IMMO-PHARM: 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.
IMMO-PHARM
Largest movements
- Tangible fixed assets -€10,226
down €10,226 (-2.6%), from €398,869 to €388,642
- Cash -€4,658
down €4,658 (-66.7%), from €6,986 to €2,327
mainly Debts after one year (-€23,946) and Other debts (-€4,000)
- Debts after one year -€23,946
down €23,946 (-5.9%), from €403,440 to €379,494
- Trade debts +€8,046
up €8,046 (+394.1%), from €2,042 to €10,088
- Profit (loss) carried forward +€6,715
up €6,715 (+13.2%), from -€50,715 to -€44,000
- Gross operating margin -€10,037
down €10,037 (-28.8%), from €34,905 to €24,868
- Financial charges -€439
down €439 (-5.3%), from €8,366 to €7,927
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,932 | €400,196 | -€12,737 | -3.1% |
| Fixed assets | 21/28 | €398,869 | €388,642 | -€10,226 | -2.6% |
| Tangible fixed assets | 22/27 | €398,869 | €388,642 | -€10,226 | -2.6% |
| Land and buildings | 22 | €398,869 | €388,642 | -€10,226 | -2.6% |
| Current assets | 29/58 | €14,063 | €11,553 | -€2,510 | -17.8% |
| Amounts receivable within one year | 40/41 | €7,078 | €9,226 | +€2,148 | +30.3% |
| Trade receivables | 40 | €1,026 | €3,174 | +€2,148 | +209.3% |
| Other amounts receivable | 41 | €6,052 | €6,052 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,986 | €2,327 | -€4,658 | -66.7% |
| Total equity and liabilities | 10/49 | €412,932 | €400,196 | -€12,737 | -3.1% |
| Equity | 10/15 | -€20,715 | -€14,000 | +€6,715 | +32.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,715 | -€44,000 | +€6,715 | +13.2% |
| Amounts payable | 17/49 | €433,647 | €414,195 | -€19,451 | -4.5% |
| Amounts payable after more than one year | 17 | €403,440 | €379,494 | -€23,946 | -5.9% |
| Financial debts | 170/4 | €403,440 | €379,494 | -€23,946 | -5.9% |
| Amounts payable within one year | 42/48 | €30,207 | €34,701 | +€4,494 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €23,498 | €23,946 | +€448 | +1.9% |
| Trade debts | 44 | €2,042 | €10,088 | +€8,046 | +394.1% |
| Suppliers | 440/4 | €2,042 | €10,088 | +€8,046 | +394.1% |
| Other amounts payable | 47/48 | €4,667 | €667 | -€4,000 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,226 | €10,226 | = | 0.0% |
| Gross operating margin | 9900 | €34,905 | €24,868 | -€10,037 | -28.8% |
| Operating profit (loss) | 9901 | €24,679 | €14,642 | -€10,037 | -40.7% |
| Financial charges | 65/66B | €8,366 | €7,927 | -€439 | -5.3% |
| Recurring financial charges | 65 | €8,366 | €7,927 | -€439 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €16,313 | €6,715 | -€9,598 | -58.8% |
| Profit (loss) for the period | 9904 | €16,313 | €6,715 | -€9,598 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,313 | €6,715 | -€9,598 | -58.8% |
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 2 October 2026 via checked.be.