BUMA 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.
BUMA PHARMA
Largest movements
- Cash +€17,261
up €17,261 (+45.7%), from €37,802 to €55,063
mainly Net result for the year (+€14,746) and Tax, wage and social debts (+€2,394)
- Tangible fixed assets -€1,319
down €1,319 (-38.3%), from €3,449 to €2,129
of which Plant, machinery and equipment: -€784
- Reserves +€13,913
up €13,913 (+59.0%), from €23,593 to €37,507
- Tax, wage and social debts +€2,394
up €2,394 (+17.4%), from €13,720 to €16,114
- Gross operating margin -€693
down €693 (-3.0%), from €22,990 to €22,296
- Taxes -€277
down €277 (-4.5%), from €6,177 to €5,900
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 | €41,347 | €57,247 | +€15,900 | +38.5% |
| Fixed assets | 21/28 | €3,449 | €2,129 | -€1,319 | -38.3% |
| Tangible fixed assets | 22/27 | €3,449 | €2,129 | -€1,319 | -38.3% |
| Plant, machinery and equipment | 23 | €1,571 | €787 | -€784 | -49.9% |
| Furniture and vehicles | 24 | €1,878 | €1,342 | -€536 | -28.5% |
| Current assets | 29/58 | €37,898 | €55,118 | +€17,219 | +45.4% |
| Cash at bank and in hand | 54/58 | €37,802 | €55,063 | +€17,261 | +45.7% |
| Deferred charges and accrued income | 490/1 | €96 | €55 | -€42 | -43.2% |
| Total equity and liabilities | 10/49 | €41,347 | €57,247 | +€15,900 | +38.5% |
| Equity | 10/15 | €24,593 | €38,507 | +€13,913 | +56.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,593 | €37,507 | +€13,913 | +59.0% |
| Distributable reserves | 133 | €23,593 | €37,507 | +€13,913 | +59.0% |
| Amounts payable | 17/49 | €16,754 | €18,740 | +€1,986 | +11.9% |
| Amounts payable within one year | 42/48 | €16,754 | €18,740 | +€1,986 | +11.9% |
| Trade debts | 44 | €622 | €783 | +€161 | +25.9% |
| Suppliers | 440/4 | €622 | €783 | +€161 | +25.9% |
| Taxes, remuneration and social security | 45 | €13,720 | €16,114 | +€2,394 | +17.4% |
| Taxes | 450/3 | €13,720 | €16,114 | +€2,394 | +17.4% |
| Other amounts payable | 47/48 | €2,412 | €1,843 | -€569 | -23.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €1,319 | +€125 | +10.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €22,990 | €22,296 | -€693 | -3.0% |
| Operating profit (loss) | 9901 | €21,677 | €20,857 | -€820 | -3.8% |
| Financial charges | 65/66B | €132 | €210 | +€78 | +59.1% |
| Recurring financial charges | 65 | €132 | €210 | +€78 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €21,544 | €20,647 | -€898 | -4.2% |
| Income taxes | 67/77 | €6,177 | €5,900 | -€277 | -4.5% |
| Profit (loss) for the period | 9904 | €15,368 | €14,746 | -€621 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,368 | €14,746 | -€621 | -4.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.