NATHYPHARM: 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.
NATHYPHARM
Largest movements
- Tangible fixed assets -€25,443
down €25,443 (-7.2%), from €353,298 to €327,855
of which Furniture and vehicles: -€15,013
- Receivables within one year -€19,248
down €19,248 (-77.3%), from €24,898 to €5,649
of which Trade receivables: -€9,957
- Trade debts -€258,851
down €258,851 (-100.0%), from €258,899 to €47
- Debts after one year +€183,982
new in 2024: €183,982
- Profit (loss) carried forward -€47,903
down €47,903, from €15,804 to -€32,099
- Other debts +€47,641
up €47,641 (+14872.5%), from €320 to €47,961
- Current portion of long-term debt +€27,403
up €27,403 (+817.2%), from €3,353 to €30,756
- Turnover -€172,669
no longer reported in 2024 (was €172,669)
- Purchases and services -€92,394
no longer reported in 2024 (was €92,394)
- Gross operating margin -€84,630
down €84,630, from €80,275 to -€4,355
- Other operating charges -€39,242
down €39,242 (-94.5%), from €41,543 to €2,301
- Depreciation +€22,244
up €22,244 (+257.6%), from €8,634 to €30,878
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,822 | €340,634 | -€43,188 | -11.3% |
| Fixed assets | 21/28 | €353,298 | €327,855 | -€25,443 | -7.2% |
| Tangible fixed assets | 22/27 | €353,298 | €327,855 | -€25,443 | -7.2% |
| Land and buildings | 22 | €302,585 | €292,155 | -€10,430 | -3.4% |
| Furniture and vehicles | 24 | €50,713 | €35,699 | -€15,013 | -29.6% |
| Current assets | 29/58 | €30,524 | €12,779 | -€17,744 | -58.1% |
| Amounts receivable within one year | 40/41 | €24,898 | €5,649 | -€19,248 | -77.3% |
| Trade receivables | 40 | €15,457 | €5,500 | -€9,957 | -64.4% |
| Other amounts receivable | 41 | €9,441 | €149 | -€9,291 | -98.4% |
| Cash at bank and in hand | 54/58 | €5,626 | €7,130 | +€1,504 | +26.7% |
| Total equity and liabilities | 10/49 | €383,822 | €340,634 | -€43,188 | -11.3% |
| Equity | 10/15 | €113,277 | €65,374 | -€47,903 | -42.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,073 | €85,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,213 | €83,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,804 | -€32,099 | -€47,903 | |
| Amounts payable | 17/49 | €270,545 | €275,260 | +€4,715 | +1.7% |
| Amounts payable after more than one year | 17 | - | €183,982 | +€183,982 | |
| Financial debts | 170/4 | - | €183,982 | +€183,982 | |
| Amounts payable within one year | 42/48 | €270,545 | €91,277 | -€179,267 | -66.3% |
| Current portion of amounts payable after more than one year | 42 | €3,353 | €30,756 | +€27,403 | +817.2% |
| Trade debts | 44 | €258,899 | €47 | -€258,851 | -100.0% |
| Suppliers | 440/4 | €258,899 | €47 | -€258,851 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,973 | €12,513 | +€4,541 | +57.0% |
| Taxes | 450/3 | €1,904 | €7,629 | +€5,724 | +300.6% |
| Remuneration and social security | 454/9 | €6,068 | €4,884 | -€1,184 | -19.5% |
| Other amounts payable | 47/48 | €320 | €47,961 | +€47,641 | +14872.5% |
| Turnover | 70 | €172,669 | - | -€172,669 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,394 | - | -€92,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,634 | €30,878 | +€22,244 | +257.6% |
| Other operating charges | 640/8 | €41,543 | €2,301 | -€39,242 | -94.5% |
| Non-recurring operating charges | 66A | €7,485 | - | -€7,485 | |
| Gross operating margin | 9900 | €80,275 | -€4,355 | -€84,630 | |
| Operating profit (loss) | 9901 | €22,613 | -€37,533 | -€60,146 | |
| Financial income | 75/76B | €94 | €69 | -€25 | -26.2% |
| Recurring financial income | 75 | €94 | €69 | -€25 | -26.2% |
| Financial charges | 65/66B | €329 | €2,557 | +€2,228 | +676.8% |
| Recurring financial charges | 65 | €329 | €2,557 | +€2,228 | +676.8% |
| Profit (loss) for the period before taxes | 9903 | €22,377 | -€40,021 | -€62,398 | |
| Income taxes | 67/77 | €6,574 | €7,882 | +€1,308 | +19.9% |
| Profit (loss) for the period | 9904 | €15,804 | -€47,903 | -€63,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,804 | -€47,903 | -€63,706 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.