Pharma Dudzele: 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 Dudzele
Largest movements
- Current investments -€44,924
down €44,924 (-30.9%), from €145,171 to €100,246
- Receivables within one year -€1,741
down €1,741 (-8.3%), from €20,934 to €19,193
of which Other amounts receivable: -€1,741
- Other debts -€48,088
down €48,088 (-31.7%), from €151,846 to €103,758
- Tax, wage and social debts +€2,290
up €2,290, from €0 to €2,290
- Financial charges +€844
up €844 (+27.1%), from €3,115 to €3,958
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 | €169,724 | €124,328 | -€45,396 | -26.7% |
| Current assets | 29/58 | €169,724 | €124,328 | -€45,396 | -26.7% |
| Amounts receivable within one year | 40/41 | €20,934 | €19,193 | -€1,741 | -8.3% |
| Trade receivables | 40 | €4,538 | €4,538 | = | 0.0% |
| Other amounts receivable | 41 | €16,397 | €14,656 | -€1,741 | -10.6% |
| Current investments | 50/53 | €145,171 | €100,246 | -€44,924 | -30.9% |
| Cash at bank and in hand | 54/58 | €3,620 | €4,888 | +€1,268 | +35.0% |
| Total equity and liabilities | 10/49 | €169,724 | €124,328 | -€45,396 | -26.7% |
| Equity | 10/15 | €17,701 | €18,034 | +€333 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,501 | €11,834 | +€333 | +2.9% |
| Distributable reserves | 133 | €11,501 | €11,834 | +€333 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €152,023 | €106,294 | -€45,729 | -30.1% |
| Amounts payable within one year | 42/48 | €152,023 | €106,294 | -€45,729 | -30.1% |
| Trade debts | 44 | €177 | €246 | +€69 | +39.0% |
| Suppliers | 440/4 | €177 | €246 | +€69 | +39.0% |
| Taxes, remuneration and social security | 45 | €0 | €2,290 | +€2,290 | |
| Taxes | 450/3 | €0 | €2,290 | +€2,290 | |
| Other amounts payable | 47/48 | €151,846 | €103,758 | -€48,088 | -31.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €384 | €513 | +€129 | +33.5% |
| Gross operating margin | 9900 | €57,565 | €58,091 | +€527 | +0.9% |
| Operating profit (loss) | 9901 | €57,180 | €57,578 | +€398 | +0.7% |
| Financial income | 75/76B | €425 | €824 | +€399 | +93.8% |
| Recurring financial income | 75 | €425 | €824 | +€399 | +93.8% |
| Financial charges | 65/66B | €3,115 | €3,958 | +€844 | +27.1% |
| Recurring financial charges | 65 | €3,115 | €3,958 | +€844 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €54,491 | €54,444 | -€47 | -0.1% |
| Income taxes | 67/77 | €123 | €111 | -€12 | -9.6% |
| Profit (loss) for the period | 9904 | €54,368 | €54,333 | -€35 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,368 | €54,333 | -€35 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.