CSL BEHRING: 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.
What changed
CSL BEHRING
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9.0m
2024 · €6.5m+€2.5m
Equity
€48.3m
2024 · €39.3m+€9.0m
Cash
-
not filed
Balance sheet total
€92.0m
2024 · €79.4m+€12.6m
Largest movements
Assets
- Stocks and contracts +€9.4m
up €9.4m (+34.9%), from €27.0m to €36.4m
- Receivables within one year +€3.2m
up €3.2m (+6.4%), from €49.9m to €53.1m
of which Trade receivables: +€3.9m
Equity and liabilities
- Profit (loss) carried forward +€9.0m
up €9.0m (+24.1%), from €37.4m to €46.4m
- Trade debts +€6.8m
up €6.8m (+20.3%), from €33.7m to €40.5m
- Tax, wage and social debts -€3.2m
down €3.2m (-49.4%), from €6.5m to €3.3m
of which Taxes: -€3.5m
Income statement
- Goods and materials +€27.1m
up €27.1m (+19.4%), from €139.7m to €166.7m
of which Purchases: +€37.6m
- Turnover +€25.6m
up €25.6m (+16.1%), from €158.9m to €184.4m
- Other operating income +€3.9m
up €3.9m (+111.1%), from €3.5m to €7.5m
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.
Result 2024
€6.5m
Turnover
+€25.6m
Other operating income
+€3.9m
Goods and materials
-€27.1m
Services and other goods
+€62,328
Staff costs
-€803,002
Depreciation
+€5,463
Other operating charges
+€1.8m
Financial income
+€23,815
Financial charges
-€161,467
Taxes
-€858,027
Result 2025
€9.0m
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,381,960 | €92,023,349 | +€12.6m | +15.9% |
| Fixed assets | 21/28 | €2,407,207 | €2,391,545 | -€15,662 | -0.7% |
| Tangible fixed assets | 22/27 | €74,290 | €58,628 | -€15,662 | -21.1% |
| Furniture and vehicles | 24 | €29,809 | €25,285 | -€4,524 | -15.2% |
| Other tangible fixed assets | 26 | €44,481 | €33,343 | -€11,138 | -25.0% |
| Financial fixed assets | 28 | €2,332,917 | €2,332,917 | = | 0.0% |
| Affiliated companies | 280/1 | €2,332,917 | €2,332,917 | = | 0.0% |
| Participating interests | 280 | €2,332,917 | €2,332,917 | = | 0.0% |
| Current assets | 29/58 | €76,974,753 | €89,631,804 | +€12.7m | +16.4% |
| Stocks and contracts in progress | 3 | €27,015,373 | €36,438,982 | +€9.4m | +34.9% |
| Stocks | 30/36 | €27,015,373 | €36,438,982 | +€9.4m | +34.9% |
| Goods purchased for resale | 34 | €27,015,373 | €36,438,982 | +€9.4m | +34.9% |
| Amounts receivable within one year | 40/41 | €49,923,283 | €53,128,971 | +€3.2m | +6.4% |
| Trade receivables | 40 | €41,830,039 | €45,680,979 | +€3.9m | +9.2% |
| Other amounts receivable | 41 | €8,093,244 | €7,447,992 | -€645,252 | -8.0% |
| Deferred charges and accrued income | 490/1 | €36,097 | €63,851 | +€27,754 | +76.9% |
| Total equity and liabilities | 10/49 | €79,381,960 | €92,023,349 | +€12.6m | +15.9% |
| Equity | 10/15 | €39,259,958 | €48,258,521 | +€9.0m | +22.9% |
| Contributions | 10/11 | €1,659,857 | €1,659,857 | = | 0.0% |
| Capital | 10 | €1,659,857 | €1,659,857 | = | 0.0% |
| Issued capital | 100 | €1,659,857 | €1,659,857 | = | 0.0% |
| Reserves | 13 | €202,453 | €202,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €166,002 | €166,002 | = | 0.0% |
| Legal reserve | 130 | €165,986 | €165,986 | = | 0.0% |
| Other | 1319 | €16 | €16 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,451 | €36,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,397,648 | €46,396,211 | +€9.0m | +24.1% |
| Amounts payable | 17/49 | €40,122,002 | €43,764,828 | +€3.6m | +9.1% |
| Amounts payable within one year | 42/48 | €40,122,002 | €43,764,828 | +€3.6m | +9.1% |
| Trade debts | 44 | €33,663,016 | €40,494,379 | +€6.8m | +20.3% |
| Suppliers | 440/4 | €33,663,016 | €40,494,379 | +€6.8m | +20.3% |
| Taxes, remuneration and social security | 45 | €6,458,986 | €3,270,449 | -€3.2m | -49.4% |
| Taxes | 450/3 | €4,498,219 | €978,670 | -€3.5m | -78.2% |
| Remuneration and social security | 454/9 | €1,960,767 | €2,291,779 | +€331,012 | +16.9% |
| Operating income | 70/76A | €162,426,154 | €191,929,439 | +€29.5m | +18.2% |
| Turnover | 70 | €158,876,721 | €184,436,093 | +€25.6m | +16.1% |
| Other operating income | 74 | €3,549,433 | €7,493,346 | +€3.9m | +111.1% |
| Operating charges | 60/66A | €153,709,671 | €179,755,295 | +€26.0m | +16.9% |
| Goods for resale, raw materials and consumables | 60 | €139,675,035 | €166,739,964 | +€27.1m | +19.4% |
| Purchases | 600/8 | €138,555,461 | €176,163,573 | +€37.6m | +27.1% |
| Change in stocks: decrease (increase) | 609 | €1,119,574 | -€9,423,609 | -€10.5m | |
| Services and other goods | 61 | €5,259,373 | €5,197,045 | -€62,328 | -1.2% |
| Remuneration, social security and pensions | 62 | €6,993,137 | €7,796,139 | +€803,002 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,450 | €21,987 | -€5,463 | -19.9% |
| Other operating charges | 640/8 | €1,754,676 | €160 | -€1.8m | -100.0% |
| Operating profit (loss) | 9901 | €8,716,483 | €12,174,144 | +€3.5m | +39.7% |
| Financial income | 75/76B | €216,373 | €240,188 | +€23,815 | +11.0% |
| Recurring financial income | 75 | €216,373 | €240,188 | +€23,815 | +11.0% |
| Other financial income | 752/9 | €216,373 | €240,188 | +€23,815 | +11.0% |
| Financial charges | 65/66B | €67,341 | €228,808 | +€161,467 | +239.8% |
| Recurring financial charges | 65 | €67,341 | €228,808 | +€161,467 | +239.8% |
| Debt charges | 650 | €50,317 | €58,924 | +€8,607 | +17.1% |
| Other financial charges | 652/9 | €17,024 | €169,884 | +€152,860 | +897.9% |
| Profit (loss) for the period before taxes | 9903 | €8,865,515 | €12,185,524 | +€3.3m | +37.4% |
| Income taxes | 67/77 | €2,328,934 | €3,186,961 | +€858,027 | +36.8% |
| Taxes | 670/3 | €2,328,934 | €3,186,961 | +€858,027 | +36.8% |
| Profit (loss) for the period | 9904 | €6,536,581 | €8,998,563 | +€2.5m | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,536,581 | €8,998,563 | +€2.5m | +37.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.