CARE FARMA: 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.
CARE FARMA
Largest movements
- Cash +€75,718
up €75,718 (+66.6%), from €113,734 to €189,451
mainly Net result for the year (+€109,619) and Depreciation (+€11,955)
- Deferred charges and accrued income +€7,074
up €7,074 (+1,580%), from €448 to €7,522
- Stocks and contracts +€6,679
up €6,679 (+5.5%), from €121,490 to €128,169
- Reserves +€109,619
up €109,619 (+51.2%), from €214,088 to €323,707
- Tax, wage and social debts -€21,086
down €21,086 (-39.7%), from €53,099 to €32,013
of which Taxes: -€24,503
- Trade debts +€9,015
up €9,015 (+19.3%), from €46,767 to €55,782
- Accrued charges and deferred income -€8,341
down €8,341 (-77.6%), from €10,749 to €2,408
- Other debts -€5,568
down €5,568 (-13.0%), from €42,751 to €37,183
- Gross operating margin -€6,662
down €6,662 (-2.7%), from €249,946 to €243,284
- Staff costs +€3,157
up €3,157 (+4.4%), from €71,237 to €74,394
- Taxes -€2,955
down €2,955 (-6.0%), from €49,470 to €46,515
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 | €372,454 | €456,092 | +€83,638 | +22.5% |
| Fixed assets | 21/28 | €63,591 | €62,103 | -€1,488 | -2.3% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -12.5% |
| Tangible fixed assets | 22/27 | €63,590 | €62,102 | -€1,488 | -2.3% |
| Land and buildings | 22 | €31,962 | €30,869 | -€1,093 | -3.4% |
| Plant, machinery and equipment | 23 | €19,617 | €23,222 | +€3,605 | +18.4% |
| Furniture and vehicles | 24 | €12,011 | €8,011 | -€4,000 | -33.3% |
| Current assets | 29/58 | €308,863 | €393,989 | +€85,126 | +27.6% |
| Stocks and contracts in progress | 3 | €121,490 | €128,169 | +€6,679 | +5.5% |
| Stocks | 30/36 | €121,490 | €128,169 | +€6,679 | +5.5% |
| Amounts receivable within one year | 40/41 | €73,192 | €68,847 | -€4,345 | -5.9% |
| Trade receivables | 40 | €73,192 | €68,662 | -€4,530 | -6.2% |
| Other amounts receivable | 41 | €0 | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €113,734 | €189,451 | +€75,718 | +66.6% |
| Deferred charges and accrued income | 490/1 | €448 | €7,522 | +€7,074 | +1,580% |
| Total equity and liabilities | 10/49 | €372,454 | €456,092 | +€83,638 | +22.5% |
| Equity | 10/15 | €219,088 | €328,707 | +€109,619 | +50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €214,088 | €323,707 | +€109,619 | +51.2% |
| Distributable reserves | 133 | €214,088 | €323,707 | +€109,619 | +51.2% |
| Amounts payable | 17/49 | €153,366 | €127,386 | -€25,981 | -16.9% |
| Amounts payable within one year | 42/48 | €142,617 | €124,978 | -€17,640 | -12.4% |
| Trade debts | 44 | €46,767 | €55,782 | +€9,015 | +19.3% |
| Suppliers | 440/4 | €46,767 | €55,782 | +€9,015 | +19.3% |
| Taxes, remuneration and social security | 45 | €53,099 | €32,013 | -€21,086 | -39.7% |
| Taxes | 450/3 | €44,355 | €19,852 | -€24,503 | -55.2% |
| Remuneration and social security | 454/9 | €8,743 | €12,161 | +€3,417 | +39.1% |
| Other amounts payable | 47/48 | €42,751 | €37,183 | -€5,568 | -13.0% |
| Accrued charges and deferred income | 492/3 | €10,749 | €2,408 | -€8,341 | -77.6% |
| Remuneration, social security and pensions | 62 | €71,237 | €74,394 | +€3,157 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,104 | €11,955 | +€851 | +7.7% |
| Other operating charges | 640/8 | €511 | €546 | +€34 | +6.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €249,946 | €243,284 | -€6,662 | -2.7% |
| Operating profit (loss) | 9901 | €167,093 | €156,389 | -€10,704 | -6.4% |
| Financial income | 75/76B | €1,376 | €1,710 | +€334 | +24.3% |
| Recurring financial income | 75 | €1,376 | €1,710 | +€334 | +24.3% |
| Financial charges | 65/66B | €1,463 | €1,966 | +€503 | +34.3% |
| Recurring financial charges | 65 | €1,463 | €1,966 | +€503 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €167,005 | €156,134 | -€10,872 | -6.5% |
| Income taxes | 67/77 | €49,470 | €46,515 | -€2,955 | -6.0% |
| Profit (loss) for the period | 9904 | €117,536 | €109,619 | -€7,917 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €117,536 | €109,619 | -€7,917 | -6.7% |
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 25 October 2026 via checked.be.