Pharma Deprée: 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 Deprée
Largest movements
- Financial fixed assets +€300,000
up €300,000 (+63.2%), from €475,000 to €775,000
- Cash -€80,848
down €80,848 (-56.1%), from €144,087 to €63,239
mainly Investment in fixed assets (net) (-€300,547) and Contributions, distributions and other (-€150,000)
- Receivables within one year +€35,885
up €35,885 (+89.7%), from €40,000 to €75,885
of which Trade receivables: +€34,415
- Other debts +€127,550
up €127,550 (+263%), from €48,583 to €176,133
- Current portion of long-term debt +€118,803
up €118,803 (+510%), from €23,299 to €142,102
- Reserves -€82,783
down €82,783 (-25.8%), from €321,363 to €238,579
- Debts after one year +€74,703
up €74,703 (+27.9%), from €267,713 to €342,416
- Gross operating margin +€16,833
up €16,833 (+17.6%), from €95,662 to €112,495
- Taxes +€10,708
up €10,708 (+50.4%), from €21,254 to €31,961
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 | €693,634 | €940,273 | +€246,639 | +35.6% |
| Fixed assets | 21/28 | €509,523 | €801,122 | +€291,599 | +57.2% |
| Tangible fixed assets | 22/27 | €34,523 | €26,122 | -€8,401 | -24.3% |
| Land and buildings | 22 | €3,236 | €3,061 | -€175 | -5.4% |
| Plant, machinery and equipment | 23 | €1,875 | €1,363 | -€512 | -27.3% |
| Furniture and vehicles | 24 | €29,412 | €21,698 | -€7,714 | -26.2% |
| Financial fixed assets | 28 | €475,000 | €775,000 | +€300,000 | +63.2% |
| Current assets | 29/58 | €184,111 | €139,151 | -€44,960 | -24.4% |
| Amounts receivable within one year | 40/41 | €40,000 | €75,885 | +€35,885 | +89.7% |
| Trade receivables | 40 | €40,000 | €74,415 | +€34,415 | +86.0% |
| Other amounts receivable | 41 | - | €1,470 | +€1,470 | |
| Cash at bank and in hand | 54/58 | €144,087 | €63,239 | -€80,848 | -56.1% |
| Deferred charges and accrued income | 490/1 | €24 | €27 | +€3 | +11.8% |
| Total equity and liabilities | 10/49 | €693,634 | €940,273 | +€246,639 | +35.6% |
| Equity | 10/15 | €339,963 | €257,179 | -€82,783 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €321,363 | €238,579 | -€82,783 | -25.8% |
| Distributable reserves | 133 | €321,363 | €238,579 | -€82,783 | -25.8% |
| Amounts payable | 17/49 | €353,671 | €683,094 | +€329,422 | +93.1% |
| Amounts payable after more than one year | 17 | €267,713 | €342,416 | +€74,703 | +27.9% |
| Financial debts | 170/4 | €267,713 | €342,416 | +€74,703 | +27.9% |
| Amounts payable within one year | 42/48 | €85,298 | €340,446 | +€255,148 | +299% |
| Current portion of amounts payable after more than one year | 42 | €23,299 | €142,102 | +€118,803 | +510% |
| Trade debts | 44 | €537 | €183 | -€354 | -65.9% |
| Suppliers | 440/4 | €537 | €183 | -€354 | -65.9% |
| Taxes, remuneration and social security | 45 | €12,879 | €22,028 | +€9,149 | +71.0% |
| Taxes | 450/3 | €12,879 | €22,028 | +€9,149 | +71.0% |
| Other amounts payable | 47/48 | €48,583 | €176,133 | +€127,550 | +263% |
| Accrued charges and deferred income | 492/3 | €660 | €232 | -€428 | -64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,287 | €8,948 | -€339 | -3.6% |
| Other operating charges | 640/8 | €634 | €632 | -€2 | -0.3% |
| Gross operating margin | 9900 | €95,662 | €112,495 | +€16,833 | +17.6% |
| Operating profit (loss) | 9901 | €85,740 | €102,914 | +€17,174 | +20.0% |
| Financial income | 75/76B | €803 | €807 | +€4 | +0.5% |
| Recurring financial income | 75 | €803 | €807 | +€4 | +0.5% |
| Financial charges | 65/66B | €3,835 | €4,543 | +€708 | +18.5% |
| Recurring financial charges | 65 | €3,835 | €4,543 | +€708 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €82,708 | €99,178 | +€16,470 | +19.9% |
| Income taxes | 67/77 | €21,254 | €31,961 | +€10,708 | +50.4% |
| Profit (loss) for the period | 9904 | €61,455 | €67,217 | +€5,762 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,455 | €67,217 | +€5,762 | +9.4% |
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 24 October 2026 via checked.be.