SELVIPHARMA: 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.
SELVIPHARMA
Largest movements
- Stocks and contracts -€10,497
no longer reported in 2024 (was €10,497)
- Receivables within one year +€5,613
new in 2024: €5,613
- Intangible fixed assets -€5,000
down €5,000 (-60.0%), from €8,333 to €3,333
- Deferred charges and accrued income +€1,425
new in 2024: €1,425
- Tangible fixed assets -€1,380
down €1,380 (-28.2%), from €4,897 to €3,517
of which Other tangible fixed assets: -€1,000
- Trade debts -€22,802
down €22,802 (-55.4%), from €41,124 to €18,322
- Tax, wage and social debts +€6,211
up €6,211 (+14.6%), from €42,594 to €48,805
of which Remuneration and social security: +€7,224
- Profit (loss) carried forward +€6,068
up €6,068 (+109.7%), from €5,531 to €11,599
- Staff costs +€9,937
up €9,937 (+23.8%), from €41,808 to €51,744
- Taxes -€2,023
down €2,023 (-33.8%), from €5,980 to €3,958
- Gross operating margin +€1,864
up €1,864 (+2.7%), from €68,515 to €70,379
- Financial charges +€768
up €768 (+86.7%), from €886 to €1,654
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 | €120,746 | €109,734 | -€11,012 | -9.1% |
| Fixed assets | 21/28 | €16,080 | €9,700 | -€6,380 | -39.7% |
| Intangible fixed assets | 21 | €8,333 | €3,333 | -€5,000 | -60.0% |
| Tangible fixed assets | 22/27 | €4,897 | €3,517 | -€1,380 | -28.2% |
| Plant, machinery and equipment | 23 | €947 | €567 | -€380 | -40.1% |
| Other tangible fixed assets | 26 | €3,949 | €2,950 | -€1,000 | -25.3% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €104,666 | €100,033 | -€4,633 | -4.4% |
| Stocks and contracts in progress | 3 | €10,497 | - | -€10,497 | |
| Stocks | 30/36 | €10,497 | - | -€10,497 | |
| Amounts receivable within one year | 40/41 | - | €5,613 | +€5,613 | |
| Trade receivables | 40 | - | €5,613 | +€5,613 | |
| Cash at bank and in hand | 54/58 | €94,169 | €92,996 | -€1,174 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €1,425 | +€1,425 | |
| Total equity and liabilities | 10/49 | €120,746 | €109,734 | -€11,012 | -9.1% |
| Equity | 10/15 | €36,538 | €42,606 | +€6,068 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,407 | €12,407 | = | 0.0% |
| Distributable reserves | 133 | €12,407 | €12,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,531 | €11,599 | +€6,068 | +109.7% |
| Amounts payable | 17/49 | €84,208 | €67,127 | -€17,081 | -20.3% |
| Amounts payable within one year | 42/48 | €84,208 | €67,127 | -€17,081 | -20.3% |
| Trade debts | 44 | €41,124 | €18,322 | -€22,802 | -55.4% |
| Suppliers | 440/4 | €41,124 | €18,322 | -€22,802 | -55.4% |
| Taxes, remuneration and social security | 45 | €42,594 | €48,805 | +€6,211 | +14.6% |
| Taxes | 450/3 | €38,568 | €37,555 | -€1,013 | -2.6% |
| Remuneration and social security | 454/9 | €4,026 | €11,250 | +€7,224 | +179.4% |
| Other amounts payable | 47/48 | €489 | - | -€489 | |
| Remuneration, social security and pensions | 62 | €41,808 | €51,744 | +€9,937 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,380 | €6,380 | = | 0.0% |
| Other operating charges | 640/8 | €1,054 | €575 | -€479 | -45.4% |
| Gross operating margin | 9900 | €68,515 | €70,379 | +€1,864 | +2.7% |
| Operating profit (loss) | 9901 | €19,274 | €11,681 | -€7,593 | -39.4% |
| Financial charges | 65/66B | €886 | €1,654 | +€768 | +86.7% |
| Recurring financial charges | 65 | €886 | €1,654 | +€768 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | €18,388 | €10,026 | -€8,361 | -45.5% |
| Income taxes | 67/77 | €5,980 | €3,958 | -€2,023 | -33.8% |
| Profit (loss) for the period | 9904 | €12,407 | €6,068 | -€6,339 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,407 | €6,068 | -€6,339 | -51.1% |
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 4 October 2026 via checked.be.