Idealpharma: 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.
Idealpharma
Largest movements
- Receivables within one year -€153,781
down €153,781 (-21.7%), from €708,934 to €555,154
of which Other amounts receivable: -€195,658
- Tangible fixed assets -€17,100
down €17,100 (-16.5%), from €103,612 to €86,511
of which Plant, machinery and equipment: -€12,370
- Reserves -€188,086
down €188,086 (-81.8%), from €229,896 to €41,810
of which Distributable reserves: -€188,086
- Debts after one year -€122,619
down €122,619 (-67.7%), from €181,021 to €58,402
- Other debts +€80,154
up €80,154 (+27.6%), from €290,474 to €370,629
- Current portion of long-term debt +€75,922
up €75,922 (+97.8%), from €77,659 to €153,581
- Short-term financial debts -€22,200
no longer reported in 2025 (was €22,200)
- Gross operating margin -€41,489
down €41,489 (-87.0%), from €47,667 to €6,178
- Financial charges +€17,634
up €17,634 (+63.9%), from €27,616 to €45,250
- Depreciation -€13,656
down €13,656 (-44.4%), from €30,756 to €17,100
- Other operating charges -€1,801
down €1,801 (-35.5%), from €5,073 to €3,272
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 | €982,746 | €804,498 | -€178,248 | -18.1% |
| Fixed assets | 21/28 | €103,612 | €86,511 | -€17,100 | -16.5% |
| Tangible fixed assets | 22/27 | €103,612 | €86,511 | -€17,100 | -16.5% |
| Land and buildings | 22 | €81,471 | €76,741 | -€4,730 | -5.8% |
| Plant, machinery and equipment | 23 | €22,141 | €9,771 | -€12,370 | -55.9% |
| Current assets | 29/58 | €879,134 | €717,987 | -€161,148 | -18.3% |
| Stocks and contracts in progress | 3 | €151,866 | €153,274 | +€1,408 | +0.9% |
| Stocks | 30/36 | €151,866 | €153,274 | +€1,408 | +0.9% |
| Amounts receivable within one year | 40/41 | €708,934 | €555,154 | -€153,781 | -21.7% |
| Trade receivables | 40 | €146,321 | €188,198 | +€41,878 | +28.6% |
| Other amounts receivable | 41 | €562,614 | €366,955 | -€195,658 | -34.8% |
| Cash at bank and in hand | 54/58 | €8,963 | €7,048 | -€1,915 | -21.4% |
| Deferred charges and accrued income | 490/1 | €9,371 | €2,511 | -€6,860 | -73.2% |
| Total equity and liabilities | 10/49 | €982,746 | €804,498 | -€178,248 | -18.1% |
| Equity | 10/15 | €248,896 | €55,469 | -€193,427 | -77.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €229,896 | €41,810 | -€188,086 | -81.8% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,910 | €39,910 | = | 0.0% |
| Distributable reserves | 133 | €188,086 | - | -€188,086 | |
| Profit (loss) carried forward | 14 | - | -€5,341 | -€5,341 | |
| Amounts payable | 17/49 | €733,850 | €749,029 | +€15,179 | +2.1% |
| Amounts payable after more than one year | 17 | €181,021 | €58,402 | -€122,619 | -67.7% |
| Financial debts | 170/4 | €181,021 | €58,402 | -€122,619 | -67.7% |
| Amounts payable within one year | 42/48 | €552,829 | €690,627 | +€137,798 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €77,659 | €153,581 | +€75,922 | +97.8% |
| Financial debts | 43 | €22,200 | - | -€22,200 | |
| Credit institutions | 430/8 | €22,200 | - | -€22,200 | |
| Trade debts | 44 | €151,561 | €166,218 | +€14,657 | +9.7% |
| Suppliers | 440/4 | €151,561 | €166,218 | +€14,657 | +9.7% |
| Taxes, remuneration and social security | 45 | €10,934 | €200 | -€10,735 | -98.2% |
| Taxes | 450/3 | €10,934 | €200 | -€10,735 | -98.2% |
| Other amounts payable | 47/48 | €290,474 | €370,629 | +€80,154 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,756 | €17,100 | -€13,656 | -44.4% |
| Other operating charges | 640/8 | €5,073 | €3,272 | -€1,801 | -35.5% |
| Non-recurring operating charges | 66A | - | €133,983 | +€133,983 | |
| Gross operating margin | 9900 | €47,667 | €6,178 | -€41,489 | -87.0% |
| Operating profit (loss) | 9901 | €11,838 | -€148,177 | -€160,015 | |
| Financial charges | 65/66B | €27,616 | €45,250 | +€17,634 | +63.9% |
| Recurring financial charges | 65 | €27,616 | €45,250 | +€17,634 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,778 | -€193,427 | -€177,649 | -1126.0% |
| Profit (loss) for the period | 9904 | -€15,778 | -€193,427 | -€177,649 | -1126.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,778 | -€193,427 | -€177,649 | -1126.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.