DE MOL - REGNIER PHARMA: 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.
DE MOL - REGNIER PHARMA
Largest movements
- Tangible fixed assets -€29,704
down €29,704 (-12.7%), from €234,488 to €204,783
of which Land and buildings: -€18,685
- Stocks and contracts -€22,424
down €22,424 (-11.8%), from €189,728 to €167,304
- Intangible fixed assets -€10,000
down €10,000 (-17.4%), from €57,493 to €47,493
- Debts after one year -€60,732
down €60,732 (-49.3%), from €123,228 to €62,497
- Other debts -€49,302
down €49,302 (-76.0%), from €64,889 to €15,587
- Reserves +€44,991
up €44,991 (+17.5%), from €257,426 to €302,417
- Staff costs -€32,108
down €32,108 (-21.2%), from €151,588 to €119,479
- Gross operating margin -€12,553
down €12,553 (-4.8%), from €259,178 to €246,624
- Taxes +€7,117
up €7,117 (+38.9%), from €18,276 to €25,393
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 | €705,478 | €642,568 | -€62,910 | -8.9% |
| Fixed assets | 21/28 | €291,980 | €252,276 | -€39,704 | -13.6% |
| Intangible fixed assets | 21 | €57,493 | €47,493 | -€10,000 | -17.4% |
| Tangible fixed assets | 22/27 | €234,488 | €204,783 | -€29,704 | -12.7% |
| Land and buildings | 22 | €205,853 | €187,168 | -€18,685 | -9.1% |
| Furniture and vehicles | 24 | €28,635 | €17,615 | -€11,019 | -38.5% |
| Current assets | 29/58 | €413,498 | €390,292 | -€23,206 | -5.6% |
| Stocks and contracts in progress | 3 | €189,728 | €167,304 | -€22,424 | -11.8% |
| Stocks | 30/36 | €189,728 | €167,304 | -€22,424 | -11.8% |
| Amounts receivable within one year | 40/41 | €97,185 | €102,367 | +€5,182 | +5.3% |
| Trade receivables | 40 | €89,980 | €94,574 | +€4,593 | +5.1% |
| Other amounts receivable | 41 | €7,205 | €7,793 | +€589 | +8.2% |
| Cash at bank and in hand | 54/58 | €126,142 | €120,159 | -€5,983 | -4.7% |
| Deferred charges and accrued income | 490/1 | €442 | €462 | +€20 | +4.4% |
| Total equity and liabilities | 10/49 | €705,478 | €642,568 | -€62,910 | -8.9% |
| Equity | 10/15 | €269,826 | €314,817 | +€44,991 | +16.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €257,426 | €302,417 | +€44,991 | +17.5% |
| Distributable reserves | 133 | €257,426 | €302,417 | +€44,991 | +17.5% |
| Amounts payable | 17/49 | €435,652 | €327,751 | -€107,901 | -24.8% |
| Amounts payable after more than one year | 17 | €123,228 | €62,497 | -€60,732 | -49.3% |
| Financial debts | 170/4 | €123,228 | €62,497 | -€60,732 | -49.3% |
| Amounts payable within one year | 42/48 | €311,957 | €264,913 | -€47,043 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €62,966 | €64,707 | +€1,741 | +2.8% |
| Trade debts | 44 | €118,298 | €117,735 | -€563 | -0.5% |
| Suppliers | 440/4 | €118,298 | €117,735 | -€563 | -0.5% |
| Taxes, remuneration and social security | 45 | €65,803 | €66,884 | +€1,081 | +1.6% |
| Taxes | 450/3 | €42,821 | €50,604 | +€7,782 | +18.2% |
| Remuneration and social security | 454/9 | €22,982 | €16,280 | -€6,701 | -29.2% |
| Other amounts payable | 47/48 | €64,889 | €15,587 | -€49,302 | -76.0% |
| Accrued charges and deferred income | 492/3 | €467 | €341 | -€126 | -27.0% |
| Remuneration, social security and pensions | 62 | €151,588 | €119,479 | -€32,108 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,267 | €43,497 | -€770 | -1.7% |
| Other operating charges | 640/8 | €5,707 | €5,656 | -€50 | -0.9% |
| Gross operating margin | 9900 | €259,178 | €246,624 | -€12,553 | -4.8% |
| Operating profit (loss) | 9901 | €57,616 | €77,991 | +€20,375 | +35.4% |
| Financial income | 75/76B | €403 | €0 | -€403 | -100.0% |
| Recurring financial income | 75 | €403 | €0 | -€403 | -100.0% |
| Financial charges | 65/66B | €8,874 | €7,607 | -€1,267 | -14.3% |
| Recurring financial charges | 65 | €8,874 | €7,607 | -€1,267 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €49,145 | €70,384 | +€21,239 | +43.2% |
| Income taxes | 67/77 | €18,276 | €25,393 | +€7,117 | +38.9% |
| Profit (loss) for the period | 9904 | €30,869 | €44,991 | +€14,122 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,869 | €44,991 | +€14,122 | +45.7% |
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 19 October 2026 via checked.be.