pharma.pet: 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.pet
Largest movements
- Receivables within one year +€203,459
up €203,459 (+28.7%), from €709,751 to €913,209
of which Trade receivables: +€202,782
- Intangible fixed assets -€65,681
down €65,681 (-8.6%), from €765,466 to €699,785
- Trade debts +€289,357
up €289,357 (+16.4%), from €1.8m to €2.1m
- Profit (loss) carried forward -€156,967
down €156,967 (-30.6%), from -€513,665 to -€670,632
- Gross operating margin +€396,356
up €396,356 (+91.9%), from -€431,478 to -€35,122
- Depreciation +€10,957
up €10,957 (+9.5%), from €114,781 to €125,738
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 | €1,506,823 | €1,639,106 | +€132,283 | +8.8% |
| Fixed assets | 21/28 | €769,910 | €699,785 | -€70,125 | -9.1% |
| Intangible fixed assets | 21 | €765,466 | €699,785 | -€65,681 | -8.6% |
| Tangible fixed assets | 22/27 | €4,444 | €0 | -€4,444 | -100.0% |
| Plant, machinery and equipment | 23 | €4,444 | €0 | -€4,444 | -100.0% |
| Current assets | 29/58 | €736,914 | €939,321 | +€202,408 | +27.5% |
| Stocks and contracts in progress | 3 | €26,025 | €26,025 | = | 0.0% |
| Stocks | 30/36 | €26,025 | €26,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €709,751 | €913,209 | +€203,459 | +28.7% |
| Trade receivables | 40 | €483,474 | €686,256 | +€202,782 | +41.9% |
| Other amounts receivable | 41 | €226,276 | €226,953 | +€677 | +0.3% |
| Cash at bank and in hand | 54/58 | €1,138 | €87 | -€1,051 | -92.4% |
| Total equity and liabilities | 10/49 | €1,506,823 | €1,639,106 | +€132,283 | +8.8% |
| Equity | 10/15 | -€257,465 | -€414,432 | -€156,967 | -61.0% |
| Contributions | 10/11 | €256,200 | €256,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€513,665 | -€670,632 | -€156,967 | -30.6% |
| Amounts payable | 17/49 | €1,764,288 | €2,053,538 | +€289,250 | +16.4% |
| Amounts payable within one year | 42/48 | €1,764,288 | €2,053,538 | +€289,250 | +16.4% |
| Trade debts | 44 | €1,763,225 | €2,052,582 | +€289,357 | +16.4% |
| Suppliers | 440/4 | €1,763,225 | €2,052,582 | +€289,357 | +16.4% |
| Taxes, remuneration and social security | 45 | €1,063 | €956 | -€107 | -10.1% |
| Taxes | 450/3 | €1,063 | €956 | -€107 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,781 | €125,738 | +€10,957 | +9.5% |
| Other operating charges | 640/8 | €248 | €0 | -€248 | -100.0% |
| Non-recurring operating charges | 66A | €34,777 | €0 | -€34,777 | -100.0% |
| Gross operating margin | 9900 | -€431,478 | -€35,122 | +€396,356 | +91.9% |
| Operating profit (loss) | 9901 | -€581,283 | -€160,860 | +€420,423 | +72.3% |
| Financial income | 75/76B | €4,650 | €4,453 | -€198 | -4.2% |
| Recurring financial income | 75 | €4,650 | €4,453 | -€198 | -4.2% |
| Financial charges | 65/66B | €1,930 | €107 | -€1,823 | -94.4% |
| Recurring financial charges | 65 | €1,930 | €107 | -€1,823 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | -€578,563 | -€156,514 | +€422,048 | +72.9% |
| Income taxes | 67/77 | €1,063 | €453 | -€611 | -57.4% |
| Profit (loss) for the period | 9904 | -€579,626 | -€156,967 | +€422,659 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€579,626 | -€156,967 | +€422,659 | +72.9% |
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 7 October 2026 via checked.be.