AG PHARMA CONSULT: 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.
AG PHARMA CONSULT
Largest movements
- Cash +€39,607
up €39,607 (+499%), from €7,935 to €47,541
mainly Tax, wage and social debts (+€22,094) and Net result for the year (+€19,089)
- Tangible fixed assets +€627
up €627 (+47.6%), from €1,318 to €1,945
- Tax, wage and social debts +€22,094
up €22,094 (+12,490%), from €177 to €22,271
of which Taxes: +€18,011
- Profit (loss) carried forward +€19,089
up €19,089 (+19.9%), from -€95,847 to -€76,758
- Trade debts +€4,869
up €4,869 (+3,203%), from €152 to €5,021
- Accrued charges and deferred income -€3,720
down €3,720 (-92.5%), from €4,020 to €300
- Other debts -€1,793
down €1,793 (-12.6%), from €14,207 to €12,415
- Gross operating margin +€16,484
up €16,484 (+298%), from €5,527 to €22,011
- Other operating charges -€3,878
down €3,878 (-83.2%), from €4,662 to €783
- Taxes -€3,753
down €3,753 (-94.6%), from €3,969 to €216
- Depreciation -€938
down €938 (-59.9%), from €1,567 to €629
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 | €9,643 | €50,183 | +€40,540 | +420% |
| Fixed assets | 21/28 | €1,318 | €1,945 | +€627 | +47.6% |
| Tangible fixed assets | 22/27 | €1,318 | €1,945 | +€627 | +47.6% |
| Furniture and vehicles | 24 | €1,318 | €1,945 | +€627 | +47.6% |
| Current assets | 29/58 | €8,326 | €48,238 | +€39,912 | +479% |
| Amounts receivable within one year | 40/41 | €391 | €504 | +€113 | +28.9% |
| Trade receivables | 40 | €142 | €500 | +€358 | +253% |
| Other amounts receivable | 41 | €249 | €4 | -€246 | -98.5% |
| Cash at bank and in hand | 54/58 | €7,935 | €47,541 | +€39,607 | +499% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €9,643 | €50,183 | +€40,540 | +420% |
| Equity | 10/15 | -€8,913 | €10,176 | +€19,089 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,334 | €68,334 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,474 | €66,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,847 | -€76,758 | +€19,089 | +19.9% |
| Amounts payable | 17/49 | €18,556 | €40,007 | +€21,450 | +116% |
| Amounts payable within one year | 42/48 | €14,536 | €39,707 | +€25,170 | +173% |
| Trade debts | 44 | €152 | €5,021 | +€4,869 | +3,203% |
| Suppliers | 440/4 | €152 | €5,021 | +€4,869 | +3,203% |
| Taxes, remuneration and social security | 45 | €177 | €22,271 | +€22,094 | +12,490% |
| Taxes | 450/3 | €177 | €18,188 | +€18,011 | +10,182% |
| Remuneration and social security | 454/9 | - | €4,083 | +€4,083 | |
| Other amounts payable | 47/48 | €14,207 | €12,415 | -€1,793 | -12.6% |
| Accrued charges and deferred income | 492/3 | €4,020 | €300 | -€3,720 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €629 | -€938 | -59.9% |
| Other operating charges | 640/8 | €4,662 | €783 | -€3,878 | -83.2% |
| Gross operating margin | 9900 | €5,527 | €22,011 | +€16,484 | +298% |
| Operating profit (loss) | 9901 | -€702 | €20,599 | +€21,300 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,100% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,100% |
| Financial charges | 65/66B | €1,458 | €1,294 | -€164 | -11.2% |
| Recurring financial charges | 65 | €1,458 | €1,294 | -€164 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,160 | €19,305 | +€21,465 | |
| Income taxes | 67/77 | €3,969 | €216 | -€3,753 | -94.6% |
| Profit (loss) for the period | 9904 | -€6,129 | €19,089 | +€25,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,129 | €19,089 | +€25,218 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.