PHARMAHOLD LB: 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.
PHARMAHOLD LB
Largest movements
- Tangible fixed assets -€51,666
down €51,666 (-8.0%), from €642,728 to €591,062
of which Land and buildings: -€33,766
- Cash +€42,246
up €42,246 (+102%), from €41,328 to €83,574
mainly Depreciation (+€34,036) and Investment in fixed assets (net) (+€17,630)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€7,776
up €7,776 (+28.5%), from €27,252 to €35,028
- Financial income +€2,927
up €2,927 (+44.8%), from €6,538 to €9,465
- Financial charges -€894
down €894 (-42.5%), from €2,106 to €1,212
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 | €983,063 | €977,247 | -€5,816 | -0.6% |
| Fixed assets | 21/28 | €647,403 | €595,737 | -€51,666 | -8.0% |
| Tangible fixed assets | 22/27 | €642,728 | €591,062 | -€51,666 | -8.0% |
| Land and buildings | 22 | €624,828 | €591,062 | -€33,766 | -5.4% |
| Furniture and vehicles | 24 | €17,900 | - | -€17,900 | |
| Financial fixed assets | 28 | €4,675 | €4,675 | = | 0.0% |
| Current assets | 29/58 | €335,659 | €381,510 | +€45,850 | +13.7% |
| Amounts receivable within one year | 40/41 | €35,004 | €37,983 | +€2,979 | +8.5% |
| Trade receivables | 40 | - | €197 | +€197 | |
| Other amounts receivable | 41 | €35,004 | €37,786 | +€2,782 | +7.9% |
| Current investments | 50/53 | €257,953 | €259,953 | +€2,000 | +0.8% |
| Cash at bank and in hand | 54/58 | €41,328 | €83,574 | +€42,246 | +102% |
| Deferred charges and accrued income | 490/1 | €1,375 | - | -€1,375 | |
| Total equity and liabilities | 10/49 | €983,063 | €977,247 | -€5,816 | -0.6% |
| Equity | 10/15 | €976,488 | €974,659 | -€1,829 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €520,000 | €520,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €513,800 | €513,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394,488 | €392,659 | -€1,829 | -0.5% |
| Amounts payable | 17/49 | €6,575 | €2,588 | -€3,987 | -60.6% |
| Amounts payable within one year | 42/48 | €6,575 | €2,588 | -€3,987 | -60.6% |
| Trade debts | 44 | €1,104 | €2,388 | +€1,283 | +116% |
| Suppliers | 440/4 | €1,104 | €2,388 | +€1,283 | +116% |
| Other amounts payable | 47/48 | €5,470 | €200 | -€5,270 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,304 | €34,036 | -€268 | -0.8% |
| Other operating charges | 640/8 | €6,771 | €7,116 | +€345 | +5.1% |
| Non-recurring operating charges | 66A | - | €3,958 | +€3,958 | |
| Gross operating margin | 9900 | €27,252 | €35,028 | +€7,776 | +28.5% |
| Operating profit (loss) | 9901 | -€13,823 | -€10,082 | +€3,741 | +27.1% |
| Financial income | 75/76B | €6,538 | €9,465 | +€2,927 | +44.8% |
| Recurring financial income | 75 | €6,538 | €9,465 | +€2,927 | +44.8% |
| Financial charges | 65/66B | €2,106 | €1,212 | -€894 | -42.5% |
| Recurring financial charges | 65 | €2,106 | €1,212 | -€894 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,391 | -€1,829 | +€7,563 | +80.5% |
| Income taxes | 67/77 | €343 | - | -€343 | |
| Profit (loss) for the period | 9904 | -€9,734 | -€1,829 | +€7,906 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,734 | -€1,829 | +€7,906 | +81.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.