PHARMA IMPEX: 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 IMPEX
Largest movements
- Receivables within one year -€4,495
down €4,495 (-41.3%), from €10,881 to €6,386
of which Trade receivables: -€4,639
- Cash -€646
down €646 (-95.2%), from €679 to €33
mainly Trade debts (-€8,778) and Net result for the year (-€3,218)
- Trade debts -€8,778
down €8,778 (-58.3%), from €15,055 to €6,277
- Advances received +€7,439
new in 2024: €7,439
- Profit (loss) carried forward -€3,218
down €3,218 (-24.9%), from -€12,904 to -€16,123
- Tax, wage and social debts -€1,014
no longer reported in 2024 (was €1,014)
- Other debts +€431
up €431 (+5.3%), from €8,194 to €8,625
- Write-downs -€5,610
down €5,610, from €2,552 to -€3,058
- Gross operating margin -€2,675
down €2,675 (-87.4%), from -€3,061 to -€5,736
- Other operating charges +€387
new in 2024: €387
- Financial charges -€194
down €194 (-55.8%), from €347 to €153
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
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 | €14,359 | €9,218 | -€5,142 | -35.8% |
| Current assets | 29/58 | €14,359 | €9,218 | -€5,142 | -35.8% |
| Stocks and contracts in progress | 3 | €2,799 | €2,799 | = | 0.0% |
| Stocks | 30/36 | €2,799 | €2,799 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,881 | €6,386 | -€4,495 | -41.3% |
| Trade receivables | 40 | €10,881 | €6,242 | -€4,639 | -42.6% |
| Other amounts receivable | 41 | - | €144 | +€144 | |
| Cash at bank and in hand | 54/58 | €679 | €33 | -€646 | -95.2% |
| Total equity and liabilities | 10/49 | €14,359 | €9,218 | -€5,142 | -35.8% |
| Equity | 10/15 | -€9,904 | -€13,123 | -€3,218 | -32.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,904 | -€16,123 | -€3,218 | -24.9% |
| Amounts payable | 17/49 | €24,263 | €22,340 | -€1,923 | -7.9% |
| Amounts payable within one year | 42/48 | €24,263 | €22,340 | -€1,923 | -7.9% |
| Trade debts | 44 | €15,055 | €6,277 | -€8,778 | -58.3% |
| Suppliers | 440/4 | €15,055 | €6,277 | -€8,778 | -58.3% |
| Advances received on contracts in progress | 46 | - | €7,439 | +€7,439 | |
| Taxes, remuneration and social security | 45 | €1,014 | - | -€1,014 | |
| Taxes | 450/3 | €1,014 | - | -€1,014 | |
| Other amounts payable | 47/48 | €8,194 | €8,625 | +€431 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,552 | -€3,058 | -€5,610 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€3,061 | -€5,736 | -€2,675 | -87.4% |
| Operating profit (loss) | 9901 | -€5,613 | -€3,065 | +€2,548 | +45.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Financial charges | 65/66B | €347 | €153 | -€194 | -55.8% |
| Recurring financial charges | 65 | €347 | €153 | -€194 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,960 | -€3,218 | +€2,741 | +46.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€5,960 | -€3,218 | +€2,741 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,960 | -€3,218 | +€2,741 | +46.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.