Bossiroy Pharma: 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.
Bossiroy Pharma
Largest movements
- Cash +€18,673
up €18,673 (+72.0%), from €25,932 to €44,605
mainly Net result for the year (+€21,439) and Receivables within one year (+€3,588)
- Receivables within one year -€3,588
down €3,588 (-21.3%), from €16,854 to €13,266
of which Trade receivables: -€8,084
- Tangible fixed assets +€847
up €847 (+12.6%), from €6,712 to €7,559
of which Furniture and vehicles: +€1,536
- Reserves +€21,439
up €21,439 (+60.2%), from €35,637 to €57,076
- Accrued charges and deferred income -€6,832
down €6,832 (-96.3%), from €7,098 to €266
- Other debts +€1,203
up €1,203 (+62.8%), from €1,916 to €3,119
- Trade debts +€936
new in 2025: €936
- Tax, wage and social debts -€702
down €702 (-35.1%), from €1,999 to €1,297
- Gross operating margin -€16,829
down €16,829 (-37.7%), from €44,646 to €27,817
- Taxes -€3,288
down €3,288 (-37.2%), from €8,834 to €5,546
- Depreciation +€622
up €622 (+359%), from €173 to €795
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 | €49,651 | €65,695 | +€16,044 | +32.3% |
| Fixed assets | 21/28 | €6,805 | €7,653 | +€847 | +12.5% |
| Tangible fixed assets | 22/27 | €6,712 | €7,559 | +€847 | +12.6% |
| Land and buildings | 22 | €6,712 | €6,023 | -€689 | -10.3% |
| Furniture and vehicles | 24 | - | €1,536 | +€1,536 | |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €42,845 | €58,042 | +€15,196 | +35.5% |
| Amounts receivable within one year | 40/41 | €16,854 | €13,266 | -€3,588 | -21.3% |
| Trade receivables | 40 | €16,675 | €8,591 | -€8,084 | -48.5% |
| Other amounts receivable | 41 | €179 | €4,675 | +€4,496 | +2,515% |
| Cash at bank and in hand | 54/58 | €25,932 | €44,605 | +€18,673 | +72.0% |
| Deferred charges and accrued income | 490/1 | €59 | €171 | +€111 | +188% |
| Total equity and liabilities | 10/49 | €49,651 | €65,695 | +€16,044 | +32.3% |
| Equity | 10/15 | €38,637 | €60,076 | +€21,439 | +55.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,637 | €57,076 | +€21,439 | +60.2% |
| Distributable reserves | 133 | €35,637 | €57,076 | +€21,439 | +60.2% |
| Amounts payable | 17/49 | €11,014 | €5,619 | -€5,395 | -49.0% |
| Amounts payable within one year | 42/48 | €3,915 | €5,353 | +€1,437 | +36.7% |
| Trade debts | 44 | - | €936 | +€936 | |
| Suppliers | 440/4 | - | €936 | +€936 | |
| Taxes, remuneration and social security | 45 | €1,999 | €1,297 | -€702 | -35.1% |
| Taxes | 450/3 | €1,999 | €1,297 | -€702 | -35.1% |
| Other amounts payable | 47/48 | €1,916 | €3,119 | +€1,203 | +62.8% |
| Accrued charges and deferred income | 492/3 | €7,098 | €266 | -€6,832 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €795 | +€622 | +359% |
| Other operating charges | 640/8 | - | €115 | +€115 | |
| Gross operating margin | 9900 | €44,646 | €27,817 | -€16,829 | -37.7% |
| Operating profit (loss) | 9901 | €44,473 | €26,907 | -€17,565 | -39.5% |
| Financial income | 75/76B | €44 | €140 | +€96 | +220% |
| Recurring financial income | 75 | €44 | €140 | +€96 | +220% |
| Financial charges | 65/66B | €45 | €62 | +€17 | +38.7% |
| Recurring financial charges | 65 | €45 | €62 | +€17 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €44,471 | €26,985 | -€17,487 | -39.3% |
| Income taxes | 67/77 | €8,834 | €5,546 | -€3,288 | -37.2% |
| Profit (loss) for the period | 9904 | €35,637 | €21,439 | -€14,198 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,637 | €21,439 | -€14,198 | -39.8% |
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.