CeeMCee Pharma Consulting: 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.
CeeMCee Pharma Consulting
Largest movements
- Cash +€50,717
up €50,717 (+31.6%), from €160,652 to €211,369
mainly Net result for the year (+€62,418) and Tax, wage and social debts (+€11,272)
- Tangible fixed assets +€8,396
up €8,396 (+63.6%), from €13,202 to €21,598
of which Furniture and vehicles: +€9,359
- Receivables within one year -€5,900
down €5,900 (-17.6%), from €33,430 to €27,530
of which Trade receivables: -€3,184
- Reserves +€41,375
up €41,375 (+23.2%), from €178,009 to €219,384
- Tax, wage and social debts +€11,272
up €11,272 (+79.5%), from €14,182 to €25,454
of which Taxes: +€11,272
- Other debts +€3,465
up €3,465 (+24.6%), from €14,084 to €17,549
- Depreciation -€3,012
down €3,012 (-30.8%), from €9,774 to €6,762
- Gross operating margin -€2,840
down €2,840 (-2.9%), from €97,761 to €94,921
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 | €228,580 | €281,777 | +€53,197 | +23.3% |
| Fixed assets | 21/28 | €13,202 | €21,598 | +€8,396 | +63.6% |
| Tangible fixed assets | 22/27 | €13,202 | €21,598 | +€8,396 | +63.6% |
| Land and buildings | 22 | €564 | €202 | -€362 | -64.2% |
| Plant, machinery and equipment | 23 | €1,159 | €559 | -€600 | -51.8% |
| Furniture and vehicles | 24 | €11,479 | €20,838 | +€9,359 | +81.5% |
| Current assets | 29/58 | €215,378 | €260,179 | +€44,801 | +20.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,430 | €27,530 | -€5,900 | -17.6% |
| Trade receivables | 40 | €24,480 | €21,296 | -€3,184 | -13.0% |
| Other amounts receivable | 41 | €8,950 | €6,234 | -€2,716 | -30.3% |
| Cash at bank and in hand | 54/58 | €160,652 | €211,369 | +€50,717 | +31.6% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,279 | -€16 | -1.2% |
| Total equity and liabilities | 10/49 | €228,580 | €281,777 | +€53,197 | +23.3% |
| Equity | 10/15 | €196,609 | €237,984 | +€41,375 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,009 | €219,384 | +€41,375 | +23.2% |
| Distributable reserves | 133 | €178,009 | €219,384 | +€41,375 | +23.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,971 | €43,793 | +€11,822 | +37.0% |
| Amounts payable within one year | 42/48 | €31,971 | €43,793 | +€11,822 | +37.0% |
| Financial debts | 43 | €111 | €3 | -€108 | -97.3% |
| Credit institutions | 430/8 | €111 | €3 | -€108 | -97.3% |
| Trade debts | 44 | €3,593 | €787 | -€2,807 | -78.1% |
| Suppliers | 440/4 | €3,593 | €787 | -€2,807 | -78.1% |
| Taxes, remuneration and social security | 45 | €14,182 | €25,454 | +€11,272 | +79.5% |
| Taxes | 450/3 | €14,182 | €25,454 | +€11,272 | +79.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,084 | €17,549 | +€3,465 | +24.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,774 | €6,762 | -€3,012 | -30.8% |
| Other operating charges | 640/8 | €424 | €647 | +€222 | +52.4% |
| Non-recurring operating charges | 66A | - | €1,032 | +€1,032 | |
| Gross operating margin | 9900 | €97,761 | €94,921 | -€2,840 | -2.9% |
| Operating profit (loss) | 9901 | €87,563 | €86,480 | -€1,083 | -1.2% |
| Financial income | 75/76B | €567 | €0 | -€567 | -100% |
| Recurring financial income | 75 | €567 | €0 | -€567 | -100% |
| Financial charges | 65/66B | €1,111 | €798 | -€313 | -28.2% |
| Recurring financial charges | 65 | €1,111 | €798 | -€313 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €87,018 | €85,682 | -€1,336 | -1.5% |
| Income taxes | 67/77 | €22,501 | €23,264 | +€763 | +3.4% |
| Profit (loss) for the period | 9904 | €64,517 | €62,418 | -€2,099 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,517 | €62,418 | -€2,099 | -3.3% |
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 13 October 2026 via checked.be.