EBS 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.
EBS PHARMA
Largest movements
- Stocks and contracts -€11,152
down €11,152 (-52.1%), from €21,424 to €10,272
- Cash +€5,534
up €5,534 (+11.3%), from €48,995 to €54,530
mainly Net result for the year (+€22,677) and Stocks and contracts (+€11,152)
- Receivables within one year +€4,802
up €4,802 (+133.9%), from €3,586 to €8,388
of which Trade receivables: +€5,016
- Deferred charges and accrued income -€1,125
down €1,125 (-50.0%), from €2,250 to €1,125
- Trade debts -€4,952
down €4,952 (-71.6%), from €6,919 to €1,966
- Other debts +€3,585
up €3,585 (+16.8%), from €21,300 to €24,885
- Gross operating margin +€2,892
up €2,892 (+13.4%), from €21,636 to €24,528
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 | €76,255 | €74,315 | -€1,940 | -2.5% |
| Current assets | 29/58 | €76,255 | €74,315 | -€1,940 | -2.5% |
| Stocks and contracts in progress | 3 | €21,424 | €10,272 | -€11,152 | -52.1% |
| Stocks | 30/36 | €21,424 | €10,272 | -€11,152 | -52.1% |
| Amounts receivable within one year | 40/41 | €3,586 | €8,388 | +€4,802 | +133.9% |
| Trade receivables | 40 | €3,060 | €8,075 | +€5,016 | +163.9% |
| Other amounts receivable | 41 | €526 | €312 | -€213 | -40.6% |
| Cash at bank and in hand | 54/58 | €48,995 | €54,530 | +€5,534 | +11.3% |
| Deferred charges and accrued income | 490/1 | €2,250 | €1,125 | -€1,125 | -50.0% |
| Total equity and liabilities | 10/49 | €76,255 | €74,315 | -€1,940 | -2.5% |
| Equity | 10/15 | €21,036 | €20,714 | -€323 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,436 | €2,114 | -€323 | -13.3% |
| Amounts payable | 17/49 | €55,219 | €53,601 | -€1,617 | -2.9% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,219 | €26,851 | -€1,367 | -4.8% |
| Trade debts | 44 | €6,919 | €1,966 | -€4,952 | -71.6% |
| Suppliers | 440/4 | €6,919 | €1,966 | -€4,952 | -71.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,300 | €24,885 | +€3,585 | +16.8% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,750 | -€250 | -12.5% |
| Remuneration, social security and pensions | 62 | €32 | €0 | -€32 | -100.0% |
| Other operating charges | 640/8 | €363 | €282 | -€81 | -22.3% |
| Gross operating margin | 9900 | €21,636 | €24,528 | +€2,892 | +13.4% |
| Operating profit (loss) | 9901 | €21,241 | €24,246 | +€3,005 | +14.1% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €1,647 | €1,500 | -€146 | -8.9% |
| Recurring financial charges | 65 | €1,647 | €1,500 | -€146 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €19,604 | €22,746 | +€3,141 | +16.0% |
| Income taxes | 67/77 | €121 | €68 | -€52 | -43.2% |
| Profit (loss) for the period | 9904 | €19,484 | €22,677 | +€3,193 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,484 | €22,677 | +€3,193 | +16.4% |
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.