Bio-Homeopharma: 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.
What changed
Bio-Homeopharma
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€15,848
2024 · -€75,573+€91,421
Equity
€554,721
2024 · €538,874+€15,848
Cash
€476,780
2024 · €497,291-€20,511
Balance sheet total
€1.1m
2024 · €1.1m-€20,571
Largest movements
Assets
- Cash -€20,511
down €20,511 (-4.1%), from €497,291 to €476,780
mainly Debts after one year (-€41,186) and Receivables within one year (-€6,991)
Equity and liabilities
- Debts after one year -€41,186
down €41,186 (-20.4%), from €202,289 to €161,103
- Reserves +€17,000
up €17,000 (+10.5%), from €162,432 to €179,432
of which Distributable reserves: +€17,000
Income statement
- Staff costs -€73,097
down €73,097 (-13.9%), from €524,038 to €450,941
- Depreciation -€26,549
down €26,549 (-76.2%), from €34,852 to €8,303
- Gross operating margin -€10,328
down €10,328 (-2.0%), from €504,766 to €494,439
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.
Result 2024
-€75,573
Gross operating margin
-€10,328
Staff costs
+€73,097
Depreciation
+€26,549
Other operating charges
-€83
Other operating items
-€724
Financial income
-€450
Financial charges
+€3,359
Result 2025
€15,848
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€19,686
Investment
-€544
Financing
-€39,653
Cash 2024
€497,291
From operations (derived)
+€19,686
Net result for the year
+€15,848
Depreciation
+€8,303
Stocks and contracts
-€319
Receivables within one year
-€6,991
Deferred charges and accrued income
-€389
Trade debts
-€1,571
Tax, wage and social debts
-€3,743
Other debts
+€2,782
Accrued charges and deferred income
+€5,767
Investment (derived)
-€544
Investment in fixed assets (net)
-€544
Financing
-€39,653
Debts after one year
-€41,186
Current portion of long-term debt
+€1,533
Cash 2025
€476,780
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,135,319 | €1,114,748 | -€20,571 | -1.8% |
| Fixed assets | 21/28 | €35,272 | €27,514 | -€7,758 | -22.0% |
| Tangible fixed assets | 22/27 | €31,738 | €23,980 | -€7,758 | -24.4% |
| Plant, machinery and equipment | 23 | €28,964 | €21,425 | -€7,539 | -26.0% |
| Furniture and vehicles | 24 | €2,775 | €2,555 | -€220 | -7.9% |
| Financial fixed assets | 28 | €3,534 | €3,534 | = | 0.0% |
| Current assets | 29/58 | €1,100,046 | €1,087,234 | -€12,813 | -1.2% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €350,464 | €350,783 | +€319 | +0.1% |
| Stocks | 30/36 | €350,464 | €350,783 | +€319 | +0.1% |
| Amounts receivable within one year | 40/41 | €192,958 | €199,949 | +€6,991 | +3.6% |
| Trade receivables | 40 | €156,031 | €170,110 | +€14,079 | +9.0% |
| Other amounts receivable | 41 | €36,927 | €29,839 | -€7,088 | -19.2% |
| Current investments | 50/53 | €248 | €248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €497,291 | €476,780 | -€20,511 | -4.1% |
| Deferred charges and accrued income | 490/1 | €39,085 | €39,473 | +€389 | +1.0% |
| Total equity and liabilities | 10/49 | €1,135,319 | €1,114,748 | -€20,571 | -1.8% |
| Equity | 10/15 | €538,874 | €554,721 | +€15,848 | +2.9% |
| Contributions | 10/11 | €374,319 | €374,319 | = | 0.0% |
| Capital | 10 | €374,319 | €374,319 | = | 0.0% |
| Issued capital | 100 | €374,319 | €374,319 | = | 0.0% |
| Reserves | 13 | €162,432 | €179,432 | +€17,000 | +10.5% |
| Non-distributable reserves | 130/1 | €37,432 | €37,432 | = | 0.0% |
| Legal reserve | 130 | €37,432 | €37,432 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €142,000 | +€17,000 | +13.6% |
| Profit (loss) carried forward | 14 | €2,122 | €970 | -€1,152 | -54.3% |
| Amounts payable | 17/49 | €596,445 | €560,026 | -€36,419 | -6.1% |
| Amounts payable after more than one year | 17 | €202,289 | €161,103 | -€41,186 | -20.4% |
| Financial debts | 170/4 | €202,289 | €161,103 | -€41,186 | -20.4% |
| Amounts payable within one year | 42/48 | €390,916 | €389,916 | -€1,000 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €39,653 | €41,186 | +€1,533 | +3.9% |
| Trade debts | 44 | €161,401 | €159,830 | -€1,571 | -1.0% |
| Suppliers | 440/4 | €161,401 | €159,830 | -€1,571 | -1.0% |
| Taxes, remuneration and social security | 45 | €56,890 | €53,147 | -€3,743 | -6.6% |
| Taxes | 450/3 | €7,266 | €789 | -€6,477 | -89.1% |
| Remuneration and social security | 454/9 | €49,624 | €52,357 | +€2,733 | +5.5% |
| Other amounts payable | 47/48 | €132,972 | €135,754 | +€2,782 | +2.1% |
| Accrued charges and deferred income | 492/3 | €3,241 | €9,007 | +€5,767 | +178% |
| Remuneration, social security and pensions | 62 | €524,038 | €450,941 | -€73,097 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,852 | €8,303 | -€26,549 | -76.2% |
| Other operating charges | 640/8 | €2,286 | €2,368 | +€83 | +3.6% |
| Non-recurring operating charges | 66A | - | €724 | +€724 | |
| Gross operating margin | 9900 | €504,766 | €494,439 | -€10,328 | -2.0% |
| Operating profit (loss) | 9901 | -€56,409 | €32,102 | +€88,512 | |
| Financial income | 75/76B | €4,276 | €3,826 | -€450 | -10.5% |
| Recurring financial income | 75 | €4,276 | €3,826 | -€450 | -10.5% |
| Financial charges | 65/66B | €23,439 | €20,080 | -€3,359 | -14.3% |
| Recurring financial charges | 65 | €23,439 | €20,080 | -€3,359 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€75,573 | €15,848 | +€91,421 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€75,573 | €15,848 | +€91,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,573 | €15,848 | +€91,421 |
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 15 October 2026 via checked.be.