.1% |
| Trade debts | 44 | €98,561 | €104,122 | +€5,561 | +5.6% |
| Suppliers | 440/4 | €98,561 | €104,122 | +€5,561 | +5.6% |
| Taxes, remuneration and social security | 45 | €51,907 | €45,079 | -€6,827 | -13.2% |
| Taxes | 450/3 | €44,834 | €35,457 | -€9,377 | -20.9% |
| Remuneration and social security | 454/9 | €7,073 | €9,622 | +€2,549 | +36.0% |
| Other amounts payable | 47/48 | €10,351 | €60,677 | +€50,326 | +486% |
| Accrued charges and deferred income | 492/3 | €3,750 | - | -€3,750 | |
| Remuneration, social security and pensions | 62 | €62,679 | €73,004 | +€10,325 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,240 | €61,996 | +€7,756 | +14.3% |
| Other operating charges | 640/8 | €4,170 | €5,611 | +€1,440 | +34.5% |
| Gross operating margin | 9900 | €466,543 | €437,934 | -€28,609 | -6.1% |
| Operating profit (loss) | 9901 | €345,454 | €297,323 | -€48,131 | -13.9% |
| Financial income | 75/76B | €24,671 | €18,749 | -€5,922 | -24.0% |
| Recurring financial income | 75 | €24,671 | €18,749 | -€5,922 | -24.0% |
| Financial charges | 65/66B | €5,001 | €4,932 | -€69 | -1.4% |
| Recurring financial charges | 65 | €5,001 | €4,932 | -€69 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €365,125 | €311,140 | -€53,984 | -14.8% |
| Income taxes | 67/77 | €76,508 | €79,729 | +€3,222 | +4.2% |
| Profit (loss) for the period | 9904 | €288,617 | €231,411 | -€57,206 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €288,617 | €231,411 | -€57,206 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.