CH PHARMACONSULTING: 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.
CH PHARMACONSULTING
Largest movements
- Receivables within one year -€27,482
down €27,482 (-38.8%), from €70,895 to €43,413
of which Other amounts receivable: -€24,902
- Cash +€1,593
new in 2025: €1,593
mainly Receivables within one year (+€27,482) and Trade debts (+€3,551)
- Profit (loss) carried forward -€27,517
down €27,517 (-42.1%), from €65,373 to €37,857
- Trade debts +€3,551
up €3,551 (+327%), from €1,086 to €4,637
- Short-term financial debts -€2,860
down €2,860 (-94.3%), from €3,031 to €172
of which Credit institutions: -€2,842
- Write-downs +€17,325
new in 2025: €17,325
- Gross operating margin +€7,349
up €7,349 (+56.3%), from -€13,060 to -€5,711
- Other operating charges -€3,503
down €3,503 (-72.3%), from €4,842 to €1,339
- Depreciation -€726
down €726 (-70.2%), from €1,033 to €308
- Financial charges +€386
up €386 (+8.3%), from €4,637 to €5,023
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 | €72,832 | €46,189 | -€26,643 | -36.6% |
| Fixed assets | 21/28 | €893 | €585 | -€308 | -34.5% |
| Tangible fixed assets | 22/27 | €308 | - | -€308 | |
| Furniture and vehicles | 24 | €308 | - | -€308 | |
| Financial fixed assets | 28 | €585 | €585 | = | 0.0% |
| Current assets | 29/58 | €71,939 | €45,604 | -€26,335 | -36.6% |
| Amounts receivable within one year | 40/41 | €70,895 | €43,413 | -€27,482 | -38.8% |
| Trade receivables | 40 | €3,630 | €1,050 | -€2,580 | -71.1% |
| Other amounts receivable | 41 | €67,265 | €42,363 | -€24,902 | -37.0% |
| Cash at bank and in hand | 54/58 | - | €1,593 | +€1,593 | |
| Deferred charges and accrued income | 490/1 | €1,044 | €598 | -€446 | -42.7% |
| Total equity and liabilities | 10/49 | €72,832 | €46,189 | -€26,643 | -36.6% |
| Equity | 10/15 | €68,373 | €40,857 | -€27,517 | -40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,373 | €37,857 | -€27,517 | -42.1% |
| Amounts payable | 17/49 | €4,458 | €5,333 | +€874 | +19.6% |
| Amounts payable within one year | 42/48 | €4,458 | €5,333 | +€874 | +19.6% |
| Financial debts | 43 | €3,031 | €172 | -€2,860 | -94.3% |
| Credit institutions | 430/8 | €2,842 | - | -€2,842 | |
| Other loans | 439 | €189 | €172 | -€17 | -9.2% |
| Trade debts | 44 | €1,086 | €4,637 | +€3,551 | +327% |
| Suppliers | 440/4 | €1,086 | €4,637 | +€3,551 | +327% |
| Taxes, remuneration and social security | 45 | €341 | €523 | +€183 | +53.7% |
| Taxes | 450/3 | €341 | €523 | +€183 | +53.7% |
| Non-recurring operating income | 76A | €650 | - | -€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €308 | -€726 | -70.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,325 | +€17,325 | |
| Other operating charges | 640/8 | €4,842 | €1,339 | -€3,503 | -72.3% |
| Non-recurring operating charges | 66A | €9 | - | -€9 | |
| Gross operating margin | 9900 | -€13,060 | -€5,711 | +€7,349 | +56.3% |
| Operating profit (loss) | 9901 | -€18,944 | -€24,683 | -€5,739 | -30.3% |
| Financial income | 75/76B | €2,838 | €2,480 | -€358 | -12.6% |
| Recurring financial income | 75 | €2,838 | €2,480 | -€358 | -12.6% |
| Financial charges | 65/66B | €4,637 | €5,023 | +€386 | +8.3% |
| Recurring financial charges | 65 | €4,637 | €5,023 | +€386 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,743 | -€27,226 | -€6,482 | -31.3% |
| Income taxes | 67/77 | €233 | €291 | +€58 | +25.0% |
| Profit (loss) for the period | 9904 | -€20,976 | -€27,517 | -€6,541 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,976 | -€27,517 | -€6,541 | -31.2% |
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 27 October 2026 via checked.be.