PHARMA CONSULT: 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.
PHARMA CONSULT
Largest movements
- Receivables within one year +€123,386
up €123,386 (+56.3%), from €219,040 to €342,426
of which Other amounts receivable: +€94,020
- Cash -€10,911
down €10,911 (-30.5%), from €35,737 to €24,826
mainly Receivables within one year (-€123,386) and Trade debts (-€2,355)
- Profit (loss) carried forward +€79,190
up €79,190 (+44.0%), from €179,876 to €259,066
- Tax, wage and social debts +€36,386
up €36,386 (+50.1%), from €72,583 to €108,969
of which Taxes: +€40,386
- Gross operating margin +€29,556
up €29,556 (+39.3%), from €75,257 to €104,812
- Taxes +€16,490
up €16,490 (+268%), from €6,158 to €22,648
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.
Derived cash bridge
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 | €258,080 | €371,301 | +€113,221 | +43.9% |
| Fixed assets | 21/28 | €1,819 | €2,578 | +€759 | +41.7% |
| Tangible fixed assets | 22/27 | €1,819 | €2,578 | +€759 | +41.7% |
| Plant, machinery and equipment | 23 | €1,819 | €2,578 | +€759 | +41.7% |
| Current assets | 29/58 | €256,260 | €368,723 | +€112,462 | +43.9% |
| Amounts receivable within one year | 40/41 | €219,040 | €342,426 | +€123,386 | +56.3% |
| Trade receivables | 40 | €141,788 | €171,154 | +€29,366 | +20.7% |
| Other amounts receivable | 41 | €77,252 | €171,272 | +€94,020 | +122% |
| Cash at bank and in hand | 54/58 | €35,737 | €24,826 | -€10,911 | -30.5% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,471 | -€13 | -0.9% |
| Total equity and liabilities | 10/49 | €258,080 | €371,301 | +€113,221 | +43.9% |
| Equity | 10/15 | €182,376 | €261,566 | +€79,190 | +43.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,876 | €259,066 | +€79,190 | +44.0% |
| Amounts payable | 17/49 | €75,703 | €109,735 | +€34,031 | +45.0% |
| Amounts payable within one year | 42/48 | €75,703 | €109,735 | +€34,031 | +45.0% |
| Trade debts | 44 | €3,121 | €766 | -€2,355 | -75.5% |
| Suppliers | 440/4 | €3,121 | €766 | -€2,355 | -75.5% |
| Taxes, remuneration and social security | 45 | €72,583 | €108,969 | +€36,386 | +50.1% |
| Taxes | 450/3 | €64,583 | €104,969 | +€40,386 | +62.5% |
| Remuneration and social security | 454/9 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €1,572 | €671 | -€901 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €230 | +€138 | +148% |
| Other operating charges | 640/8 | €606 | €1,497 | +€890 | +147% |
| Non-recurring operating charges | 66A | €50,000 | - | -€50,000 | |
| Gross operating margin | 9900 | €75,257 | €104,812 | +€29,556 | +39.3% |
| Operating profit (loss) | 9901 | €22,986 | €102,415 | +€79,429 | +346% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €83 | €581 | +€498 | +601% |
| Recurring financial charges | 65 | €83 | €581 | +€498 | +601% |
| Profit (loss) for the period before taxes | 9903 | €22,903 | €101,837 | +€78,935 | +345% |
| Income taxes | 67/77 | €6,158 | €22,648 | +€16,490 | +268% |
| Profit (loss) for the period | 9904 | €16,745 | €79,190 | +€62,445 | +373% |
| Profit (loss) for the period to be appropriated | 9905 | €16,745 | €79,190 | +€62,445 | +373% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.