EB Pharma Developments: 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.
EB Pharma Developments
Largest movements
- Receivables within one year -€1,230
down €1,230 (-13.0%), from €9,445 to €8,215
of which Trade receivables: -€3,880
- Cash -€883
down €883 (-9.2%), from €9,619 to €8,736
mainly Contributions, distributions and other (-€10,000) and Net result for the year (-€1,347)
- Reserves -€11,347
down €11,347 (-74.9%), from €15,145 to €3,798
- Other debts +€10,518
up €10,518 (+2103.5%), from €500 to €11,018
- Trade debts -€1,284
down €1,284 (-66.9%), from €1,920 to €636
- Gross operating margin -€4,876
down €4,876, from €3,749 to -€1,127
- Financial income -€1,311
down €1,311 (-78.2%), from €1,675 to €364
- Financial charges -€1,286
down €1,286 (-91.3%), from €1,408 to €123
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 | €19,064 | €16,951 | -€2,113 | -11.1% |
| Current assets | 29/58 | €19,064 | €16,951 | -€2,113 | -11.1% |
| Amounts receivable within one year | 40/41 | €9,445 | €8,215 | -€1,230 | -13.0% |
| Trade receivables | 40 | €3,880 | €0 | -€3,880 | -100.0% |
| Other amounts receivable | 41 | €5,565 | €8,215 | +€2,650 | +47.6% |
| Cash at bank and in hand | 54/58 | €9,619 | €8,736 | -€883 | -9.2% |
| Total equity and liabilities | 10/49 | €19,064 | €16,951 | -€2,113 | -11.1% |
| Equity | 10/15 | €16,645 | €5,298 | -€11,347 | -68.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €15,145 | €3,798 | -€11,347 | -74.9% |
| Distributable reserves | 133 | €15,145 | €3,798 | -€11,347 | -74.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,420 | €11,654 | +€9,234 | +381.6% |
| Amounts payable within one year | 42/48 | €2,420 | €11,654 | +€9,234 | +381.6% |
| Trade debts | 44 | €1,920 | €636 | -€1,284 | -66.9% |
| Suppliers | 440/4 | €1,920 | €636 | -€1,284 | -66.9% |
| Other amounts payable | 47/48 | €500 | €11,018 | +€10,518 | +2103.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €3,749 | -€1,127 | -€4,876 | |
| Operating profit (loss) | 9901 | €3,300 | -€1,589 | -€4,889 | |
| Financial income | 75/76B | €1,675 | €364 | -€1,311 | -78.2% |
| Recurring financial income | 75 | €1,675 | €364 | -€1,311 | -78.2% |
| Financial charges | 65/66B | €1,408 | €123 | -€1,286 | -91.3% |
| Recurring financial charges | 65 | €1,408 | €123 | -€1,286 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €3,567 | -€1,347 | -€4,913 | |
| Profit (loss) for the period | 9904 | €3,567 | -€1,347 | -€4,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,567 | -€1,347 | -€4,913 |
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 7 October 2026 via checked.be.