CP PHARMA: 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.
CP PHARMA
Largest movements
- Cash -€424,659
down €424,659 (-71.4%), from €594,936 to €170,278
mainly Contributions, distributions and other (-€400,000) and Tax, wage and social debts (-€32,240)
- Deferred charges and accrued income +€8,749
up €8,749 (+127.3%), from €6,871 to €15,619
- Reserves -€380,000
down €380,000 (-52.9%), from €718,860 to €338,860
of which Distributable reserves: -€380,000
- Tax, wage and social debts -€32,240
down €32,240 (-73.7%), from €43,747 to €11,507
- Gross operating margin +€4,118
up €4,118 (+18.8%), from €21,912 to €26,030
- Taxes +€3,196
up €3,196 (+45.6%), from €7,015 to €10,211
- Financial income +€2,727
up €2,727 (+39.7%), from €6,871 to €9,598
- Other operating charges -€1,267
down €1,267 (-75.6%), from €1,675 to €409
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 | €798,037 | €375,380 | -€422,658 | -53.0% |
| Fixed assets | 21/28 | €10,400 | €5,201 | -€5,199 | -50.0% |
| Tangible fixed assets | 22/27 | €10,400 | €5,201 | -€5,199 | -50.0% |
| Furniture and vehicles | 24 | €10,400 | €5,201 | -€5,199 | -50.0% |
| Current assets | 29/58 | €787,637 | €370,179 | -€417,458 | -53.0% |
| Amounts receivable within one year | 40/41 | €185,830 | €184,282 | -€1,548 | -0.8% |
| Trade receivables | 40 | €15,615 | €3,737 | -€11,878 | -76.1% |
| Other amounts receivable | 41 | €170,215 | €180,545 | +€10,330 | +6.1% |
| Cash at bank and in hand | 54/58 | €594,936 | €170,278 | -€424,659 | -71.4% |
| Deferred charges and accrued income | 490/1 | €6,871 | €15,619 | +€8,749 | +127.3% |
| Total equity and liabilities | 10/49 | €798,037 | €375,380 | -€422,658 | -53.0% |
| Equity | 10/15 | €732,056 | €351,602 | -€380,454 | -52.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €718,860 | €338,860 | -€380,000 | -52.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €717,000 | €337,000 | -€380,000 | -53.0% |
| Profit (loss) carried forward | 14 | €796 | €342 | -€454 | -57.0% |
| Amounts payable | 17/49 | €65,981 | €23,778 | -€42,203 | -64.0% |
| Amounts payable within one year | 42/48 | €65,594 | €23,753 | -€41,841 | -63.8% |
| Trade debts | 44 | €7,165 | €1,478 | -€5,687 | -79.4% |
| Suppliers | 440/4 | €7,165 | €1,478 | -€5,687 | -79.4% |
| Taxes, remuneration and social security | 45 | €43,747 | €11,507 | -€32,240 | -73.7% |
| Taxes | 450/3 | €43,747 | €11,507 | -€32,240 | -73.7% |
| Other amounts payable | 47/48 | €14,682 | €10,768 | -€3,914 | -26.7% |
| Accrued charges and deferred income | 492/3 | €387 | €25 | -€362 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,200 | €5,199 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,675 | €409 | -€1,267 | -75.6% |
| Gross operating margin | 9900 | €21,912 | €26,030 | +€4,118 | +18.8% |
| Operating profit (loss) | 9901 | €15,037 | €20,422 | +€5,385 | +35.8% |
| Financial income | 75/76B | €6,871 | €9,598 | +€2,727 | +39.7% |
| Recurring financial income | 75 | €6,871 | €9,598 | +€2,727 | +39.7% |
| Financial charges | 65/66B | €208 | €263 | +€55 | +26.4% |
| Recurring financial charges | 65 | €208 | €263 | +€55 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €21,700 | €29,757 | +€8,057 | +37.1% |
| Income taxes | 67/77 | €7,015 | €10,211 | +€3,196 | +45.6% |
| Profit (loss) for the period | 9904 | €14,685 | €19,546 | +€4,861 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,685 | €19,546 | +€4,861 | +33.1% |
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 28 September 2026 via checked.be.