PHARMANEXT: 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.
PHARMANEXT
Largest movements
- Receivables within one year +€134,102
up €134,102 (+17.5%), from €767,288 to €901,390
of which Other amounts receivable: +€150,682
- Intangible fixed assets -€48,800
down €48,800 (-21.1%), from €231,343 to €182,543
- Profit (loss) carried forward +€109,464
up €109,464 (+33.6%), from €325,923 to €435,387
- Debts after one year -€62,500
down €62,500 (-25.0%), from €250,000 to €187,500
- Other debts +€31,000
up €31,000 (+109.5%), from €28,299 to €59,299
- Tax, wage and social debts -€12,840
down €12,840 (-16.6%), from €77,282 to €64,442
of which Taxes: -€13,456
- Gross operating margin +€52,737
up €52,737 (+13.2%), from €400,166 to €452,903
- Depreciation -€15,308
down €15,308 (-20.0%), from €76,504 to €61,197
- Taxes +€9,389
up €9,389 (+31.8%), from €29,522 to €38,911
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 | €1,147,317 | €1,222,373 | +€75,055 | +6.5% |
| Fixed assets | 21/28 | €256,699 | €199,857 | -€56,842 | -22.1% |
| Intangible fixed assets | 21 | €231,343 | €182,543 | -€48,800 | -21.1% |
| Tangible fixed assets | 22/27 | €20,106 | €12,064 | -€8,042 | -40.0% |
| Plant, machinery and equipment | 23 | €4,048 | €0 | -€4,048 | -100.0% |
| Furniture and vehicles | 24 | €6,573 | €5,979 | -€593 | -9.0% |
| Other tangible fixed assets | 26 | €9,485 | €6,085 | -€3,400 | -35.9% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €890,619 | €1,022,516 | +€131,897 | +14.8% |
| Stocks and contracts in progress | 3 | €118,003 | €118,788 | +€786 | +0.7% |
| Stocks | 30/36 | €118,003 | €118,788 | +€786 | +0.7% |
| Amounts receivable within one year | 40/41 | €767,288 | €901,390 | +€134,102 | +17.5% |
| Trade receivables | 40 | €94,510 | €77,930 | -€16,580 | -17.5% |
| Other amounts receivable | 41 | €672,778 | €823,460 | +€150,682 | +22.4% |
| Cash at bank and in hand | 54/58 | €3,538 | €1,445 | -€2,093 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,790 | €892 | -€898 | -50.2% |
| Total equity and liabilities | 10/49 | €1,147,317 | €1,222,373 | +€75,055 | +6.5% |
| Equity | 10/15 | €332,123 | €441,587 | +€109,464 | +33.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €325,923 | €435,387 | +€109,464 | +33.6% |
| Amounts payable | 17/49 | €815,195 | €780,786 | -€34,409 | -4.2% |
| Amounts payable after more than one year | 17 | €250,000 | €187,500 | -€62,500 | -25.0% |
| Financial debts | 170/4 | €250,000 | €187,500 | -€62,500 | -25.0% |
| Amounts payable within one year | 42/48 | €565,195 | €593,286 | +€28,091 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €62,500 | €62,500 | = | 0.0% |
| Financial debts | 43 | €13,937 | €15,275 | +€1,338 | +9.6% |
| Credit institutions | 430/8 | €13,937 | €15,275 | +€1,338 | +9.6% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €383,177 | €391,771 | +€8,593 | +2.2% |
| Suppliers | 440/4 | €383,177 | €391,771 | +€8,593 | +2.2% |
| Taxes, remuneration and social security | 45 | €77,282 | €64,442 | -€12,840 | -16.6% |
| Taxes | 450/3 | €35,268 | €21,812 | -€13,456 | -38.2% |
| Remuneration and social security | 454/9 | €42,013 | €42,629 | +€616 | +1.5% |
| Other amounts payable | 47/48 | €28,299 | €59,299 | +€31,000 | +109.5% |
| Remuneration, social security and pensions | 62 | €216,066 | €215,851 | -€215 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,504 | €61,197 | -€15,308 | -20.0% |
| Other operating charges | 640/8 | €1,057 | €1,064 | +€7 | +0.7% |
| Gross operating margin | 9900 | €400,166 | €452,903 | +€52,737 | +13.2% |
| Operating profit (loss) | 9901 | €106,539 | €174,792 | +€68,253 | +64.1% |
| Financial income | 75/76B | €13,320 | €14,708 | +€1,388 | +10.4% |
| Recurring financial income | 75 | €13,320 | €14,708 | +€1,388 | +10.4% |
| Financial charges | 65/66B | €11,786 | €11,125 | -€662 | -5.6% |
| Recurring financial charges | 65 | €11,786 | €11,125 | -€662 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €108,073 | €178,375 | +€70,303 | +65.1% |
| Income taxes | 67/77 | €29,522 | €38,911 | +€9,389 | +31.8% |
| Profit (loss) for the period | 9904 | €78,551 | €139,464 | +€60,913 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,551 | €139,464 | +€60,913 | +77.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.