AS PHARMA CONSULTING: 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.
AS PHARMA CONSULTING
Largest movements
- Cash +€31,297
up €31,297 (+30.5%), from €102,577 to €133,874
mainly Net result for the year (+€28,563) and Tax, wage and social debts (+€7,368)
- Receivables within one year +€14,588
up €14,588 (+93.3%), from €15,634 to €30,221
of which Other amounts receivable: +€8,546
- Intangible fixed assets -€2,000
down €2,000 (-11.8%), from €17,005 to €15,005
- Reserves +€28,600
up €28,600 (+29.4%), from €97,300 to €125,900
- Tax, wage and social debts +€7,368
up €7,368 (+74.0%), from €9,964 to €17,332
of which Taxes: +€7,528
- Other debts +€5,098
up €5,098 (+16.8%), from €30,362 to €35,459
- Gross operating margin -€55,980
down €55,980 (-40.7%), from €137,674 to €81,694
- Financial charges +€28,276
up €28,276 (+488%), from €5,795 to €34,070
- Taxes -€12,283
down €12,283 (-44.3%), from €27,737 to €15,454
- Other operating charges -€2,863
down €2,863 (-81.4%), from €3,519 to €656
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 | €142,695 | €185,517 | +€42,822 | +30.0% |
| Fixed assets | 21/28 | €22,200 | €19,249 | -€2,951 | -13.3% |
| Intangible fixed assets | 21 | €17,005 | €15,005 | -€2,000 | -11.8% |
| Tangible fixed assets | 22/27 | €5,195 | €4,244 | -€951 | -18.3% |
| Plant, machinery and equipment | 23 | €4,072 | €3,642 | -€430 | -10.6% |
| Furniture and vehicles | 24 | €1,123 | €602 | -€521 | -46.4% |
| Current assets | 29/58 | €120,495 | €166,268 | +€45,773 | +38.0% |
| Amounts receivable within one year | 40/41 | €15,634 | €30,221 | +€14,588 | +93.3% |
| Trade receivables | 40 | €15,634 | €21,675 | +€6,042 | +38.6% |
| Other amounts receivable | 41 | - | €8,546 | +€8,546 | |
| Cash at bank and in hand | 54/58 | €102,577 | €133,874 | +€31,297 | +30.5% |
| Deferred charges and accrued income | 490/1 | €2,284 | €2,172 | -€112 | -4.9% |
| Total equity and liabilities | 10/49 | €142,695 | €185,517 | +€42,822 | +30.0% |
| Equity | 10/15 | €100,840 | €129,404 | +€28,563 | +28.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €97,300 | €125,900 | +€28,600 | +29.4% |
| Distributable reserves | 133 | €97,300 | €125,900 | +€28,600 | +29.4% |
| Profit (loss) carried forward | 14 | €40 | €4 | -€37 | -90.9% |
| Amounts payable | 17/49 | €41,855 | €56,113 | +€14,258 | +34.1% |
| Amounts payable within one year | 42/48 | €41,855 | €56,113 | +€14,258 | +34.1% |
| Trade debts | 44 | €1,530 | €3,322 | +€1,793 | +117% |
| Suppliers | 440/4 | €1,530 | €3,322 | +€1,793 | +117% |
| Taxes, remuneration and social security | 45 | €9,964 | €17,332 | +€7,368 | +74.0% |
| Taxes | 450/3 | €9,804 | €17,332 | +€7,528 | +76.8% |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €30,362 | €35,459 | +€5,098 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,666 | €2,951 | -€715 | -19.5% |
| Other operating charges | 640/8 | €3,519 | €656 | -€2,863 | -81.4% |
| Gross operating margin | 9900 | €137,674 | €81,694 | -€55,980 | -40.7% |
| Operating profit (loss) | 9901 | €130,490 | €78,088 | -€52,402 | -40.2% |
| Financial income | 75/76B | €382 | €0 | -€382 | -100.0% |
| Recurring financial income | 75 | €382 | €0 | -€382 | -100.0% |
| Financial charges | 65/66B | €5,795 | €34,070 | +€28,276 | +488% |
| Recurring financial charges | 65 | €5,795 | €34,070 | +€28,276 | +488% |
| Profit (loss) for the period before taxes | 9903 | €125,077 | €44,017 | -€81,060 | -64.8% |
| Income taxes | 67/77 | €27,737 | €15,454 | -€12,283 | -44.3% |
| Profit (loss) for the period | 9904 | €97,340 | €28,563 | -€68,777 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,340 | €28,563 | -€68,777 | -70.7% |
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 14 October 2026 via checked.be.