IDM PHARMA SA: 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.
IDM PHARMA SA
Largest movements
- Deferred charges and accrued income +€100,305
up €100,305 (+182%), from €54,989 to €155,294
- Receivables within one year +€70,789
up €70,789 (+23.5%), from €301,296 to €372,085
- Other debts +€325,208
up €325,208 (+154%), from €211,162 to €536,370
- Reserves -€210,000
down €210,000 (-35.4%), from €594,000 to €384,000
of which Distributable reserves: -€210,000
- Tax, wage and social debts +€48,654
up €48,654 (+7,400%), from €658 to €49,311
- Financial income +€150,000
new in 2025: €150,000
- Gross operating margin -€52,577
down €52,577 (-33.4%), from €157,366 to €104,789
- Taxes +€30,826
up €30,826 (+76.1%), from €40,507 to €71,333
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.
Derived cash bridge
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 | €1,873,304 | €2,052,227 | +€178,923 | +9.6% |
| Fixed assets | 21/28 | €1,501,863 | €1,510,151 | +€8,288 | +0.6% |
| Tangible fixed assets | 22/27 | €1,807 | €10,095 | +€8,288 | +459% |
| Land and buildings | 22 | €1,807 | €1,717 | -€89 | -4.9% |
| Furniture and vehicles | 24 | - | €8,378 | +€8,378 | |
| Financial fixed assets | 28 | €1,500,057 | €1,500,057 | = | 0.0% |
| Current assets | 29/58 | €371,441 | €542,075 | +€170,634 | +45.9% |
| Amounts receivable within one year | 40/41 | €301,296 | €372,085 | +€70,789 | +23.5% |
| Other amounts receivable | 41 | €301,296 | €372,085 | +€70,789 | +23.5% |
| Cash at bank and in hand | 54/58 | €15,155 | €14,696 | -€459 | -3.0% |
| Deferred charges and accrued income | 490/1 | €54,989 | €155,294 | +€100,305 | +182% |
| Total equity and liabilities | 10/49 | €1,873,304 | €2,052,227 | +€178,923 | +9.6% |
| Equity | 10/15 | €1,649,672 | €1,459,637 | -€190,035 | -11.5% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €594,000 | €384,000 | -€210,000 | -35.4% |
| Non-distributable reserves | 130/1 | €24,000 | €24,000 | = | 0.0% |
| Legal reserve | 130 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €570,000 | €360,000 | -€210,000 | -36.8% |
| Profit (loss) carried forward | 14 | €815,672 | €835,637 | +€19,965 | +2.4% |
| Amounts payable | 17/49 | €223,632 | €592,590 | +€368,958 | +165% |
| Amounts payable within one year | 42/48 | €223,632 | €592,590 | +€368,958 | +165% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €6,812 | €6,908 | +€96 | +1.4% |
| Suppliers | 440/4 | €6,812 | €6,908 | +€96 | +1.4% |
| Taxes, remuneration and social security | 45 | €658 | €49,311 | +€48,654 | +7,400% |
| Taxes | 450/3 | €658 | €49,311 | +€48,654 | +7,400% |
| Other amounts payable | 47/48 | €211,162 | €536,370 | +€325,208 | +154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €566 | +€477 | +534% |
| Gross operating margin | 9900 | €157,366 | €104,789 | -€52,577 | -33.4% |
| Operating profit (loss) | 9901 | €157,277 | €104,223 | -€53,054 | -33.7% |
| Financial income | 75/76B | - | €150,000 | +€150,000 | |
| Recurring financial income | 75 | - | €150,000 | +€150,000 | |
| Financial charges | 65/66B | €5,204 | €5,425 | +€220 | +4.2% |
| Recurring financial charges | 65 | €5,204 | €5,425 | +€220 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €152,073 | €248,798 | +€96,726 | +63.6% |
| Income taxes | 67/77 | €40,507 | €71,333 | +€30,826 | +76.1% |
| Profit (loss) for the period | 9904 | €111,565 | €177,465 | +€65,899 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €111,565 | €177,465 | +€65,899 | +59.1% |
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 17 October 2026 via checked.be.