YACA PHARMA LABORATOIRES: 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.
YACA PHARMA LABORATOIRES
Largest movements
- Tangible fixed assets +€709,769
up €709,769 (+392%), from €180,991 to €890,760
of which Land and buildings: +€730,145
- Cash +€50,787
up €50,787 (+51.0%), from €99,577 to €150,364
mainly Debts after one year (+€771,032) and Depreciation (+€62,307)
- Intangible fixed assets +€45,410
up €45,410 (+51.8%), from €87,622 to €133,032
- Stocks and contracts +€36,455
up €36,455 (+132%), from €27,586 to €64,041
- Receivables within one year -€16,173
down €16,173 (-22.2%), from €72,783 to €56,610
of which Other amounts receivable: -€19,993
- Debts after one year +€771,032
new in 2024: €771,032
- Reserves +€29,140
up €29,140 (+13.0%), from €224,860 to €254,000
of which Distributable reserves: +€31,000
- Current portion of long-term debt +€28,968
new in 2024: €28,968
- Trade debts +€19,058
up €19,058 (+116%), from €16,423 to €35,481
- Short-term financial debts -€16,667
down €16,667 (-66.7%), from €25,000 to €8,333
- Gross operating margin +€30,805
up €30,805 (+33.4%), from €92,236 to €123,041
- Depreciation +€13,720
up €13,720 (+28.2%), from €48,587 to €62,307
- Financial charges +€13,245
up €13,245 (+230%), from €5,747 to €18,992
- Financial income +€5,257
up €5,257 (+376%), from €1,398 to €6,655
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 | €472,751 | €1,304,441 | +€831,690 | +176% |
| Fixed assets | 21/28 | €272,373 | €1,032,219 | +€759,846 | +279% |
| Intangible fixed assets | 21 | €87,622 | €133,032 | +€45,410 | +51.8% |
| Tangible fixed assets | 22/27 | €180,991 | €890,760 | +€709,769 | +392% |
| Land and buildings | 22 | €119,701 | €849,846 | +€730,145 | +610% |
| Plant, machinery and equipment | 23 | €57,066 | €34,328 | -€22,738 | -39.8% |
| Furniture and vehicles | 24 | €171 | - | -€171 | |
| Other tangible fixed assets | 26 | €4,053 | €6,586 | +€2,533 | +62.5% |
| Financial fixed assets | 28 | €3,760 | €8,427 | +€4,667 | +124% |
| Current assets | 29/58 | €200,378 | €272,222 | +€71,844 | +35.9% |
| Stocks and contracts in progress | 3 | €27,586 | €64,041 | +€36,455 | +132% |
| Stocks | 30/36 | €27,586 | €64,041 | +€36,455 | +132% |
| Amounts receivable within one year | 40/41 | €72,783 | €56,610 | -€16,173 | -22.2% |
| Trade receivables | 40 | €17,768 | €21,588 | +€3,820 | +21.5% |
| Other amounts receivable | 41 | €55,015 | €35,022 | -€19,993 | -36.3% |
| Cash at bank and in hand | 54/58 | €99,577 | €150,364 | +€50,787 | +51.0% |
| Deferred charges and accrued income | 490/1 | €432 | €1,207 | +€775 | +179% |
| Total equity and liabilities | 10/49 | €472,751 | €1,304,441 | +€831,690 | +176% |
| Equity | 10/15 | €367,803 | €399,574 | +€31,771 | +8.6% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €224,860 | €254,000 | +€29,140 | +13.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €223,000 | €254,000 | +€31,000 | +13.9% |
| Profit (loss) carried forward | 14 | €124,343 | €125,114 | +€771 | +0.6% |
| Amounts payable | 17/49 | €104,948 | €904,867 | +€799,919 | +762% |
| Amounts payable after more than one year | 17 | - | €771,032 | +€771,032 | |
| Financial debts | 170/4 | - | €771,032 | +€771,032 | |
| Amounts payable within one year | 42/48 | €104,939 | €133,835 | +€28,896 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | - | €28,968 | +€28,968 | |
| Financial debts | 43 | €25,000 | €8,333 | -€16,667 | -66.7% |
| Credit institutions | 430/8 | €25,000 | €8,333 | -€16,667 | -66.7% |
| Trade debts | 44 | €16,423 | €35,481 | +€19,058 | +116% |
| Suppliers | 440/4 | €16,423 | €35,481 | +€19,058 | +116% |
| Taxes, remuneration and social security | 45 | €8,573 | €2,994 | -€5,579 | -65.1% |
| Taxes | 450/3 | €5,841 | €2,744 | -€3,097 | -53.0% |
| Remuneration and social security | 454/9 | €2,732 | €250 | -€2,482 | -90.8% |
| Other amounts payable | 47/48 | €54,943 | €58,058 | +€3,115 | +5.7% |
| Accrued charges and deferred income | 492/3 | €9 | - | -€9 | |
| Remuneration, social security and pensions | 62 | €275 | €16 | -€259 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,587 | €62,307 | +€13,720 | +28.2% |
| Other operating charges | 640/8 | €428 | €282 | -€146 | -34.1% |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €92,236 | €123,041 | +€30,805 | +33.4% |
| Operating profit (loss) | 9901 | €42,946 | €59,797 | +€16,851 | +39.2% |
| Financial income | 75/76B | €1,398 | €6,655 | +€5,257 | +376% |
| Recurring financial income | 75 | €1,398 | €6,655 | +€5,257 | +376% |
| Financial charges | 65/66B | €5,747 | €18,992 | +€13,245 | +230% |
| Recurring financial charges | 65 | €5,747 | €18,992 | +€13,245 | +230% |
| Profit (loss) for the period before taxes | 9903 | €38,597 | €47,460 | +€8,863 | +23.0% |
| Income taxes | 67/77 | €16,858 | €15,689 | -€1,169 | -6.9% |
| Profit (loss) for the period | 9904 | €21,739 | €31,771 | +€10,032 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,739 | €31,771 | +€10,032 | +46.1% |
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 31 October 2026 via checked.be.