PharmaBXL: 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.
PharmaBXL
Largest movements
- Receivables within one year +€434,096
up €434,096 (+96.9%), from €447,838 to €881,934
of which Trade receivables: +€272,342
- Cash -€69,250
down €69,250 (-65.4%), from €105,959 to €36,709
mainly Receivables within one year (-€434,096) and Investment in fixed assets (net) (-€85,000)
- Intangible fixed assets +€68,000
new in 2024: €68,000
- Profit (loss) carried forward +€241,143
up €241,143 (+89.6%), from -€269,089 to -€27,947
- Tax, wage and social debts +€60,046
up €60,046 (+5583.8%), from €1,075 to €61,122
of which Remuneration and social security: +€56,230
- Accrued charges and deferred income +€45,664
up €45,664 (+6439.3%), from €709 to €46,373
- Other debts +€44,404
new in 2024: €44,404
- Trade debts +€31,659
up €31,659 (+168.8%), from €18,752 to €50,411
- Gross operating margin +€700,674
up €700,674, from -€264,505 to €436,169
- Staff costs +€164,355
up €164,355 (+3757.7%), from €4,374 to €168,728
- Depreciation +€17,000
new in 2024: €17,000
- Financial charges +€8,880
up €8,880 (+9107.4%), from €98 to €8,977
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 | €570,868 | €993,783 | +€422,915 | +74.1% |
| Fixed assets | 21/28 | €1,800 | €69,800 | +€68,000 | +3777.8% |
| Intangible fixed assets | 21 | - | €68,000 | +€68,000 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €569,068 | €923,983 | +€354,915 | +62.4% |
| Amounts receivable within one year | 40/41 | €447,838 | €881,934 | +€434,096 | +96.9% |
| Trade receivables | 40 | €363 | €272,705 | +€272,342 | +75025.4% |
| Other amounts receivable | 41 | €447,475 | €609,229 | +€161,754 | +36.1% |
| Cash at bank and in hand | 54/58 | €105,959 | €36,709 | -€69,250 | -65.4% |
| Deferred charges and accrued income | 490/1 | €15,271 | €5,340 | -€9,931 | -65.0% |
| Total equity and liabilities | 10/49 | €570,868 | €993,783 | +€422,915 | +74.1% |
| Equity | 10/15 | €140,911 | €382,053 | +€241,143 | +171.1% |
| Contributions | 10/11 | €410,000 | €410,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€269,089 | -€27,947 | +€241,143 | +89.6% |
| Amounts payable | 17/49 | €429,957 | €611,730 | +€181,773 | +42.3% |
| Amounts payable after more than one year | 17 | €409,421 | €409,421 | = | 0.0% |
| Financial debts | 170/4 | €409,421 | €409,421 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,827 | €155,936 | +€136,109 | +686.5% |
| Trade debts | 44 | €18,752 | €50,411 | +€31,659 | +168.8% |
| Suppliers | 440/4 | €18,752 | €50,411 | +€31,659 | +168.8% |
| Taxes, remuneration and social security | 45 | €1,075 | €61,122 | +€60,046 | +5583.8% |
| Taxes | 450/3 | €551 | €4,367 | +€3,816 | +692.1% |
| Remuneration and social security | 454/9 | €524 | €56,754 | +€56,230 | +10731.6% |
| Other amounts payable | 47/48 | - | €44,404 | +€44,404 | |
| Accrued charges and deferred income | 492/3 | €709 | €46,373 | +€45,664 | +6439.3% |
| Non-recurring operating income | 76A | - | €242,565 | +€242,565 | |
| Remuneration, social security and pensions | 62 | €4,374 | €168,728 | +€164,355 | +3757.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17,000 | +€17,000 | |
| Other operating charges | 640/8 | €1,232 | €387 | -€845 | -68.6% |
| Gross operating margin | 9900 | -€264,505 | €436,169 | +€700,674 | |
| Operating profit (loss) | 9901 | -€270,111 | €250,053 | +€520,164 | |
| Financial income | 75/76B | €1,119 | €66 | -€1,053 | -94.1% |
| Recurring financial income | 75 | €1,119 | €66 | -€1,053 | -94.1% |
| Financial charges | 65/66B | €98 | €8,977 | +€8,880 | +9107.4% |
| Recurring financial charges | 65 | €98 | €8,977 | +€8,880 | +9107.4% |
| Profit (loss) for the period before taxes | 9903 | -€269,089 | €241,143 | +€510,232 | |
| Profit (loss) for the period | 9904 | -€269,089 | €241,143 | +€510,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€269,089 | €241,143 | +€510,232 |
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 11 October 2026 via checked.be.