PharmaLegal: 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.
PharmaLegal
Largest movements
- Financial fixed assets +€3.5m
up €3.5m (+183,246%), from €1,910 to €3.5m
- Receivables within one year +€124,436
up €124,436 (+49.1%), from €253,525 to €377,960
of which Trade receivables: +€80,533
- Tangible fixed assets -€64,863
down €64,863 (-14.7%), from €440,725 to €375,862
of which Land and buildings: -€64,512
- Deferred charges and accrued income +€51,637
up €51,637 (+6,794%), from €760 to €52,397
- Debts after one year +€3.0m
up €3.0m (+1,831%), from €163,375 to €3.2m
- Provisions +€797,222
new in 2024: €797,222
- Other debts -€164,585
down €164,585 (-55.3%), from €297,517 to €132,932
- Gross operating margin +€213,538
up €213,538, from -€32,954 to €180,584
- Financial charges +€23,432
up €23,432 (+307%), from €7,637 to €31,069
of which Financial charges: +€25,928
- Other operating charges -€6,545
down €6,545 (-73.5%), from €8,907 to €2,362
- Depreciation +€5,585
up €5,585 (+22.2%), from €25,152 to €30,737
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 | €710,884 | €4,330,729 | +€3.6m | +509% |
| Fixed assets | 21/28 | €442,635 | €3,877,772 | +€3.4m | +776% |
| Tangible fixed assets | 22/27 | €440,725 | €375,862 | -€64,863 | -14.7% |
| Land and buildings | 22 | €439,917 | €375,405 | -€64,512 | -14.7% |
| Furniture and vehicles | 24 | €808 | €457 | -€350 | -43.4% |
| Financial fixed assets | 28 | €1,910 | €3,501,910 | +€3.5m | +183,246% |
| Current assets | 29/58 | €268,249 | €452,957 | +€184,708 | +68.9% |
| Amounts receivable within one year | 40/41 | €253,525 | €377,960 | +€124,436 | +49.1% |
| Trade receivables | 40 | €180,832 | €261,365 | +€80,533 | +44.5% |
| Other amounts receivable | 41 | €72,693 | €116,595 | +€43,902 | +60.4% |
| Cash at bank and in hand | 54/58 | €13,964 | €22,599 | +€8,635 | +61.8% |
| Deferred charges and accrued income | 490/1 | €760 | €52,397 | +€51,637 | +6,794% |
| Total equity and liabilities | 10/49 | €710,884 | €4,330,729 | +€3.6m | +509% |
| Equity | 10/15 | €8,092 | €28,974 | +€20,882 | +258% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,368 | €8,514 | +€20,882 | |
| Provisions and deferred taxes | 16 | - | €797,222 | +€797,222 | |
| Provisions for liabilities and charges | 160/5 | - | €797,222 | +€797,222 | |
| Other liabilities and charges | 164/5 | - | €797,222 | +€797,222 | |
| Amounts payable | 17/49 | €702,792 | €3,504,533 | +€2.8m | +399% |
| Amounts payable after more than one year | 17 | €163,375 | €3,154,221 | +€3.0m | +1,831% |
| Financial debts | 170/4 | €163,375 | €3,154,221 | +€3.0m | +1,831% |
| Amounts payable within one year | 42/48 | €337,687 | €181,911 | -€155,776 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €9,011 | €9,154 | +€143 | +1.6% |
| Trade debts | 44 | - | €19,443 | +€19,443 | |
| Suppliers | 440/4 | - | €19,443 | +€19,443 | |
| Advances received on contracts in progress | 46 | €7,210 | €15,125 | +€7,915 | +110% |
| Taxes, remuneration and social security | 45 | €23,949 | €5,257 | -€18,692 | -78.1% |
| Taxes | 450/3 | €23,849 | €5,257 | -€18,592 | -78.0% |
| Remuneration and social security | 454/9 | €100 | €0 | -€100 | -100% |
| Other amounts payable | 47/48 | €297,517 | €132,932 | -€164,585 | -55.3% |
| Accrued charges and deferred income | 492/3 | €201,729 | €168,401 | -€33,328 | -16.5% |
| Non-recurring operating income | 76A | - | €45,238 | +€45,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,152 | €30,737 | +€5,585 | +22.2% |
| Other operating charges | 640/8 | €8,907 | €2,362 | -€6,545 | -73.5% |
| Non-recurring operating charges | 66A | €6,673 | €95,539 | +€88,866 | +1,332% |
| Gross operating margin | 9900 | -€32,954 | €180,584 | +€213,538 | |
| Operating profit (loss) | 9901 | -€73,686 | €51,945 | +€125,632 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +1,257% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +1,257% |
| Financial charges | 65/66B | €7,637 | €31,069 | +€23,432 | +307% |
| Recurring financial charges | 65 | €5,141 | €31,069 | +€25,928 | +504% |
| Non-recurring financial charges | 66B | €2,496 | - | -€2,496 | |
| Profit (loss) for the period before taxes | 9903 | -€81,323 | €20,882 | +€102,205 | |
| Profit (loss) for the period | 9904 | -€81,323 | €20,882 | +€102,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,323 | €20,882 | +€102,205 |
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 15 October 2026 via checked.be.