BEMIPHARMA: 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.
BEMIPHARMA
Largest movements
- Receivables within one year -€706
down €706 (-1.9%), from €36,284 to €35,578
of which Other amounts receivable: -€526
- Trade debts -€412
no longer reported in 2025 (was €412)
- Gross operating margin +€412
no longer reported in 2025 (was -€412)
- Financial charges +€27
up €27 (+17.8%), from €152 to €179
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 | €39,966 | €39,375 | -€590 | -1.5% |
| Current assets | 29/58 | €39,966 | €39,375 | -€590 | -1.5% |
| Amounts receivable within one year | 40/41 | €36,284 | €35,578 | -€706 | -1.9% |
| Trade receivables | 40 | €1,120 | €940 | -€180 | -16.1% |
| Other amounts receivable | 41 | €35,163 | €34,637 | -€526 | -1.5% |
| Cash at bank and in hand | 54/58 | €3,682 | €3,798 | +€116 | +3.1% |
| Total equity and liabilities | 10/49 | €39,966 | €39,375 | -€590 | -1.5% |
| Equity | 10/15 | €39,554 | €39,375 | -€179 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,354 | €33,175 | -€179 | -0.5% |
| 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 | €31,494 | €31,315 | -€179 | -0.6% |
| Amounts payable | 17/49 | €412 | - | -€412 | |
| Amounts payable within one year | 42/48 | €412 | - | -€412 | |
| Trade debts | 44 | €412 | - | -€412 | |
| Suppliers | 440/4 | €412 | - | -€412 | |
| Gross operating margin | 9900 | -€412 | - | +€412 | |
| Operating profit (loss) | 9901 | -€412 | - | +€412 | |
| Financial charges | 65/66B | €152 | €179 | +€27 | +17.8% |
| Recurring financial charges | 65 | €152 | €179 | +€27 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€563 | -€179 | +€385 | +68.3% |
| Profit (loss) for the period | 9904 | -€563 | -€179 | +€385 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€563 | -€179 | +€385 | +68.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.