CK Pharma Support: what changed
Two fiscal 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 Pharma Support
Largest movements
- Receivables within one year +€50,914
up €50,914 (+235.9%), from €21,587 to €72,501
of which Trade receivables: +€41,615
- Cash -€47,330
down €47,330 (-27.8%), from €170,053 to €122,723
mainly Contributions, distributions and other (-€160,050) and Receivables within one year (-€50,914)
- Tangible fixed assets -€19,488
down €19,488 (-23.3%), from €83,574 to €64,085
of which Furniture and vehicles: -€25,072
- Profit (loss) carried forward -€93,472
no longer reported in 2025 (was €93,472)
- Other debts +€50,249
up €50,249 (+30.6%), from €164,286 to €214,535
- Tax, wage and social debts +€10,433
up €10,433 (+2086574.0%), from €1 to €10,433
- Trade debts +€10,403
up €10,403 (+911.2%), from €1,142 to €11,544
- Debts after one year +€6,600
new in 2025: €6,600
- Gross operating margin -€28,912
down €28,912 (-19.7%), from €146,518 to €117,605
- Taxes -€8,612
down €8,612 (-26.1%), from €32,941 to €24,329
- Depreciation +€6,948
up €6,948 (+37.1%), from €18,716 to €25,664
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.
Cash bridge derived
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 | €279,360 | €263,572 | -€15,787 | -5.7% |
| Fixed assets | 21/28 | €83,574 | €64,085 | -€19,488 | -23.3% |
| Tangible fixed assets | 22/27 | €83,574 | €64,085 | -€19,488 | -23.3% |
| Plant, machinery and equipment | 23 | - | €5,584 | +€5,584 | |
| Furniture and vehicles | 24 | €83,574 | €58,502 | -€25,072 | -30.0% |
| Current assets | 29/58 | €195,786 | €199,487 | +€3,701 | +1.9% |
| Amounts receivable within one year | 40/41 | €21,587 | €72,501 | +€50,914 | +235.9% |
| Trade receivables | 40 | €18,296 | €59,911 | +€41,615 | +227.5% |
| Other amounts receivable | 41 | €3,291 | €12,590 | +€9,299 | +282.5% |
| Cash at bank and in hand | 54/58 | €170,053 | €122,723 | -€47,330 | -27.8% |
| Deferred charges and accrued income | 490/1 | €4,147 | €4,263 | +€117 | +2.8% |
| Total equity and liabilities | 10/49 | €279,360 | €263,572 | -€15,787 | -5.7% |
| Equity | 10/15 | €113,932 | €20,460 | -€93,472 | -82.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,472 | - | -€93,472 | |
| Amounts payable | 17/49 | €165,428 | €243,112 | +€77,684 | +47.0% |
| Amounts payable after more than one year | 17 | - | €6,600 | +€6,600 | |
| Other amounts payable | 178/9 | - | €6,600 | +€6,600 | |
| Amounts payable within one year | 42/48 | €165,428 | €236,512 | +€71,084 | +43.0% |
| Trade debts | 44 | €1,142 | €11,544 | +€10,403 | +911.2% |
| Suppliers | 440/4 | €1,142 | €11,544 | +€10,403 | +911.2% |
| Taxes, remuneration and social security | 45 | €1 | €10,433 | +€10,433 | +2086574.0% |
| Taxes | 450/3 | €1 | €10,433 | +€10,433 | +2086574.0% |
| Other amounts payable | 47/48 | €164,286 | €214,535 | +€50,249 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,716 | €25,664 | +€6,948 | +37.1% |
| Other operating charges | 640/8 | €1,370 | €1,013 | -€357 | -26.1% |
| Gross operating margin | 9900 | €146,518 | €117,605 | -€28,912 | -19.7% |
| Operating profit (loss) | 9901 | €126,432 | €90,929 | -€35,504 | -28.1% |
| Financial charges | 65/66B | €24 | €22 | -€2 | -10.3% |
| Recurring financial charges | 65 | €24 | €22 | -€2 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €126,408 | €90,907 | -€35,501 | -28.1% |
| Income taxes | 67/77 | €32,941 | €24,329 | -€8,612 | -26.1% |
| Profit (loss) for the period | 9904 | €93,467 | €66,578 | -€26,890 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €93,467 | €66,578 | -€26,890 | -28.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.