B&B PHARMA: 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.
B&B PHARMA
Largest movements
- Cash -€809
down €809 (-23.4%), from €3,455 to €2,646
mainly Tax, wage and social debts (-€8,841) and Trade debts (-€492)
- Tax, wage and social debts -€8,841
down €8,841 (-98.6%), from €8,966 to €124
- Other debts +€6,032
up €6,032 (+2.1%), from €288,511 to €294,542
- Profit (loss) carried forward +€2,559
up €2,559 (+0.7%), from -€359,074 to -€356,515
- Trade debts -€492
down €492 (-1.3%), from €38,983 to €38,491
- Gross operating margin -€121,082
down €121,082 (-98.6%), from €122,840 to €1,758
- Other operating charges -€4,669
no longer reported in 2025 (was €4,669)
- Financial charges -€3,270
down €3,270 (-99.2%), from €3,297 to €27
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 | €35,985 | €35,243 | -€743 | -2.1% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €35,485 | €34,743 | -€743 | -2.1% |
| Amounts receivable within one year | 40/41 | €32,030 | €32,097 | +€67 | +0.2% |
| Other amounts receivable | 41 | €32,030 | €32,097 | +€67 | +0.2% |
| Cash at bank and in hand | 54/58 | €3,455 | €2,646 | -€809 | -23.4% |
| Total equity and liabilities | 10/49 | €35,985 | €35,243 | -€743 | -2.1% |
| Equity | 10/15 | -€340,474 | -€337,915 | +€2,559 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359,074 | -€356,515 | +€2,559 | +0.7% |
| Amounts payable | 17/49 | €376,459 | €373,158 | -€3,301 | -0.9% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €336,459 | €333,158 | -€3,301 | -1.0% |
| Trade debts | 44 | €38,983 | €38,491 | -€492 | -1.3% |
| Suppliers | 440/4 | €38,983 | €38,491 | -€492 | -1.3% |
| Taxes, remuneration and social security | 45 | €8,966 | €124 | -€8,841 | -98.6% |
| Taxes | 450/3 | €8,966 | €124 | -€8,841 | -98.6% |
| Other amounts payable | 47/48 | €288,511 | €294,542 | +€6,032 | +2.1% |
| Other operating charges | 640/8 | €4,669 | - | -€4,669 | |
| Gross operating margin | 9900 | €122,840 | €1,758 | -€121,082 | -98.6% |
| Operating profit (loss) | 9901 | €118,171 | €1,758 | -€116,413 | -98.5% |
| Financial income | 75/76B | €1,487 | €828 | -€659 | -44.3% |
| Recurring financial income | 75 | €1,487 | €828 | -€659 | -44.3% |
| Financial charges | 65/66B | €3,297 | €27 | -€3,270 | -99.2% |
| Recurring financial charges | 65 | €3,297 | €27 | -€3,270 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €116,362 | €2,559 | -€113,803 | -97.8% |
| Profit (loss) for the period | 9904 | €116,362 | €2,559 | -€113,803 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €116,362 | €2,559 | -€113,803 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.