B&B PHARMA: 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.
B&B PHARMA
Largest movements
- Receivables within one year -€36,392
down €36,392 (-38.6%), from €94,317 to €57,925
of which Trade receivables: -€36,402
- Tangible fixed assets -€14,816
down €14,816 (-8.6%), from €172,896 to €158,080
of which Land and buildings: -€12,206
- Debts after one year -€81,060
down €81,060 (-22.2%), from €365,753 to €284,693
- Other debts -€53,895
down €53,895 (-45.5%), from €118,505 to €64,610
- Trade debts +€46,928
up €46,928 (+77.2%), from €60,810 to €107,738
- Profit (loss) carried forward +€32,128
up €32,128 (+72.3%), from €44,423 to €76,551
- Current portion of long-term debt +€21,440
up €21,440 (+26.8%), from €79,960 to €101,400
- Taxes -€45,048
down €45,048 (-59.3%), from €75,958 to €30,911
- Financial charges -€6,242
down €6,242 (-36.3%), from €17,207 to €10,966
- Financial income +€3,405
up €3,405 (+8,513,675%), from €0 to €3,406
- Gross operating margin -€2,872
down €2,872 (-2.1%), from €138,393 to €135,521
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 | €860,912 | €811,436 | -€49,476 | -5.7% |
| Fixed assets | 21/28 | €756,330 | €741,514 | -€14,816 | -2.0% |
| Tangible fixed assets | 22/27 | €172,896 | €158,080 | -€14,816 | -8.6% |
| Land and buildings | 22 | €158,677 | €146,471 | -€12,206 | -7.7% |
| Plant, machinery and equipment | 23 | €14,219 | €11,609 | -€2,610 | -18.4% |
| Financial fixed assets | 28 | €583,434 | €583,434 | = | 0.0% |
| Current assets | 29/58 | €104,582 | €69,922 | -€34,660 | -33.1% |
| Amounts receivable within one year | 40/41 | €94,317 | €57,925 | -€36,392 | -38.6% |
| Trade receivables | 40 | €63,291 | €26,890 | -€36,402 | -57.5% |
| Other amounts receivable | 41 | €31,026 | €31,035 | +€9 | 0.0% |
| Cash at bank and in hand | 54/58 | €10,265 | €9,320 | -€945 | -9.2% |
| Deferred charges and accrued income | 490/1 | - | €2,677 | +€2,677 | |
| Total equity and liabilities | 10/49 | €860,912 | €811,436 | -€49,476 | -5.7% |
| Equity | 10/15 | €212,233 | €244,361 | +€32,128 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,210 | €149,210 | = | 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 | €147,350 | €147,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,423 | €76,551 | +€32,128 | +72.3% |
| Amounts payable | 17/49 | €648,679 | €567,075 | -€81,604 | -12.6% |
| Amounts payable after more than one year | 17 | €365,753 | €284,693 | -€81,060 | -22.2% |
| Financial debts | 170/4 | €365,753 | €284,693 | -€81,060 | -22.2% |
| Amounts payable within one year | 42/48 | €275,451 | €282,383 | +€6,932 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €79,960 | €101,400 | +€21,440 | +26.8% |
| Financial debts | 43 | €15,930 | - | -€15,930 | |
| Credit institutions | 430/8 | €15,930 | - | -€15,930 | |
| Trade debts | 44 | €60,810 | €107,738 | +€46,928 | +77.2% |
| Suppliers | 440/4 | €60,810 | €107,738 | +€46,928 | +77.2% |
| Taxes, remuneration and social security | 45 | €245 | €8,634 | +€8,389 | +3,422% |
| Taxes | 450/3 | €245 | €8,634 | +€8,389 | +3,422% |
| Other amounts payable | 47/48 | €118,505 | €64,610 | -€53,895 | -45.5% |
| Accrued charges and deferred income | 492/3 | €7,475 | - | -€7,475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,816 | €14,816 | +€0 | 0.0% |
| Other operating charges | 640/8 | €190 | €106 | -€84 | -44.2% |
| Gross operating margin | 9900 | €138,393 | €135,521 | -€2,872 | -2.1% |
| Operating profit (loss) | 9901 | €123,387 | €120,599 | -€2,788 | -2.3% |
| Financial income | 75/76B | €0 | €3,406 | +€3,405 | +8,513,675% |
| Recurring financial income | 75 | €0 | €3,406 | +€3,405 | +8,513,675% |
| Financial charges | 65/66B | €17,207 | €10,966 | -€6,242 | -36.3% |
| Recurring financial charges | 65 | €17,207 | €10,966 | -€6,242 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €106,180 | €113,039 | +€6,859 | +6.5% |
| Income taxes | 67/77 | €75,958 | €30,911 | -€45,048 | -59.3% |
| Profit (loss) for the period | 9904 | €30,221 | €82,128 | +€51,907 | +172% |
| Transfer from tax-exempt reserves | 789 | €147,350 | - | -€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €177,571 | €82,128 | -€95,443 | -53.7% |
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 17 October 2026 via checked.be.