C.V.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.
C.V.PHARMA
Largest movements
- Cash +€100,716
up €100,716 (+435.5%), from €23,129 to €123,844
mainly Net result for the year (+€68,834) and Other debts (+€15,513)
- Receivables within one year -€10,996
down €10,996 (-45.5%), from €24,155 to €13,159
- Profit (loss) carried forward +€68,834
new in 2025: €68,834
- Other debts +€15,513
new in 2025: €15,513
- Tax, wage and social debts +€4,908
up €4,908 (+27.5%), from €17,866 to €22,775
- Gross operating margin +€49,329
up €49,329 (+133.3%), from €37,013 to €86,342
- Taxes +€7,375
up €7,375 (+73.1%), from €10,094 to €17,468
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 | €47,283 | €137,101 | +€89,818 | +190.0% |
| Fixed assets | 21/28 | - | €98 | +€98 | |
| Financial fixed assets | 28 | - | €98 | +€98 | |
| Current assets | 29/58 | €47,283 | €137,003 | +€89,720 | +189.8% |
| Amounts receivable within one year | 40/41 | €24,155 | €13,159 | -€10,996 | -45.5% |
| Trade receivables | 40 | €24,155 | €13,159 | -€10,996 | -45.5% |
| Cash at bank and in hand | 54/58 | €23,129 | €123,844 | +€100,716 | +435.5% |
| Total equity and liabilities | 10/49 | €47,283 | €137,101 | +€89,818 | +190.0% |
| Equity | 10/15 | €29,417 | €98,251 | +€68,834 | +234.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,917 | €26,917 | = | 0.0% |
| Distributable reserves | 133 | €26,917 | €26,917 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €68,834 | +€68,834 | |
| Amounts payable | 17/49 | €17,866 | €38,850 | +€20,984 | +117.4% |
| Amounts payable within one year | 42/48 | €17,866 | €38,783 | +€20,917 | +117.1% |
| Trade debts | 44 | - | €495 | +€495 | |
| Suppliers | 440/4 | - | €495 | +€495 | |
| Taxes, remuneration and social security | 45 | €17,866 | €22,775 | +€4,908 | +27.5% |
| Taxes | 450/3 | €17,866 | €22,775 | +€4,908 | +27.5% |
| Other amounts payable | 47/48 | - | €15,513 | +€15,513 | |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Gross operating margin | 9900 | €37,013 | €86,342 | +€49,329 | +133.3% |
| Operating profit (loss) | 9901 | €37,013 | €86,342 | +€49,329 | +133.3% |
| Financial charges | 65/66B | €2 | €39 | +€37 | +1847.0% |
| Recurring financial charges | 65 | €2 | €39 | +€37 | +1847.0% |
| Profit (loss) for the period before taxes | 9903 | €37,011 | €86,303 | +€49,292 | +133.2% |
| Income taxes | 67/77 | €10,094 | €17,468 | +€7,375 | +73.1% |
| Profit (loss) for the period | 9904 | €26,917 | €68,834 | +€41,918 | +155.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,917 | €68,834 | +€41,918 | +155.7% |
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 11 October 2026 via checked.be.