KLUIZEN PHARMA: 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.
KLUIZEN PHARMA
Largest movements
- Tangible fixed assets +€401,751
up €401,751 (+100.2%), from €401,090 to €802,841
of which Plant, machinery and equipment: +€288,781
- Receivables within one year +€257,787
up €257,787 (+603.2%), from €42,739 to €300,526
of which Trade receivables: +€295,303
- Debts after one year +€384,765
up €384,765 (+102.9%), from €373,833 to €758,598
- Reserves +€112,591
up €112,591 (+23.6%), from €476,271 to €588,862
of which Distributable reserves: +€112,591
- Other debts +€110,793
up €110,793 (+461.0%), from €24,034 to €134,827
- Trade debts +€95,692
up €95,692 (+8510.8%), from €1,124 to €96,816
- Tax, wage and social debts -€37,463
down €37,463 (-73.7%), from €50,805 to €13,342
of which Taxes: -€38,181
- Gross operating margin +€41,561
up €41,561 (+23.9%), from €173,635 to €215,196
- Depreciation +€15,418
up €15,418 (+61.3%), from €25,141 to €40,559
- Financial charges +€3,499
up €3,499 (+16.4%), from €21,323 to €24,823
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 | €1,079,226 | €1,741,367 | +€662,140 | +61.4% |
| Fixed assets | 21/28 | €981,090 | €1,382,841 | +€401,751 | +40.9% |
| Tangible fixed assets | 22/27 | €401,090 | €802,841 | +€401,751 | +100.2% |
| Land and buildings | 22 | €352,950 | €469,506 | +€116,556 | +33.0% |
| Plant, machinery and equipment | 23 | €37,024 | €325,806 | +€288,781 | +780.0% |
| Furniture and vehicles | 24 | €11,115 | €7,529 | -€3,586 | -32.3% |
| Financial fixed assets | 28 | €580,000 | €580,000 | = | 0.0% |
| Current assets | 29/58 | €98,136 | €358,525 | +€260,389 | +265.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,739 | €300,526 | +€257,787 | +603.2% |
| Trade receivables | 40 | €4,257 | €299,560 | +€295,303 | +6936.7% |
| Other amounts receivable | 41 | €38,482 | €966 | -€37,516 | -97.5% |
| Cash at bank and in hand | 54/58 | €1,269 | €2,308 | +€1,039 | +81.9% |
| Deferred charges and accrued income | 490/1 | €4,128 | €5,691 | +€1,563 | +37.9% |
| Total equity and liabilities | 10/49 | €1,079,226 | €1,741,367 | +€662,140 | +61.4% |
| Equity | 10/15 | €551,271 | €663,862 | +€112,591 | +20.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €476,271 | €588,862 | +€112,591 | +23.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €476,271 | €588,862 | +€112,591 | +23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €527,955 | €1,077,505 | +€549,549 | +104.1% |
| Amounts payable after more than one year | 17 | €373,833 | €758,598 | +€384,765 | +102.9% |
| Financial debts | 170/4 | €373,833 | €758,598 | +€384,765 | +102.9% |
| Amounts payable within one year | 42/48 | €152,338 | €317,433 | +€165,096 | +108.4% |
| Current portion of amounts payable after more than one year | 42 | €47,294 | €48,902 | +€1,608 | +3.4% |
| Financial debts | 43 | €21,781 | €21,812 | +€31 | +0.1% |
| Credit institutions | 430/8 | €21,781 | €21,812 | +€31 | +0.1% |
| Trade debts | 44 | €1,124 | €96,816 | +€95,692 | +8510.8% |
| Suppliers | 440/4 | €1,124 | €96,816 | +€95,692 | +8510.8% |
| Advances received on contracts in progress | 46 | €7,300 | €1,735 | -€5,565 | -76.2% |
| Taxes, remuneration and social security | 45 | €50,805 | €13,342 | -€37,463 | -73.7% |
| Taxes | 450/3 | €44,868 | €6,686 | -€38,181 | -85.1% |
| Remuneration and social security | 454/9 | €5,937 | €6,656 | +€719 | +12.1% |
| Other amounts payable | 47/48 | €24,034 | €134,827 | +€110,793 | +461.0% |
| Accrued charges and deferred income | 492/3 | €1,785 | €1,473 | -€312 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,141 | €40,559 | +€15,418 | +61.3% |
| Other operating charges | 640/8 | €3,535 | €4,636 | +€1,101 | +31.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €173,635 | €215,196 | +€41,561 | +23.9% |
| Operating profit (loss) | 9901 | €144,959 | €170,000 | +€25,041 | +17.3% |
| Financial income | 75/76B | €2,508 | €4,176 | +€1,669 | +66.5% |
| Recurring financial income | 75 | €2,508 | €4,176 | +€1,669 | +66.5% |
| Financial charges | 65/66B | €21,323 | €24,823 | +€3,499 | +16.4% |
| Recurring financial charges | 65 | €21,323 | €24,823 | +€3,499 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €126,144 | €149,354 | +€23,210 | +18.4% |
| Income taxes | 67/77 | €38,864 | €36,763 | -€2,101 | -5.4% |
| Profit (loss) for the period | 9904 | €87,279 | €112,591 | +€25,312 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,279 | €112,591 | +€25,312 | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.