Pharmadil: 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.
Pharmadil
Largest movements
- Intangible fixed assets -€78,000
no longer reported in 2024 (was €78,000)
- Receivables within one year -€57,594
down €57,594 (-14.7%), from €392,842 to €335,248
of which Other amounts receivable: -€38,478
- Cash +€43,133
up €43,133 (+211%), from €20,484 to €63,617
mainly Depreciation (+€80,342) and Receivables within one year (+€57,594)
- Stocks and contracts -€16,956
down €16,956 (-7.3%), from €232,738 to €215,783
- Profit (loss) carried forward -€69,128
down €69,128 (-149%), from -€46,419 to -€115,547
- Debts after one year -€59,842
down €59,842 (-26.6%), from €224,988 to €165,146
- Current portion of long-term debt -€40,926
down €40,926 (-40.6%), from €100,768 to €59,842
- Other debts +€27,000
up €27,000 (+14.0%), from €193,540 to €220,540
- Trade debts +€26,790
up €26,790 (+31.3%), from €85,654 to €112,444
- Gross operating margin -€22,067
down €22,067 (-12.1%), from €181,696 to €159,629
- Staff costs +€4,267
up €4,267 (+3.2%), from €132,811 to €137,078
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 | €730,231 | €620,651 | -€109,580 | -15.0% |
| Fixed assets | 21/28 | €79,849 | €1,892 | -€77,956 | -97.6% |
| Intangible fixed assets | 21 | €78,000 | - | -€78,000 | |
| Tangible fixed assets | 22/27 | €1,849 | €1,892 | +€44 | +2.4% |
| Plant, machinery and equipment | 23 | €885 | €1,892 | +€1,007 | +114% |
| Other tangible fixed assets | 26 | €963 | - | -€963 | |
| Current assets | 29/58 | €650,383 | €618,759 | -€31,623 | -4.9% |
| Stocks and contracts in progress | 3 | €232,738 | €215,783 | -€16,956 | -7.3% |
| Stocks | 30/36 | €232,738 | €215,783 | -€16,956 | -7.3% |
| Amounts receivable within one year | 40/41 | €392,842 | €335,248 | -€57,594 | -14.7% |
| Trade receivables | 40 | €115,322 | €96,206 | -€19,116 | -16.6% |
| Other amounts receivable | 41 | €277,520 | €239,042 | -€38,478 | -13.9% |
| Cash at bank and in hand | 54/58 | €20,484 | €63,617 | +€43,133 | +211% |
| Deferred charges and accrued income | 490/1 | €4,318 | €4,110 | -€207 | -4.8% |
| Total equity and liabilities | 10/49 | €730,231 | €620,651 | -€109,580 | -15.0% |
| Equity | 10/15 | -€18,919 | -€88,047 | -€69,128 | -365% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€46,419 | -€115,547 | -€69,128 | -149% |
| Amounts payable | 17/49 | €749,150 | €708,698 | -€40,452 | -5.4% |
| Amounts payable after more than one year | 17 | €224,988 | €165,146 | -€59,842 | -26.6% |
| Financial debts | 170/4 | €224,988 | €165,146 | -€59,842 | -26.6% |
| Amounts payable within one year | 42/48 | €521,022 | €540,347 | +€19,325 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €100,768 | €59,842 | -€40,926 | -40.6% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €85,654 | €112,444 | +€26,790 | +31.3% |
| Suppliers | 440/4 | €85,654 | €112,444 | +€26,790 | +31.3% |
| Taxes, remuneration and social security | 45 | €16,060 | €22,521 | +€6,461 | +40.2% |
| Taxes | 450/3 | - | €54 | +€54 | |
| Remuneration and social security | 454/9 | €16,060 | €22,467 | +€6,408 | +39.9% |
| Other amounts payable | 47/48 | €193,540 | €220,540 | +€27,000 | +14.0% |
| Accrued charges and deferred income | 492/3 | €3,140 | €3,205 | +€65 | +2.1% |
| Remuneration, social security and pensions | 62 | €132,811 | €137,078 | +€4,267 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,388 | €80,342 | -€1,046 | -1.3% |
| Other operating charges | 640/8 | €868 | €384 | -€484 | -55.7% |
| Gross operating margin | 9900 | €181,696 | €159,629 | -€22,067 | -12.1% |
| Operating profit (loss) | 9901 | -€33,371 | -€58,175 | -€24,804 | -74.3% |
| Financial income | 75/76B | €5,326 | €4,873 | -€453 | -8.5% |
| Recurring financial income | 75 | €3,326 | €2,877 | -€450 | -13.5% |
| Non-recurring financial income | 76B | €2,000 | €1,997 | -€3 | -0.2% |
| Financial charges | 65/66B | €15,152 | €15,826 | +€674 | +4.5% |
| Recurring financial charges | 65 | €15,152 | €15,826 | +€674 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,197 | -€69,128 | -€25,931 | -60.0% |
| Profit (loss) for the period | 9904 | -€43,197 | -€69,128 | -€25,931 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,197 | -€69,128 | -€25,931 | -60.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.