BSB PHARMA: what changed
Two fiscal 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.
BSB PHARMA
Largest movements
- Cash +€28,468
up €28,468 (+34.5%), from €82,453 to €110,921
mainly Other debts (+€30,001) and Net result for the year (+€9,660)
- Other debts +€30,001
up €30,001 (+1998.7%), from €1,501 to €31,502
- Tax, wage and social debts -€10,004
down €10,004 (-57.1%), from €17,505 to €7,502
of which Taxes: -€10,260
- Profit (loss) carried forward +€9,660
new in 2025: €9,660
- Financial charges +€38,383
up €38,383 (+98418.0%), from €39 to €38,422
- Taxes -€9,284
down €9,284 (-75.3%), from €12,333 to €3,049
- Gross operating margin +€7,192
up €7,192 (+16.3%), from €44,132 to €51,324
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.
Cash bridge derived
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 | €89,393 | €118,927 | +€29,534 | +33.0% |
| Fixed assets | 21/28 | €268 | €75 | -€193 | -72.0% |
| Tangible fixed assets | 22/27 | €268 | €75 | -€193 | -72.0% |
| Furniture and vehicles | 24 | €268 | €75 | -€193 | -72.0% |
| Current assets | 29/58 | €89,126 | €118,852 | +€29,727 | +33.4% |
| Amounts receivable within one year | 40/41 | €6,672 | €7,124 | +€451 | +6.8% |
| Trade receivables | 40 | €653 | €1,000 | +€347 | +53.0% |
| Other amounts receivable | 41 | €6,019 | €6,124 | +€105 | +1.7% |
| Cash at bank and in hand | 54/58 | €82,453 | €110,921 | +€28,468 | +34.5% |
| Deferred charges and accrued income | 490/1 | - | €807 | +€807 | |
| Total equity and liabilities | 10/49 | €89,393 | €118,927 | +€29,534 | +33.0% |
| Equity | 10/15 | €70,264 | €79,924 | +€9,660 | +13.7% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Reserves | 13 | €68,964 | €68,964 | = | 0.0% |
| Distributable reserves | 133 | €68,964 | €68,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €9,660 | +€9,660 | |
| Amounts payable | 17/49 | €19,130 | €39,004 | +€19,874 | +103.9% |
| Amounts payable within one year | 42/48 | €19,048 | €39,004 | +€19,956 | +104.8% |
| Trade debts | 44 | €41 | €0 | -€41 | -100.0% |
| Suppliers | 440/4 | €41 | €0 | -€41 | -100.0% |
| Taxes, remuneration and social security | 45 | €17,505 | €7,502 | -€10,004 | -57.1% |
| Taxes | 450/3 | €15,611 | €5,352 | -€10,260 | -65.7% |
| Remuneration and social security | 454/9 | €1,894 | €2,150 | +€256 | +13.5% |
| Other amounts payable | 47/48 | €1,501 | €31,502 | +€30,001 | +1998.7% |
| Accrued charges and deferred income | 492/3 | €82 | €0 | -€82 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | €193 | -€0 | 0.0% |
| Gross operating margin | 9900 | €44,132 | €51,324 | +€7,192 | +16.3% |
| Operating profit (loss) | 9901 | €43,939 | €51,131 | +€7,193 | +16.4% |
| Financial charges | 65/66B | €39 | €38,422 | +€38,383 | +98418.0% |
| Recurring financial charges | 65 | €39 | €38,422 | +€38,383 | +98418.0% |
| Profit (loss) for the period before taxes | 9903 | €43,900 | €12,709 | -€31,191 | -71.0% |
| Income taxes | 67/77 | €12,333 | €3,049 | -€9,284 | -75.3% |
| Profit (loss) for the period | 9904 | €31,567 | €9,660 | -€21,907 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,567 | €9,660 | -€21,907 | -69.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.