Smart Pharma (0588.980.436): financials and annual accounts

Smart Pharma

Ixelles ·KBO/BCE: BE 0588.980.436

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Balance sheet: assets
`20/58`	483,477	490,603	503,937	549,581	595,111	648,073	655,134	686,407	578,825	582,118	577,173
`21/28`	269,873	281,422	305,250	326,487	353,019	377,879	396,968	429,174	369,105	394,227	427,324
`21`	-	-	13,000	26,000	39,000	52,000	65,000	78,000	91,000	104,000	117,000
`22/27`	269,873	281,422	292,250	300,487	314,019	325,879	331,968	351,174	278,105	290,227	310,324
`22`	265,210	274,462	283,714	287,632	296,672	305,712	314,752	323,793	239,833	246,455	253,078
`23`	4,663	6,959	8,536	12,855	17,347	20,167	17,216	17,381	18,272	12,293	14,289
`24`	-	-	-	-	-	-	-	10,000	20,000	31,479	42,957
`29/58`	213,605	209,181	198,686	223,094	242,093	270,194	258,166	257,233	209,720	187,892	149,850
`3`	107,503	128,463	131,238	124,978	144,844	195,614	160,932	153,489	140,317	133,501	108,730
`30/36`	107,503	128,463	131,238	124,978	144,844	195,614	160,932	153,489	140,317	133,501	108,730
`40/41`	88,384	68,079	50,397	64,521	38,320	50,048	54,970	67,159	46,124	28,688	15,023
`40`	36,168	35,248	32,106	33,627	37,000	25,826	26,615	50,076	32,704	20,696	14,852
`41`	52,216	32,831	18,291	30,894	1,319	24,222	28,355	17,082	13,421	7,993	171
`54/58`	15,179	9,880	16,948	28,207	55,337	20,654	42,182	34,687	21,735	25,702	26,097
`490/1`	2,539	2,760	104	5,387	3,591	3,878	82	1,898	1,545	-	-
Balance sheet: equity and liabilities
`10/49`	483,477	490,603	503,937	549,581	595,111	648,073	655,134	686,407	578,825	582,118	577,173
`10/15`	84,109	121,374	159,798	160,335	161,390	136,683	97,478	70,747	41,285	409	-18,717
`10/11`	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
`100`	-	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600
`101`	-	-	-	-	-	-	12,400	12,400	12,400	12,400	12,400
`13`	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	-	-
`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-
`130`	-	-	-	-	-	-	1,860	1,860	1,860	-	-
`1311`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-
`14`	76,049	113,314	151,738	152,275	153,330	128,623	89,418	62,687	33,225	-5,791	-24,917
`17/49`	399,368	369,228	344,138	389,246	433,722	511,391	557,656	615,660	537,540	581,710	595,890
`17`	161,353	186,344	212,245	252,734	292,421	331,324	369,457	406,837	283,419	307,181	330,430
`170/4`	161,353	186,344	212,245	252,734	292,421	331,324	369,457	406,837	283,419	307,181	330,430
`42/48`	236,451	181,175	131,893	136,512	141,300	180,067	188,198	208,460	253,018	274,528	265,450
`42`	24,991	25,901	40,489	39,687	38,903	38,134	37,380	37,424	23,763	23,249	27,746
`43`	-	-	-	-	-	-	-	12,500	-	-	-
`430/8`	-	-	-	-	-	-	-	12,500	-	-	-
`44`	96,409	76,232	62,771	54,404	62,059	44,025	64,910	79,419	59,937	87,540	73,965
`440/4`	96,409	76,232	62,771	54,404	62,059	44,025	64,910	79,419	59,937	87,540	73,965
`45`	17,732	11,995	7,531	10,941	3,844	1,272	1,272	19,836	19,379	-	-
`450/3`	2,209	-	66	1,106	-	1,272	1,272	19,836	19,379	-	-
`454/9`	15,522	11,995	7,464	9,834	3,844	-	-	-	-	-	-
`47/48`	97,320	67,047	21,103	31,480	36,495	96,636	84,636	59,281	149,939	163,740	163,740
`492/3`	1,563	1,709	-	-	-	-	-	363	1,104	0	10
Income statement
`9900`	55,858	64,649	103,730	97,170	107,361	124,009	109,258	90,354	103,174	65,746	61,767
`62`	73,872	68,963	61,866	62,519	38,818	-	-	-	-	-	-
`630`	11,549	25,928	33,429	26,532	26,116	25,994	36,714	36,263	34,213	33,097	75,928
`640/8`	1	0	0	-	-	0	5	44	-	2,822	1,703
`66A`	-	-	-	-	6	-	-	-	-	-	-
`9901`	-29,564	-30,241	8,435	8,120	42,421	98,015	72,540	54,046	68,961	29,827	-15,864
`75/76B`	-	-	284	409	430	563	303	360	292	0	2
`75`	-	-	284	409	430	563	303	360	292	0	2
`65/66B`	7,701	8,182	9,255	9,583	9,964	10,827	10,840	12,432	9,084	10,702	9,056
`65`	7,701	8,182	9,255	9,583	9,964	10,827	10,840	12,432	9,084	10,702	9,056
`9903`	-37,265	-38,424	-536	-1,055	32,888	87,751	62,003	41,974	60,169	19,126	-24,917
`67/77`	-	-	-	-	8,181	12,547	11,272	12,512	19,292	-	-
`9904`	-37,265	-38,424	-536	-1,055	24,707	75,204	50,731	29,462	40,877	19,126	-24,917
`9905`	-37,265	-38,424	-536	-1,055	24,707	75,204	50,731	29,462	40,877	19,126	-24,917
Appropriation of the result
`9906`	76,049	113,314	151,738	152,275	153,330	164,623	113,418	62,687	35,085	-5,791	-24,917
`14P`	113,314	151,738	152,275	153,330	128,623	-	-	-	-	-	-
`691/2`	-	-	-	-	-	-	-	-	1,860	-	-
`6920`	-	-	-	-	-	-	-	-	1,860	-	-
`694/7`	-	-	-	-	-	36,000	24,000	-	-	-	-
`695`	-	-	-	-	-	36,000	24,000	-	-	-	-
Social balance sheet
`9087`	1.1	1	1	1	0.7	-	-	-	-	-	-
Hours worked`1013`	1,948	1,778	1,801	1,911	1,483	-	-	-	-	-	-
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	24-08-2026	2026-00427683	PDF
31-12-2024	full format	30-07-2025	2025-00361466	PDF
31-12-2023	full format	22-08-2024	2024-00365897	PDF
31-12-2022	full format	30-08-2023	2023-00376140	PDF
31-12-2021	full format	27-07-2022	2022-20230431	PDF
31-12-2020	full format	24-06-2021	2021-24200321	PDF
31-12-2019	full format	26-06-2020	2020-21200006	PDF
31-12-2018	full format	19-07-2019	2019-35400120	PDF
31-12-2017	full format	27-06-2018	2018-24200397	PDF
31-12-2016	full format	03-07-2017	2017-26400077	PDF
31-12-2015	full format	24-08-2016	2016-46700327	PDF

2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
-18,015	-4,314	41,864	34,651	68,537	124,009	109,254	90,309	103,174	62,924	60,064
-25,716	-12,496	32,893	25,477	50,823	101,198	87,445	65,725	75,090	52,222	51,011
0	2,099	12,193	0	1,255	6,905	4,508	96,332	9,091	0	503,252
5,299	-7,068	-11,259	-27,131	34,683	-21,528	7,495	12,953	-3,968	-395	-
-22,847	28,006	66,793	86,582	100,792	90,127	69,968	48,774	-43,297	-86,637	-115,601
17.4%	24.7%	31.7%	29.2%	27.1%	21.1%	14.9%	10.3%	7.1%	0.1%	-3.2%
0.90	1.15	1.51	1.63	1.71	1.50	1.37	1.23	0.83	0.68	0.56
0.45	0.45	0.51	0.72	0.69	0.41	0.52	0.50	0.27	0.20	0.15
4.75	3.04	2.15	2.43	2.69	3.74	5.72	8.70	13.02	-	-
-44.3%	-31.7%	-0.3%	-0.7%	15.3%	55.0%	52.0%	41.6%	99.0%	-	-
-7.7%	-7.8%	-0.1%	-0.2%	4.2%	11.6%	7.7%	4.3%	7.1%	3.3%	-4.3%
-2.34	-0.53	4.52	3.62	6.88	-	-	-	-	-	-

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	2	1	1	1	1
full-time	1	1	1	1	1
part-time	1	-	-	-	-
in full-time equivalents	1.6	1	1	1	1
	1.1	1	1	1	0.7
On a permanent contract	1	1	1	1	1
Joined	3	-	-	-	2
Left	2	-	-	-	1

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	€2,099	€12,193	-	€1,255
	€11,549	€25,928	€33,429	€26,532	€26,116

Smart Pharma

Annual accounts 2025

Balance sheet

in euro

in euro

Position in the sector

17.4%

0.90

-7.7%

Staff

€67,157

+1 person

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on Smart Pharma

Next steps

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency17.4%

Current ratio0.90

Return on assets-7.7%

Staff

Staff cost per FTE€67,157

Joined and left+1 person

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on Smart Pharma

Next steps

in euro

in euro

17.4%

0.90

-7.7%

€67,157

+1 person