Futurophar: 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.
What changed
Futurophar
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€24,347
2023 · €27,966-€3,619
Equity
€263,663
2023 · €242,317+€21,347
Cash
€60,533
2023 · €42,679+€17,854
Balance sheet total
€394,606
2023 · €393,475+€1,131
Largest movements
Assets
- Cash +€17,854
up €17,854 (+41.8%), from €42,679 to €60,533
mainly Net result for the year (+€24,347) and Depreciation (+€21,209)
- Tangible fixed assets -€14,172
down €14,172 (-9.8%), from €144,437 to €130,265
of which Furniture and vehicles: -€12,686
Equity and liabilities
- Reserves +€21,347
up €21,347 (+34.5%), from €61,911 to €83,257
- Debts after one year -€20,094
down €20,094 (-34.2%), from €58,810 to €38,716
Income statement
- Depreciation +€2,814
up €2,814 (+15.3%), from €18,395 to €21,209
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.
Result 2023
€27,966
Gross operating margin
-€127
Staff costs
+€717
Depreciation
-€2,814
Other operating charges
+€3
Financial income
-€115
Financial charges
-€1,153
Taxes
-€130
Result 2024
€24,347
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.
From operations
+€51,650
Investment
-€7,037
Financing
-€26,759
Cash 2023
€42,679
From operations (derived)
+€51,650
Net result for the year
+€24,347
Depreciation
+€21,209
Stocks and contracts
+€2,722
Receivables within one year
+€444
Deferred charges and accrued income
-€616
Trade debts
+€252
Tax, wage and social debts
+€3,158
Accrued charges and deferred income
+€134
Investment (derived)
-€7,037
Investment in fixed assets (net)
-€7,037
Financing
-€26,759
Debts after one year
-€20,094
Current portion of long-term debt
-€3,665
Contributions, distributions and other
-€3,000
Cash 2024
€60,533
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,475 | €394,606 | +€1,131 | +0.3% |
| Fixed assets | 21/28 | €144,437 | €130,265 | -€14,172 | -9.8% |
| Tangible fixed assets | 22/27 | €144,437 | €130,265 | -€14,172 | -9.8% |
| Plant, machinery and equipment | 23 | €4,225 | €2,739 | -€1,486 | -35.2% |
| Furniture and vehicles | 24 | €140,212 | €127,526 | -€12,686 | -9.0% |
| Current assets | 29/58 | €249,038 | €264,341 | +€15,303 | +6.1% |
| Stocks and contracts in progress | 3 | €113,986 | €111,263 | -€2,722 | -2.4% |
| Stocks | 30/36 | €113,986 | €111,263 | -€2,722 | -2.4% |
| Amounts receivable within one year | 40/41 | €89,562 | €89,118 | -€444 | -0.5% |
| Trade receivables | 40 | €83,792 | €83,913 | +€122 | +0.1% |
| Other amounts receivable | 41 | €5,770 | €5,204 | -€566 | -9.8% |
| Cash at bank and in hand | 54/58 | €42,679 | €60,533 | +€17,854 | +41.8% |
| Deferred charges and accrued income | 490/1 | €2,811 | €3,426 | +€616 | +21.9% |
| Total equity and liabilities | 10/49 | €393,475 | €394,606 | +€1,131 | +0.3% |
| Equity | 10/15 | €242,317 | €263,663 | +€21,347 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,911 | €83,257 | +€21,347 | +34.5% |
| Distributable reserves | 133 | €61,911 | €83,257 | +€21,347 | +34.5% |
| Profit (loss) carried forward | 14 | €174,206 | €174,206 | = | 0.0% |
| Amounts payable | 17/49 | €151,158 | €130,942 | -€20,216 | -13.4% |
| Amounts payable after more than one year | 17 | €58,810 | €38,716 | -€20,094 | -34.2% |
| Financial debts | 170/4 | €58,810 | €38,716 | -€20,094 | -34.2% |
| Amounts payable within one year | 42/48 | €91,251 | €90,995 | -€256 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €26,269 | €22,604 | -€3,665 | -14.0% |
| Trade debts | 44 | €38,539 | €38,791 | +€252 | +0.7% |
| Suppliers | 440/4 | €38,539 | €38,791 | +€252 | +0.7% |
| Taxes, remuneration and social security | 45 | €21,324 | €24,482 | +€3,158 | +14.8% |
| Taxes | 450/3 | €3,920 | €7,576 | +€3,655 | +93.2% |
| Remuneration and social security | 454/9 | €17,404 | €16,906 | -€498 | -2.9% |
| Other amounts payable | 47/48 | €5,118 | €5,118 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,097 | €1,231 | +€134 | +12.2% |
| Remuneration, social security and pensions | 62 | €130,254 | €129,537 | -€717 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,395 | €21,209 | +€2,814 | +15.3% |
| Other operating charges | 640/8 | €531 | €528 | -€3 | -0.6% |
| Gross operating margin | 9900 | €190,015 | €189,888 | -€127 | -0.1% |
| Operating profit (loss) | 9901 | €40,835 | €38,614 | -€2,221 | -5.4% |
| Financial income | 75/76B | €1,838 | €1,722 | -€115 | -6.3% |
| Recurring financial income | 75 | €1,838 | €1,722 | -€115 | -6.3% |
| Financial charges | 65/66B | €3,477 | €4,630 | +€1,153 | +33.1% |
| Recurring financial charges | 65 | €3,477 | €4,630 | +€1,153 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €39,195 | €35,706 | -€3,489 | -8.9% |
| Income taxes | 67/77 | €11,229 | €11,359 | +€130 | +1.2% |
| Profit (loss) for the period | 9904 | €27,966 | €24,347 | -€3,619 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,966 | €24,347 | -€3,619 | -12.9% |
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 8 October 2026 via checked.be.