CK 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.
CK FARMA
Largest movements
- Tangible fixed assets +€5,335
up €5,335 (+319%), from €1,674 to €7,009
of which Furniture and vehicles: +€4,276
- Reserves +€48,028
up €48,028 (+11.4%), from €420,818 to €468,846
- Other debts -€42,909
down €42,909 (-70.2%), from €61,159 to €18,249
- Financial charges -€4,153
down €4,153 (-87.9%), from €4,728 to €574
- Taxes +€1,070
up €1,070 (+6.0%), from €17,795 to €18,865
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,291 | €522,686 | +€2,395 | +0.5% |
| Fixed assets | 21/28 | €486,970 | €492,305 | +€5,335 | +1.1% |
| Tangible fixed assets | 22/27 | €1,674 | €7,009 | +€5,335 | +319% |
| Land and buildings | 22 | €973 | €925 | -€48 | -4.9% |
| Plant, machinery and equipment | 23 | - | €1,107 | +€1,107 | |
| Furniture and vehicles | 24 | €701 | €4,977 | +€4,276 | +610% |
| Financial fixed assets | 28 | €485,296 | €485,296 | = | 0.0% |
| Current assets | 29/58 | €33,321 | €30,382 | -€2,940 | -8.8% |
| Amounts receivable within one year | 40/41 | €13,095 | €11,025 | -€2,070 | -15.8% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €2,205 | €135 | -€2,070 | -93.9% |
| Cash at bank and in hand | 54/58 | €18,916 | €17,801 | -€1,115 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,310 | €1,556 | +€246 | +18.7% |
| Total equity and liabilities | 10/49 | €520,291 | €522,686 | +€2,395 | +0.5% |
| Equity | 10/15 | €439,418 | €487,446 | +€48,028 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €420,818 | €468,846 | +€48,028 | +11.4% |
| Distributable reserves | 133 | €420,818 | €468,846 | +€48,028 | +11.4% |
| Amounts payable | 17/49 | €80,873 | €35,241 | -€45,633 | -56.4% |
| Amounts payable within one year | 42/48 | €77,226 | €32,229 | -€44,997 | -58.3% |
| Financial debts | 43 | €6,759 | €5,039 | -€1,721 | -25.5% |
| Credit institutions | 430/8 | €6,759 | €5,039 | -€1,721 | -25.5% |
| Trade debts | 44 | €3,490 | €3,267 | -€223 | -6.4% |
| Suppliers | 440/4 | €3,490 | €3,267 | -€223 | -6.4% |
| Taxes, remuneration and social security | 45 | €5,818 | €5,674 | -€144 | -2.5% |
| Taxes | 450/3 | €5,498 | €5,354 | -€144 | -2.6% |
| Remuneration and social security | 454/9 | €320 | €320 | = | 0.0% |
| Other amounts payable | 47/48 | €61,159 | €18,249 | -€42,909 | -70.2% |
| Accrued charges and deferred income | 492/3 | €3,648 | €3,012 | -€636 | -17.4% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €938 | +€349 | +59.2% |
| Other operating charges | 640/8 | €391 | €400 | +€9 | +2.3% |
| Gross operating margin | 9900 | €69,498 | €68,805 | -€692 | -1.0% |
| Operating profit (loss) | 9901 | €68,518 | €67,467 | -€1,050 | -1.5% |
| Financial charges | 65/66B | €4,728 | €574 | -€4,153 | -87.9% |
| Recurring financial charges | 65 | €4,728 | €574 | -€4,153 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €63,790 | €66,893 | +€3,103 | +4.9% |
| Income taxes | 67/77 | €17,795 | €18,865 | +€1,070 | +6.0% |
| Profit (loss) for the period | 9904 | €45,995 | €48,028 | +€2,033 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,995 | €48,028 | +€2,033 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.