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AMICUS - C: 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.

What changed

AMICUS - C

BE 0464.271.001
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€113,639
2024 · -€8,342-€105,297
Equity
€135,180
2024 · €248,819-€113,639
Cash
€6,565
2024 · €5,567+€998
Balance sheet total
€1.6m
2024 · €1.5m+€83,305

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€99,919

    up €99,919 (+11.1%), from €896,244 to €996,164

    of which Land and buildings: +€62,259

  • Intangible fixed assets -€25,500

    down €25,500 (-16.0%), from €159,496 to €133,996

Equity and liabilities
  • Current portion of long-term debt +€293,612

    up €293,612 (+436.5%), from €67,265 to €360,877

  • Debts after one year -€162,936

    down €162,936 (-16.1%), from €1.0m to €847,395

  • Profit (loss) carried forward -€113,639

    down €113,639 (-1362.3%), from -€8,342 to -€121,981

  • Other debts +€50,729

    up €50,729 (+72.3%), from €70,159 to €120,888

  • Trade debts +€15,855

    up €15,855 (+18.1%), from €87,525 to €103,380

Income statement
  • Gross operating margin -€61,726

    down €61,726 (-33.9%), from €181,871 to €120,145

  • Depreciation +€29,005

    up €29,005 (+44.6%), from €64,974 to €93,978

  • Financial charges +€12,032

    up €12,032 (+36.6%), from €32,871 to €44,903

  • Staff costs +€4,120

    up €4,120 (+4.8%), from €85,564 to €89,684

  • Other operating charges -€4,113

    down €4,113 (-38.2%), from €10,774 to €6,662

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€8,342
Gross operating margin -€61,726
Staff costs -€4,120
Depreciation -€29,005
Other operating charges +€4,113
Financial income -€2,527
Financial charges -€12,032
Result 2025 -€113,639

Cash bridge derived

cash 2024 to 2025

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.

From operations +€39,332
Investment -€168,398
Financing +€130,064
Cash 2024 €5,567
Net result for the year -€113,639
Depreciation +€93,978
Stocks and contracts +€4,292
Receivables within one year -€12,702
Smaller working-capital items +€819
Trade debts +€15,855
Other debts +€50,729
Investment in fixed assets (net) -€168,398
Debts after one year -€162,936
Current portion of long-term debt +€293,612
Short-term financial debts -€612
Cash 2025 €6,565
Every line side by side 50 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,499,599 €1,582,904 +€83,305 +5.6%
Fixed assets 21/28 €1,055,740 €1,130,159 +€74,419 +7.0%
Intangible fixed assets 21 €159,496 €133,996 -€25,500 -16.0%
Tangible fixed assets 22/27 €896,244 €996,164 +€99,919 +11.1%
Land and buildings 22 €718,366 €780,624 +€62,259 +8.7%
Plant, machinery and equipment 23 €173,381 €213,011 +€39,630 +22.9%
Furniture and vehicles 24 €4,497 €2,528 -€1,969 -43.8%
Current assets 29/58 €443,859 €452,745 +€8,886 +2.0%
Stocks and contracts in progress 3 €108,376 €104,084 -€4,292 -4.0%
Stocks 30/36 €108,376 €104,084 -€4,292 -4.0%
Amounts receivable within one year 40/41 €327,142 €339,844 +€12,702 +3.9%
Trade receivables 40 €60,832 €63,623 +€2,791 +4.6%
Other amounts receivable 41 €266,310 €276,221 +€9,911 +3.7%
Cash at bank and in hand 54/58 €5,567 €6,565 +€998 +17.9%
Deferred charges and accrued income 490/1 €2,774 €2,252 -€523 -18.8%
Total equity and liabilities 10/49 €1,499,599 €1,582,904 +€83,305 +5.6%
Equity 10/15 €248,819 €135,180 -€113,639 -45.7%
Contributions 10/11 €12,395 €12,395 = 0.0%
Reserves 13 €244,766 €244,766 = 0.0%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Distributable reserves 133 €242,907 €242,907 = 0.0%
Profit (loss) carried forward 14 -€8,342 -€121,981 -€113,639 -1362.3%
Amounts payable 17/49 €1,250,780 €1,447,724 +€196,944 +15.7%
Amounts payable after more than one year 17 €1,010,331 €847,395 -€162,936 -16.1%
Financial debts 170/4 €1,010,331 €847,395 -€162,936 -16.1%
Amounts payable within one year 42/48 €240,354 €600,329 +€359,975 +149.8%
Current portion of amounts payable after more than one year 42 €67,265 €360,877 +€293,612 +436.5%
Financial debts 43 €4,317 €3,704 -€612 -14.2%
Credit institutions 430/8 €4,317 €3,704 -€612 -14.2%
Trade debts 44 €87,525 €103,380 +€15,855 +18.1%
Suppliers 440/4 €87,525 €103,380 +€15,855 +18.1%
Taxes, remuneration and social security 45 €11,088 €11,480 +€392 +3.5%
Taxes 450/3 €0 €1 +€1
Remuneration and social security 454/9 €11,088 €11,479 +€390 +3.5%
Other amounts payable 47/48 €70,159 €120,888 +€50,729 +72.3%
Accrued charges and deferred income 492/3 €95 €0 -€95 -100.0%
Remuneration, social security and pensions 62 €85,564 €89,684 +€4,120 +4.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €64,974 €93,978 +€29,005 +44.6%
Other operating charges 640/8 €10,774 €6,662 -€4,113 -38.2%
Gross operating margin 9900 €181,871 €120,145 -€61,726 -33.9%
Operating profit (loss) 9901 €20,558 -€70,180 -€90,738
Financial income 75/76B €3,971 €1,444 -€2,527 -63.6%
Recurring financial income 75 €3,971 €1,444 -€2,527 -63.6%
Financial charges 65/66B €32,871 €44,903 +€12,032 +36.6%
Recurring financial charges 65 €32,871 €44,903 +€12,032 +36.6%
Profit (loss) for the period before taxes 9903 -€8,342 -€113,639 -€105,297 -1262.3%
Income taxes 67/77 €0 - =
Profit (loss) for the period 9904 -€8,342 -€113,639 -€105,297 -1262.3%
Profit (loss) for the period to be appropriated 9905 -€8,342 -€113,639 -€105,297 -1262.3%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.