PHARMA OGZ SRL: 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 OGZ SRL
Largest movements
- Financial fixed assets +€70,000
new in 2024: €70,000
- Cash -€20,837
down €20,837 (-26.5%), from €78,669 to €57,832
mainly Investment in fixed assets (net) (-€70,000) and Tax, wage and social debts (-€4,852)
- Tangible fixed assets -€4,282
down €4,282 (-27.4%), from €15,621 to €11,339
- Profit (loss) carried forward +€44,837
up €44,837 (+67.2%), from €66,703 to €111,539
- Tax, wage and social debts -€4,852
down €4,852 (-20.3%), from €23,919 to €19,067
- Other debts +€2,152
up €2,152 (+71.3%), from €3,017 to €5,169
- Gross operating margin -€26,745
down €26,745 (-29.5%), from €90,701 to €63,956
- Taxes -€5,181
down €5,181 (-29.0%), from €17,891 to €12,711
- Depreciation -€1,431
down €1,431 (-25.0%), from €5,712 to €4,282
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.
Derived cash bridge
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 | €96,758 | €139,171 | +€42,413 | +43.8% |
| Fixed assets | 21/28 | €15,621 | €81,339 | +€65,718 | +421% |
| Tangible fixed assets | 22/27 | €15,621 | €11,339 | -€4,282 | -27.4% |
| Furniture and vehicles | 24 | €15,621 | €11,339 | -€4,282 | -27.4% |
| Financial fixed assets | 28 | - | €70,000 | +€70,000 | |
| Current assets | 29/58 | €81,137 | €57,832 | -€23,305 | -28.7% |
| Amounts receivable within one year | 40/41 | €1,298 | - | -€1,298 | |
| Trade receivables | 40 | €1,298 | - | -€1,298 | |
| Cash at bank and in hand | 54/58 | €78,669 | €57,832 | -€20,837 | -26.5% |
| Deferred charges and accrued income | 490/1 | €1,171 | - | -€1,171 | |
| Total equity and liabilities | 10/49 | €96,758 | €139,171 | +€42,413 | +43.8% |
| Equity | 10/15 | €69,203 | €114,039 | +€44,837 | +64.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,703 | €111,539 | +€44,837 | +67.2% |
| Amounts payable | 17/49 | €27,555 | €25,131 | -€2,424 | -8.8% |
| Amounts payable within one year | 42/48 | €27,555 | €24,972 | -€2,583 | -9.4% |
| Trade debts | 44 | €619 | €736 | +€117 | +18.9% |
| Suppliers | 440/4 | €619 | €736 | +€117 | +18.9% |
| Taxes, remuneration and social security | 45 | €23,919 | €19,067 | -€4,852 | -20.3% |
| Taxes | 450/3 | €23,919 | €19,067 | -€4,852 | -20.3% |
| Other amounts payable | 47/48 | €3,017 | €5,169 | +€2,152 | +71.3% |
| Accrued charges and deferred income | 492/3 | - | €159 | +€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,712 | €4,282 | -€1,431 | -25.0% |
| Other operating charges | 640/8 | €279 | €796 | +€517 | +185% |
| Gross operating margin | 9900 | €90,701 | €63,956 | -€26,745 | -29.5% |
| Operating profit (loss) | 9901 | €84,710 | €58,878 | -€25,831 | -30.5% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €121 | €472 | +€351 | +291% |
| Recurring financial charges | 65 | €121 | €472 | +€351 | +291% |
| Profit (loss) for the period before taxes | 9903 | €84,594 | €58,406 | -€26,188 | -31.0% |
| Income taxes | 67/77 | €17,891 | €12,711 | -€5,181 | -29.0% |
| Profit (loss) for the period | 9904 | €66,703 | €45,696 | -€21,007 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,703 | €45,696 | -€21,007 | -31.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.