BB FARMA MANAGEMENT: what changed
What changed
BB FARMA MANAGEMENT
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€259,500
2024 · €207,997+€51,503
Equity
€1.6m
2024 · €1.3m+€259,500
Cash
€189,907
2024 · €96,655+€93,252
Balance sheet total
€2.1m
2024 · €1.8m+€297,775
Largest movements
Assets
- Receivables within one year +€173,893
up €173,893 (+31.4%), from €553,871 to €727,765
of which Other amounts receivable: +€217,523
- Cash +€93,252
up €93,252 (+96.5%), from €96,655 to €189,907
mainly Net result for the year (+€259,500) and Tax, wage and social debts (+€64,291)
Equity and liabilities
- Reserves +€259,500
up €259,500 (+19.4%), from €1.3m to €1.6m
- Tax, wage and social debts +€64,291
up €64,291 (+65.8%), from €97,648 to €161,939
of which Taxes: +€60,298
- Other debts -€37,949
down €37,949 (-35.9%), from €105,804 to €67,855
- Trade debts +€33,741
up €33,741 (+17.4%), from €193,775 to €227,516
Income statement
- Financial income +€36,989
up €36,989 (+1,956%), from €1,891 to €38,879
- Gross operating margin +€22,521
up €22,521 (+4.4%), from €512,844 to €535,365
- Taxes +€8,890
up €8,890 (+9.2%), from €96,419 to €105,310
- Staff costs -€8,633
down €8,633 (-4.8%), from €179,360 to €170,727
- Depreciation +€7,531
up €7,531 (+34.0%), from €22,178 to €29,709
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€207,997
Gross operating margin
+€22,521
Staff costs
+€8,633
Depreciation
-€7,531
Other operating charges
+€772
Financial income
+€36,989
Financial charges
-€990
Taxes
-€8,890
Result 2025
€259,500
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€156,532
Investment
-€47,679
Financing
-€15,601
Cash 2024
€96,655
From operations (derived)
+€156,532
Net result for the year
+€259,500
Depreciation
+€29,709
Stocks and contracts
-€13,284
Receivables within one year
-€173,893
Deferred charges and accrued income
+€624
Trade debts
+€33,741
Tax, wage and social debts
+€64,291
Advances received
-€6,206
Other debts
-€37,949
Investment (derived)
-€47,679
Investment in fixed assets (net)
-€47,679
Financing
-€15,601
Debts after one year
-€16,339
Current portion of long-term debt
+€738
Cash 2025
€189,907
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,803,252 | €2,101,027 | +€297,775 | +16.5% |
| Fixed assets | 21/28 | €846,991 | €864,962 | +€17,971 | +2.1% |
| Tangible fixed assets | 22/27 | €74,288 | €92,258 | +€17,971 | +24.2% |
| Plant, machinery and equipment | 23 | €11,759 | €9,307 | -€2,452 | -20.8% |
| Furniture and vehicles | 24 | €62,529 | €82,951 | +€20,422 | +32.7% |
| Financial fixed assets | 28 | €772,703 | €772,703 | = | 0.0% |
| Current assets | 29/58 | €956,261 | €1,236,065 | +€279,805 | +29.3% |
| Stocks and contracts in progress | 3 | €277,473 | €290,757 | +€13,284 | +4.8% |
| Stocks | 30/36 | €277,473 | €290,757 | +€13,284 | +4.8% |
| Amounts receivable within one year | 40/41 | €553,871 | €727,765 | +€173,893 | +31.4% |
| Trade receivables | 40 | €294,893 | €251,264 | -€43,629 | -14.8% |
| Other amounts receivable | 41 | €258,979 | €476,501 | +€217,523 | +84.0% |
| Cash at bank and in hand | 54/58 | €96,655 | €189,907 | +€93,252 | +96.5% |
| Deferred charges and accrued income | 490/1 | €28,261 | €27,637 | -€624 | -2.2% |
| Total equity and liabilities | 10/49 | €1,803,252 | €2,101,027 | +€297,775 | +16.5% |
| Equity | 10/15 | €1,341,910 | €1,601,410 | +€259,500 | +19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,335,710 | €1,595,210 | +€259,500 | +19.4% |
| Distributable reserves | 133 | €1,335,710 | €1,595,210 | +€259,500 | +19.4% |
| Amounts payable | 17/49 | €461,342 | €499,617 | +€38,276 | +8.3% |
| Amounts payable after more than one year | 17 | €42,307 | €25,968 | -€16,339 | -38.6% |
| Financial debts | 170/4 | €42,307 | €25,968 | -€16,339 | -38.6% |
| Amounts payable within one year | 42/48 | €419,034 | €473,649 | +€54,614 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €15,601 | €16,339 | +€738 | +4.7% |
| Trade debts | 44 | €193,775 | €227,516 | +€33,741 | +17.4% |
| Suppliers | 440/4 | €193,775 | €227,516 | +€33,741 | +17.4% |
| Advances received on contracts in progress | 46 | €6,206 | €0 | -€6,206 | -100% |
| Taxes, remuneration and social security | 45 | €97,648 | €161,939 | +€64,291 | +65.8% |
| Taxes | 450/3 | €72,030 | €132,328 | +€60,298 | +83.7% |
| Remuneration and social security | 454/9 | €25,618 | €29,610 | +€3,993 | +15.6% |
| Other amounts payable | 47/48 | €105,804 | €67,855 | -€37,949 | -35.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €179,360 | €170,727 | -€8,633 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,178 | €29,709 | +€7,531 | +34.0% |
| Other operating charges | 640/8 | €2,230 | €1,458 | -€772 | -34.6% |
| Gross operating margin | 9900 | €512,844 | €535,365 | +€22,521 | +4.4% |
| Operating profit (loss) | 9901 | €309,077 | €333,472 | +€24,395 | +7.9% |
| Financial income | 75/76B | €1,891 | €38,879 | +€36,989 | +1,956% |
| Recurring financial income | 75 | €1,891 | €38,879 | +€36,989 | +1,956% |
| Financial charges | 65/66B | €6,551 | €7,541 | +€990 | +15.1% |
| Recurring financial charges | 65 | €6,551 | €7,541 | +€990 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €304,416 | €364,809 | +€60,393 | +19.8% |
| Income taxes | 67/77 | €96,419 | €105,310 | +€8,890 | +9.2% |
| Profit (loss) for the period | 9904 | €207,997 | €259,500 | +€51,503 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €207,997 | €259,500 | +€51,503 | +24.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.