PharmaDEXI: 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.
PharmaDEXI
Largest movements
- Intangible fixed assets -€2,817
down €2,817 (-14.6%), from €19,254 to €16,437
- Cash +€1,648
new in 2023: €1,648
mainly Other debts (+€18,875) and Depreciation (+€2,817)
- Receivables within one year -€851
down €851 (-7.5%), from €11,323 to €10,472
of which Other amounts receivable: -€1,855
- Other debts +€18,875
up €18,875 (+49.3%), from €38,315 to €57,190
- Profit (loss) carried forward -€14,540
down €14,540 (-47.5%), from -€30,616 to -€45,156
- Short-term financial debts -€4,510
no longer reported in 2023 (was €4,510)
- Trade debts -€1,016
down €1,016 (-7.6%), from €13,438 to €12,422
- Advances received -€830
no longer reported in 2023 (was €830)
- Depreciation -€11,741
down €11,741 (-80.6%), from €14,559 to €2,817
- Gross operating margin +€6,666
up €6,666 (+41.9%), from -€15,918 to -€9,252
- Other operating charges +€2,328
up €2,328 (+3750.6%), from €62 to €2,390
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,477 | €29,457 | -€2,021 | -6.4% |
| Fixed assets | 21/28 | €20,154 | €17,337 | -€2,817 | -14.0% |
| Intangible fixed assets | 21 | €19,254 | €16,437 | -€2,817 | -14.6% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €11,323 | €12,120 | +€797 | +7.0% |
| Amounts receivable within one year | 40/41 | €11,323 | €10,472 | -€851 | -7.5% |
| Trade receivables | 40 | €9,155 | €10,159 | +€1,004 | +11.0% |
| Other amounts receivable | 41 | €2,168 | €313 | -€1,855 | -85.6% |
| Cash at bank and in hand | 54/58 | - | €1,648 | +€1,648 | |
| Total equity and liabilities | 10/49 | €31,477 | €29,457 | -€2,021 | -6.4% |
| Equity | 10/15 | -€25,616 | -€40,156 | -€14,540 | -56.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,616 | -€45,156 | -€14,540 | -47.5% |
| Amounts payable | 17/49 | €57,093 | €69,612 | +€12,520 | +21.9% |
| Amounts payable within one year | 42/48 | €57,093 | €69,612 | +€12,520 | +21.9% |
| Financial debts | 43 | €4,510 | - | -€4,510 | |
| Credit institutions | 430/8 | €4,510 | - | -€4,510 | |
| Trade debts | 44 | €13,438 | €12,422 | -€1,016 | -7.6% |
| Suppliers | 440/4 | €13,438 | €12,422 | -€1,016 | -7.6% |
| Advances received on contracts in progress | 46 | €830 | - | -€830 | |
| Other amounts payable | 47/48 | €38,315 | €57,190 | +€18,875 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,559 | €2,817 | -€11,741 | -80.6% |
| Other operating charges | 640/8 | €62 | €2,390 | +€2,328 | +3750.6% |
| Gross operating margin | 9900 | -€15,918 | -€9,252 | +€6,666 | +41.9% |
| Operating profit (loss) | 9901 | -€30,539 | -€14,459 | +€16,079 | +52.7% |
| Financial charges | 65/66B | €77 | €81 | +€4 | +5.2% |
| Recurring financial charges | 65 | €77 | €81 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,616 | -€14,540 | +€16,075 | +52.5% |
| Profit (loss) for the period | 9904 | -€30,616 | -€14,540 | +€16,075 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,616 | -€14,540 | +€16,075 | +52.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.