CHRIS PHARMA WORKS: 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.
CHRIS PHARMA WORKS
Largest movements
- Tangible fixed assets -€4,146
down €4,146 (-22.8%), from €18,176 to €14,030
of which Furniture and vehicles: -€5,705
- Cash +€2,389
up €2,389 (+218%), from €1,097 to €3,485
mainly Net result for the year (+€13,242) and Depreciation (+€5,794)
- Receivables within one year +€1,893
up €1,893 (+43.1%), from €4,390 to €6,283
- Deferred charges and accrued income -€1,259
down €1,259 (-87.5%), from €1,438 to €179
- Debts after one year -€14,853
down €14,853 (-18.5%), from €80,140 to €65,287
of which Financial debts: -€8,853
- Profit (loss) carried forward +€13,242
up €13,242 (+4.3%), from -€305,834 to -€292,592
- Trade debts +€686
up €686 (+29.1%), from €2,358 to €3,044
- Tax, wage and social debts -€419
down €419 (-20.9%), from €2,005 to €1,586
- Gross operating margin -€2,060
down €2,060 (-7.9%), from €26,042 to €23,982
- Other operating charges -€1,471
down €1,471 (-42.1%), from €3,493 to €2,022
- Depreciation +€1,149
up €1,149 (+24.7%), from €4,645 to €5,794
- Financial charges -€608
down €608 (-18.0%), from €3,367 to €2,759
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 | €25,209 | €24,086 | -€1,122 | -4.5% |
| Fixed assets | 21/28 | €18,284 | €14,139 | -€4,146 | -22.7% |
| Tangible fixed assets | 22/27 | €18,176 | €14,030 | -€4,146 | -22.8% |
| Plant, machinery and equipment | 23 | - | €1,560 | +€1,560 | |
| Furniture and vehicles | 24 | €18,176 | €12,471 | -€5,705 | -31.4% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €6,924 | €9,948 | +€3,023 | +43.7% |
| Amounts receivable within one year | 40/41 | €4,390 | €6,283 | +€1,893 | +43.1% |
| Trade receivables | 40 | €4,390 | €6,283 | +€1,893 | +43.1% |
| Cash at bank and in hand | 54/58 | €1,097 | €3,485 | +€2,389 | +218% |
| Deferred charges and accrued income | 490/1 | €1,438 | €179 | -€1,259 | -87.5% |
| Total equity and liabilities | 10/49 | €25,209 | €24,086 | -€1,122 | -4.5% |
| Equity | 10/15 | -€287,234 | -€273,992 | +€13,242 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305,834 | -€292,592 | +€13,242 | +4.3% |
| Amounts payable | 17/49 | €312,442 | €298,078 | -€14,364 | -4.6% |
| Amounts payable after more than one year | 17 | €80,140 | €65,287 | -€14,853 | -18.5% |
| Financial debts | 170/4 | €66,400 | €57,547 | -€8,853 | -13.3% |
| Other amounts payable | 178/9 | €13,740 | €7,740 | -€6,000 | -43.7% |
| Amounts payable within one year | 42/48 | €232,302 | €232,791 | +€489 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €2,358 | €3,044 | +€686 | +29.1% |
| Suppliers | 440/4 | €2,358 | €3,044 | +€686 | +29.1% |
| Taxes, remuneration and social security | 45 | €2,005 | €1,586 | -€419 | -20.9% |
| Taxes | 450/3 | €2,005 | €1,586 | -€419 | -20.9% |
| Other amounts payable | 47/48 | €221,939 | €222,161 | +€222 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,645 | €5,794 | +€1,149 | +24.7% |
| Other operating charges | 640/8 | €3,493 | €2,022 | -€1,471 | -42.1% |
| Gross operating margin | 9900 | €26,042 | €23,982 | -€2,060 | -7.9% |
| Operating profit (loss) | 9901 | €17,904 | €16,166 | -€1,738 | -9.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,367 | €2,759 | -€608 | -18.0% |
| Recurring financial charges | 65 | €3,367 | €2,759 | -€608 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €14,537 | €13,407 | -€1,130 | -7.8% |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.2% |
| Profit (loss) for the period | 9904 | €14,363 | €13,242 | -€1,121 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,363 | €13,242 | -€1,121 | -7.8% |
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 31 October 2026 via checked.be.