3Pharma: 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.
3Pharma
Largest movements
- Stocks and contracts -€33,368
down €33,368 (-26.8%), from €124,310 to €90,943
- Receivables within one year -€32,410
down €32,410 (-18.1%), from €179,098 to €146,688
of which Trade receivables: -€29,303
- Cash +€14,613
up €14,613 (+72.7%), from €20,112 to €34,725
mainly Stocks and contracts (+€33,368) and Receivables within one year (+€32,410)
- Intangible fixed assets -€14,069
down €14,069 (-29.8%), from €47,219 to €33,150
- Tangible fixed assets -€4,869
down €4,869 (-81.7%), from €5,959 to €1,089
of which Furniture and vehicles: -€4,067
- Trade debts -€29,864
down €29,864 (-11.1%), from €269,041 to €239,178
- Debts after one year -€18,628
down €18,628 (-29.7%), from €62,779 to €44,151
- Tax, wage and social debts -€13,388
down €13,388 (-39.3%), from €34,107 to €20,719
of which Remuneration and social security: -€9,595
- Other debts -€5,822
down €5,822 (-61.0%), from €9,537 to €3,715
- Staff costs -€42,807
down €42,807 (-45.0%), from €95,041 to €52,234
- Gross operating margin -€30,302
down €30,302 (-26.4%), from €114,639 to €84,337
- Depreciation +€4,532
up €4,532 (+31.5%), from €14,407 to €18,939
- Other operating charges +€1,546
up €1,546 (+44.8%), from €3,454 to €5,001
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.
Cash bridge derived
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 | €377,437 | €307,833 | -€69,603 | -18.4% |
| Fixed assets | 21/28 | €53,178 | €34,239 | -€18,939 | -35.6% |
| Intangible fixed assets | 21 | €47,219 | €33,150 | -€14,069 | -29.8% |
| Tangible fixed assets | 22/27 | €5,959 | €1,089 | -€4,869 | -81.7% |
| Plant, machinery and equipment | 23 | €803 | €0 | -€803 | -100.0% |
| Furniture and vehicles | 24 | €5,156 | €1,089 | -€4,067 | -78.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €324,259 | €273,594 | -€50,665 | -15.6% |
| Stocks and contracts in progress | 3 | €124,310 | €90,943 | -€33,368 | -26.8% |
| Stocks | 30/36 | €124,310 | €90,943 | -€33,368 | -26.8% |
| Amounts receivable within one year | 40/41 | €179,098 | €146,688 | -€32,410 | -18.1% |
| Trade receivables | 40 | €163,655 | €134,352 | -€29,303 | -17.9% |
| Other amounts receivable | 41 | €15,443 | €12,336 | -€3,107 | -20.1% |
| Cash at bank and in hand | 54/58 | €20,112 | €34,725 | +€14,613 | +72.7% |
| Deferred charges and accrued income | 490/1 | €739 | €1,238 | +€499 | +67.6% |
| Total equity and liabilities | 10/49 | €377,437 | €307,833 | -€69,603 | -18.4% |
| Equity | 10/15 | -€18,554 | -€18,557 | -€3 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178 | €178 | = | 0.0% |
| Non-distributable reserves | 130/1 | €178 | €178 | = | 0.0% |
| Reserves not available under the articles | 1311 | €178 | €178 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,332 | -€37,335 | -€3 | 0.0% |
| Amounts payable | 17/49 | €395,990 | €326,391 | -€69,600 | -17.6% |
| Amounts payable after more than one year | 17 | €62,779 | €44,151 | -€18,628 | -29.7% |
| Financial debts | 170/4 | €62,779 | €44,151 | -€18,628 | -29.7% |
| Amounts payable within one year | 42/48 | €333,212 | €282,239 | -€50,972 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €20,526 | €18,628 | -€1,899 | -9.2% |
| Trade debts | 44 | €269,041 | €239,178 | -€29,864 | -11.1% |
| Suppliers | 440/4 | €269,041 | €239,178 | -€29,864 | -11.1% |
| Taxes, remuneration and social security | 45 | €34,107 | €20,719 | -€13,388 | -39.3% |
| Taxes | 450/3 | €14,150 | €10,358 | -€3,792 | -26.8% |
| Remuneration and social security | 454/9 | €19,957 | €10,362 | -€9,595 | -48.1% |
| Other amounts payable | 47/48 | €9,537 | €3,715 | -€5,822 | -61.0% |
| Non-recurring operating income | 76A | €1,565 | €3,384 | +€1,820 | +116.3% |
| Remuneration, social security and pensions | 62 | €95,041 | €52,234 | -€42,807 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,407 | €18,939 | +€4,532 | +31.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,704 | €3,768 | +€65 | +1.7% |
| Other operating charges | 640/8 | €3,454 | €5,001 | +€1,546 | +44.8% |
| Non-recurring operating charges | 66A | €13 | €2,116 | +€2,103 | +15990.3% |
| Gross operating margin | 9900 | €114,639 | €84,337 | -€30,302 | -26.4% |
| Operating profit (loss) | 9901 | -€1,980 | €2,280 | +€4,260 | |
| Financial income | 75/76B | €768 | €1,466 | +€699 | +91.0% |
| Recurring financial income | 75 | €768 | €1,466 | +€699 | +91.0% |
| Financial charges | 65/66B | €4,860 | €3,750 | -€1,110 | -22.8% |
| Recurring financial charges | 65 | €4,860 | €3,750 | -€1,110 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,072 | -€3 | +€6,068 | +99.9% |
| Profit (loss) for the period | 9904 | -€6,072 | -€3 | +€6,068 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,072 | -€3 | +€6,068 | +99.9% |
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 12 October 2026 via checked.be.