PHARMA DMS: 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.
PHARMA DMS
Largest movements
- Cash +€24,494
up €24,494 (+12.4%), from €197,088 to €221,582
mainly Net result for the year (+€71,146) and Advances received (+€14,921)
- Advances received +€14,921
new in 2025: €14,921
- Tax, wage and social debts +€3,710
up €3,710 (+97.2%), from €3,818 to €7,528
- Gross operating margin +€2,255
up €2,255 (+3.2%), from €69,556 to €71,811
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 | €334,236 | €355,287 | +€21,051 | +6.3% |
| Current assets | 29/58 | €334,236 | €355,287 | +€21,051 | +6.3% |
| Amounts receivable within one year | 40/41 | €137,148 | €133,705 | -€3,443 | -2.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €137,148 | €133,705 | -€3,443 | -2.5% |
| Cash at bank and in hand | 54/58 | €197,088 | €221,582 | +€24,494 | +12.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €334,236 | €355,287 | +€21,051 | +6.3% |
| Equity | 10/15 | €177,523 | €177,668 | +€146 | +0.1% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €17,523 | €17,668 | +€146 | +0.8% |
| Distributable reserves | 133 | €17,523 | €17,668 | +€146 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,713 | €177,619 | +€20,906 | +13.3% |
| Amounts payable within one year | 42/48 | €156,188 | €177,595 | +€21,407 | +13.7% |
| Trade debts | 44 | €83,370 | €83,778 | +€408 | +0.5% |
| Suppliers | 440/4 | €83,370 | €83,778 | +€408 | +0.5% |
| Advances received on contracts in progress | 46 | - | €14,921 | +€14,921 | |
| Taxes, remuneration and social security | 45 | €3,818 | €7,528 | +€3,710 | +97.2% |
| Taxes | 450/3 | €3,818 | €7,528 | +€3,710 | +97.2% |
| Other amounts payable | 47/48 | €69,000 | €71,369 | +€2,369 | +3.4% |
| Accrued charges and deferred income | 492/3 | €525 | €24 | -€502 | -95.5% |
| Other operating charges | 640/8 | €525 | €528 | +€2 | +0.4% |
| Gross operating margin | 9900 | €69,556 | €71,811 | +€2,255 | +3.2% |
| Operating profit (loss) | 9901 | €69,031 | €71,284 | +€2,253 | +3.3% |
| Financial income | 75/76B | €74 | €52 | -€21 | -28.9% |
| Recurring financial income | 75 | €74 | €52 | -€21 | -28.9% |
| Financial charges | 65/66B | €74 | €138 | +€64 | +87.5% |
| Recurring financial charges | 65 | €74 | €138 | +€64 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €69,031 | €71,198 | +€2,167 | +3.1% |
| Income taxes | 67/77 | €8 | €53 | +€44 | +529.6% |
| Profit (loss) for the period | 9904 | €69,023 | €71,146 | +€2,123 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,023 | €71,146 | +€2,123 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.