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.
BRUPHARM PHARMALAB
Largest movements
- Intangible fixed assets -€37,500
down €37,500 (-15.7%), from €239,281 to €201,781
- Receivables within one year -€23,149
down €23,149 (-39.6%), from €58,404 to €35,255
of which Trade receivables: -€20,468
- Profit (loss) carried forward -€45,089
down €45,089 (-26.9%), from -€167,809 to -€212,898
- Trade debts -€13,565
down €13,565 (-35.2%), from €38,550 to €24,986
- Tax, wage and social debts -€13,146
down €13,146 (-41.8%), from €31,467 to €18,321
of which Remuneration and social security: -€11,387
- Other debts +€6,831
up €6,831 (+2.2%), from €306,563 to €313,394
- Gross operating margin +€42,611
up €42,611, from -€39,506 to €3,105
- Purchases and services -€36,632
down €36,632 (-42.5%), from €86,192 to €49,559
- Staff costs -€25,363
down €25,363 (-73.9%), from €34,328 to €8,965
- Turnover +€3,270
up €3,270 (+7.0%), from €46,657 to €49,927
- Other operating charges +€850
new in 2024: €850
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 | €308,771 | €243,802 | -€64,969 | -21.0% |
| Fixed assets | 21/28 | €239,907 | €202,059 | -€37,849 | -15.8% |
| Intangible fixed assets | 21 | €239,281 | €201,781 | -€37,500 | -15.7% |
| Tangible fixed assets | 22/27 | €627 | €278 | -€349 | -55.7% |
| Plant, machinery and equipment | 23 | €430 | €149 | -€281 | -65.3% |
| Furniture and vehicles | 24 | €197 | €129 | -€68 | -34.6% |
| Current assets | 29/58 | €68,864 | €41,744 | -€27,120 | -39.4% |
| Stocks and contracts in progress | 3 | €8,138 | €6,412 | -€1,726 | -21.2% |
| Stocks | 30/36 | €8,138 | €6,412 | -€1,726 | -21.2% |
| Amounts receivable within one year | 40/41 | €58,404 | €35,255 | -€23,149 | -39.6% |
| Trade receivables | 40 | €55,723 | €35,255 | -€20,468 | -36.7% |
| Other amounts receivable | 41 | €2,681 | - | -€2,681 | |
| Cash at bank and in hand | 54/58 | €2,323 | €77 | -€2,246 | -96.7% |
| Total equity and liabilities | 10/49 | €308,771 | €243,802 | -€64,969 | -21.0% |
| Equity | 10/15 | -€67,809 | -€112,898 | -€45,089 | -66.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,809 | -€212,898 | -€45,089 | -26.9% |
| Amounts payable | 17/49 | €376,580 | €356,701 | -€19,880 | -5.3% |
| Amounts payable within one year | 42/48 | €376,580 | €356,701 | -€19,880 | -5.3% |
| Trade debts | 44 | €38,550 | €24,986 | -€13,565 | -35.2% |
| Suppliers | 440/4 | €38,550 | €24,986 | -€13,565 | -35.2% |
| Taxes, remuneration and social security | 45 | €31,467 | €18,321 | -€13,146 | -41.8% |
| Taxes | 450/3 | €1,758 | - | -€1,758 | |
| Remuneration and social security | 454/9 | €29,708 | €18,321 | -€11,387 | -38.3% |
| Other amounts payable | 47/48 | €306,563 | €313,394 | +€6,831 | +2.2% |
| Turnover | 70 | €46,657 | €49,927 | +€3,270 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,192 | €49,559 | -€36,632 | -42.5% |
| Remuneration, social security and pensions | 62 | €34,328 | €8,965 | -€25,363 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,849 | €37,849 | = | 0.0% |
| Other operating charges | 640/8 | - | €850 | +€850 | |
| Gross operating margin | 9900 | -€39,506 | €3,105 | +€42,611 | |
| Operating profit (loss) | 9901 | -€111,683 | -€44,559 | +€67,123 | +60.1% |
| Financial charges | 65/66B | €1,026 | €530 | -€496 | -48.4% |
| Recurring financial charges | 65 | €1,026 | €530 | -€496 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€112,709 | -€45,089 | +€67,619 | +60.0% |
| Profit (loss) for the period | 9904 | -€112,709 | -€45,089 | +€67,619 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,709 | -€45,089 | +€67,619 | +60.0% |
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 27 September 2026 via checked.be.