VD PHARMA CONSULTING: 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.
VD PHARMA CONSULTING
Largest movements
- Cash +€1,562
up €1,562 (+600,631%), from €0 to €1,562
mainly Net result for the year (+€1,368) and Tax, wage and social debts (+€647)
- Receivables within one year -€120
no longer reported in 2025 (was €120)
- Profit (loss) carried forward +€1,368
up €1,368 (+55.8%), from -€2,454 to -€1,085
- Tax, wage and social debts +€647
new in 2025: €647
- Other debts -€574
no longer reported in 2025 (was €574)
- Gross operating margin +€3,863
up €3,863, from -€2,416 to €1,448
- Purchases and services -€2,416
no longer reported in 2025 (was €2,416)
- Financial charges +€83
new in 2025: €83
- Provisions -€38
no longer reported in 2025 (was €38)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120 | €1,562 | +€1,442 | +1,201% |
| Current assets | 29/58 | €120 | €1,562 | +€1,442 | +1,201% |
| Amounts receivable within one year | 40/41 | €120 | - | -€120 | |
| Other amounts receivable | 41 | €120 | - | -€120 | |
| Cash at bank and in hand | 54/58 | €0 | €1,562 | +€1,562 | +600,631% |
| Total equity and liabilities | 10/49 | €120 | €1,562 | +€1,442 | +1,201% |
| Equity | 10/15 | -€454 | €915 | +€1,368 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,454 | -€1,085 | +€1,368 | +55.8% |
| Amounts payable | 17/49 | €574 | €647 | +€74 | +12.9% |
| Amounts payable within one year | 42/48 | €574 | €647 | +€74 | +12.9% |
| Taxes, remuneration and social security | 45 | - | €647 | +€647 | |
| Taxes | 450/3 | - | €647 | +€647 | |
| Other amounts payable | 47/48 | €574 | - | -€574 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,416 | - | -€2,416 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €38 | - | -€38 | |
| Gross operating margin | 9900 | -€2,416 | €1,448 | +€3,863 | |
| Operating profit (loss) | 9901 | -€2,454 | €1,448 | +€3,901 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €83 | +€83 | |
| Recurring financial charges | 65 | - | €83 | +€83 | |
| Profit (loss) for the period before taxes | 9903 | -€2,454 | €1,368 | +€3,822 | |
| Profit (loss) for the period | 9904 | -€2,454 | €1,368 | +€3,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,454 | €1,368 | +€3,822 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.