PHARMA MULTISERVICES: 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 MULTISERVICES
Largest movements
- Stocks and contracts -€640,000
no longer reported in 2024 (was €640,000)
- Receivables within one year +€125,472
up €125,472 (+107.2%), from €117,000 to €242,472
- Debts after one year -€670,204
down €670,204 (-97.8%), from €685,483 to €15,279
of which Financial debts: -€670,204
- Other debts +€129,064
up €129,064 (+22.1%), from €583,695 to €712,759
- Profit (loss) carried forward +€23,161
up €23,161 (+7.9%), from €291,506 to €314,667
- Write-downs -€170,000
no longer reported in 2024 (was €170,000)
- Gross operating margin -€168,762
down €168,762 (-74.4%), from €226,858 to €58,096
- Financial charges -€8,464
down €8,464 (-27.2%), from €31,100 to €22,636
- Taxes +€5,807
up €5,807 (+303.5%), from €1,913 to €7,720
- Depreciation -€3,549
down €3,549 (-99.0%), from €3,586 to €37
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 | €1,736,135 | €1,218,768 | -€517,367 | -29.8% |
| Fixed assets | 21/28 | €975,246 | €975,209 | -€37 | 0.0% |
| Tangible fixed assets | 22/27 | €246 | €209 | -€37 | -15.0% |
| Other tangible fixed assets | 26 | €246 | €209 | -€37 | -15.0% |
| Financial fixed assets | 28 | €975,000 | €975,000 | = | 0.0% |
| Current assets | 29/58 | €760,889 | €243,559 | -€517,330 | -68.0% |
| Stocks and contracts in progress | 3 | €640,000 | - | -€640,000 | |
| Stocks | 30/36 | €640,000 | - | -€640,000 | |
| Amounts receivable within one year | 40/41 | €117,000 | €242,472 | +€125,472 | +107.2% |
| Trade receivables | 40 | €117,000 | €242,472 | +€125,472 | +107.2% |
| Cash at bank and in hand | 54/58 | €3,889 | €1,035 | -€2,854 | -73.4% |
| Deferred charges and accrued income | 490/1 | - | €52 | +€52 | |
| Total equity and liabilities | 10/49 | €1,736,135 | €1,218,768 | -€517,367 | -29.8% |
| Equity | 10/15 | €331,156 | €354,317 | +€23,161 | +7.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €20,650 | €20,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,506 | €314,667 | +€23,161 | +7.9% |
| Amounts payable | 17/49 | €1,404,979 | €864,452 | -€540,528 | -38.5% |
| Amounts payable after more than one year | 17 | €685,483 | €15,279 | -€670,204 | -97.8% |
| Financial debts | 170/4 | €673,483 | €3,279 | -€670,204 | -99.5% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €719,496 | €849,172 | +€129,676 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €45,360 | €30,769 | -€14,592 | -32.2% |
| Trade debts | 44 | €16,880 | €30,561 | +€13,680 | +81.0% |
| Suppliers | 440/4 | €16,880 | €30,561 | +€13,680 | +81.0% |
| Taxes, remuneration and social security | 45 | €73,560 | €75,084 | +€1,523 | +2.1% |
| Taxes | 450/3 | €73,560 | €72,084 | -€1,477 | -2.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €583,695 | €712,759 | +€129,064 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,586 | €37 | -€3,549 | -99.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €170,000 | - | -€170,000 | |
| Other operating charges | 640/8 | €4,479 | €4,541 | +€62 | +1.4% |
| Gross operating margin | 9900 | €226,858 | €58,096 | -€168,762 | -74.4% |
| Operating profit (loss) | 9901 | €48,794 | €53,518 | +€4,724 | +9.7% |
| Financial charges | 65/66B | €31,100 | €22,636 | -€8,464 | -27.2% |
| Recurring financial charges | 65 | €31,100 | €22,636 | -€8,464 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €17,694 | €30,881 | +€13,188 | +74.5% |
| Income taxes | 67/77 | €1,913 | €7,720 | +€5,807 | +303.5% |
| Profit (loss) for the period | 9904 | €15,780 | €23,161 | +€7,381 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,780 | €23,161 | +€7,381 | +46.8% |
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 1 October 2026 via checked.be.