BIO - VITALPHARMA: 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 - VITALPHARMA
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€119,591
2024 · €101,161+€18,430
Equity
€207,480
2024 · €206,889+€591
Cash
€85,573
2024 · €88,414-€2,840
Balance sheet total
€532,020
2024 · €543,356-€11,336
Largest movements
Assets
- Receivables within one year +€6,851
up €6,851 (+6.3%), from €109,194 to €116,045
of which Trade receivables: +€3,570
- Deferred charges and accrued income -€6,614
down €6,614 (-37.5%), from €17,623 to €11,009
Equity and liabilities
- Trade debts -€29,528
down €29,528 (-22.5%), from €131,188 to €101,661
- Other debts +€17,010
up €17,010 (+16.4%), from €103,566 to €120,576
Income statement
- Financial income +€8,558
up €8,558 (+322%), from €2,658 to €11,215
- Gross operating margin +€5,492
up €5,492 (+2.2%), from €245,316 to €250,808
- Staff costs -€4,515
down €4,515 (-3.8%), from €120,163 to €115,649
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
€101,161
Gross operating margin
+€5,492
Staff costs
+€4,515
Depreciation
-€371
Other operating charges
-€14
Financial income
+€8,558
Financial charges
-€1,546
Taxes
+€1,797
Result 2025
€119,591
raises the resultlowers the result
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
+€128,222
Investment
-€12,154
Financing
-€118,909
Cash 2024
€88,414
From operations (derived)
+€128,222
Net result for the year
+€119,591
Depreciation
+€20,967
Stocks and contracts
-€80
Receivables within one year
-€6,851
Deferred charges and accrued income
+€6,614
Trade debts
-€29,528
Tax, wage and social debts
+€499
Other debts
+€17,010
Investment (derived)
-€12,154
Investment in fixed assets (net)
-€15,544
Current investments
+€3,390
Financing
-€118,909
Debts after one year
-€1,483
Current portion of long-term debt
+€1,575
Contributions, distributions and other
-€119,000
Cash 2025
€85,573
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,356 | €532,020 | -€11,336 | -2.1% |
| Fixed assets | 21/28 | €142,404 | €136,981 | -€5,423 | -3.8% |
| Tangible fixed assets | 22/27 | €142,404 | €136,981 | -€5,423 | -3.8% |
| Plant, machinery and equipment | 23 | €88,155 | €87,651 | -€504 | -0.6% |
| Furniture and vehicles | 24 | €623 | €2,468 | +€1,845 | +296% |
| Other tangible fixed assets | 26 | €53,626 | €46,862 | -€6,764 | -12.6% |
| Current assets | 29/58 | €400,952 | €395,039 | -€5,913 | -1.5% |
| Stocks and contracts in progress | 3 | €146,378 | €146,458 | +€80 | +0.1% |
| Stocks | 30/36 | €146,378 | €146,458 | +€80 | +0.1% |
| Amounts receivable within one year | 40/41 | €109,194 | €116,045 | +€6,851 | +6.3% |
| Trade receivables | 40 | €106,875 | €110,445 | +€3,570 | +3.3% |
| Other amounts receivable | 41 | €2,319 | €5,600 | +€3,281 | +142% |
| Current investments | 50/53 | €39,343 | €35,954 | -€3,390 | -8.6% |
| Cash at bank and in hand | 54/58 | €88,414 | €85,573 | -€2,840 | -3.2% |
| Deferred charges and accrued income | 490/1 | €17,623 | €11,009 | -€6,614 | -37.5% |
| Total equity and liabilities | 10/49 | €543,356 | €532,020 | -€11,336 | -2.1% |
| Equity | 10/15 | €206,889 | €207,480 | +€591 | +0.3% |
| Contributions | 10/11 | €102,287 | €102,287 | = | 0.0% |
| Capital | 10 | €102,287 | €102,287 | = | 0.0% |
| Issued capital | 100 | €102,287 | €102,287 | = | 0.0% |
| Reserves | 13 | €98,729 | €98,729 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,229 | €10,229 | = | 0.0% |
| Legal reserve | 130 | €10,229 | €10,229 | = | 0.0% |
| Distributable reserves | 133 | €88,500 | €88,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,873 | €6,464 | +€591 | +10.1% |
| Amounts payable | 17/49 | €336,468 | €324,541 | -€11,927 | -3.5% |
| Amounts payable after more than one year | 17 | €78,224 | €76,741 | -€1,483 | -1.9% |
| Financial debts | 170/4 | €78,224 | €76,741 | -€1,483 | -1.9% |
| Amounts payable within one year | 42/48 | €258,243 | €247,800 | -€10,444 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €10,297 | €11,872 | +€1,575 | +15.3% |
| Trade debts | 44 | €131,188 | €101,661 | -€29,528 | -22.5% |
| Suppliers | 440/4 | €131,188 | €101,661 | -€29,528 | -22.5% |
| Taxes, remuneration and social security | 45 | €13,192 | €13,691 | +€499 | +3.8% |
| Taxes | 450/3 | €241 | €241 | = | 0.0% |
| Remuneration and social security | 454/9 | €12,951 | €13,450 | +€499 | +3.9% |
| Other amounts payable | 47/48 | €103,566 | €120,576 | +€17,010 | +16.4% |
| Remuneration, social security and pensions | 62 | €120,163 | €115,649 | -€4,515 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,595 | €20,967 | +€371 | +1.8% |
| Other operating charges | 640/8 | €780 | €795 | +€14 | +1.8% |
| Gross operating margin | 9900 | €245,316 | €250,808 | +€5,492 | +2.2% |
| Operating profit (loss) | 9901 | €103,777 | €113,398 | +€9,621 | +9.3% |
| Financial income | 75/76B | €2,658 | €11,215 | +€8,558 | +322% |
| Recurring financial income | 75 | €2,658 | €11,215 | +€8,558 | +322% |
| Financial charges | 65/66B | €3,477 | €5,022 | +€1,546 | +44.5% |
| Recurring financial charges | 65 | €3,477 | €5,022 | +€1,546 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €102,958 | €119,591 | +€16,633 | +16.2% |
| Income taxes | 67/77 | €1,797 | €0 | -€1,797 | -100% |
| Profit (loss) for the period | 9904 | €101,161 | €119,591 | +€18,430 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,161 | €119,591 | +€18,430 | +18.2% |
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.