ESKA 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.
ESKA PHARMA
Largest movements
- Receivables within one year +€80,265
up €80,265 (+1,233%), from €6,512 to €86,777
of which Trade receivables: +€81,900
- Profit (loss) carried forward +€105,760
up €105,760 (+67.4%), from €156,873 to €262,633
- Debts after one year -€81,648
down €81,648 (-9.5%), from €859,246 to €777,598
- Other debts +€45,300
up €45,300 (+59.1%), from €76,702 to €122,002
- Gross operating margin +€39,990
up €39,990 (+34.6%), from €115,416 to €155,405
- Taxes -€3,693
down €3,693 (-15.4%), from €23,935 to €20,241
- Other operating charges -€3,002
down €3,002 (-75.1%), from €3,999 to €997
- Financial charges -€2,141
down €2,141 (-13.9%), from €15,366 to €13,225
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 | €1,614,251 | €1,688,290 | +€74,039 | +4.6% |
| Fixed assets | 21/28 | €1,607,023 | €1,591,872 | -€15,152 | -0.9% |
| Tangible fixed assets | 22/27 | €659,091 | €643,939 | -€15,152 | -2.3% |
| Land and buildings | 22 | €659,091 | €643,939 | -€15,152 | -2.3% |
| Financial fixed assets | 28 | €947,932 | €947,932 | = | 0.0% |
| Current assets | 29/58 | €7,228 | €96,419 | +€89,191 | +1,234% |
| Amounts receivable within one year | 40/41 | €6,512 | €86,777 | +€80,265 | +1,233% |
| Trade receivables | 40 | - | €81,900 | +€81,900 | |
| Other amounts receivable | 41 | €6,512 | €4,877 | -€1,635 | -25.1% |
| Cash at bank and in hand | 54/58 | €716 | €9,642 | +€8,926 | +1,247% |
| Total equity and liabilities | 10/49 | €1,614,251 | €1,688,290 | +€74,039 | +4.6% |
| Equity | 10/15 | €584,730 | €690,490 | +€105,760 | +18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €415,457 | €415,457 | = | 0.0% |
| 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 | €413,597 | €413,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,873 | €262,633 | +€105,760 | +67.4% |
| Amounts payable | 17/49 | €1,029,521 | €997,800 | -€31,721 | -3.1% |
| Amounts payable after more than one year | 17 | €859,246 | €777,598 | -€81,648 | -9.5% |
| Financial debts | 170/4 | €859,246 | €777,598 | -€81,648 | -9.5% |
| Amounts payable within one year | 42/48 | €170,275 | €220,202 | +€49,927 | +29.3% |
| Current portion of amounts payable after more than one year | 42 | €80,390 | €81,648 | +€1,258 | +1.6% |
| Trade debts | 44 | €1,887 | €2,096 | +€210 | +11.1% |
| Suppliers | 440/4 | €1,887 | €2,096 | +€210 | +11.1% |
| Taxes, remuneration and social security | 45 | €11,296 | €14,455 | +€3,159 | +28.0% |
| Taxes | 450/3 | €11,296 | €14,455 | +€3,159 | +28.0% |
| Other amounts payable | 47/48 | €76,702 | €122,002 | +€45,300 | +59.1% |
| Remuneration, social security and pensions | 62 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,152 | €15,152 | = | 0.0% |
| Other operating charges | 640/8 | €3,999 | €997 | -€3,002 | -75.1% |
| Gross operating margin | 9900 | €115,416 | €155,405 | +€39,990 | +34.6% |
| Operating profit (loss) | 9901 | €96,265 | €139,226 | +€42,961 | +44.6% |
| Financial charges | 65/66B | €15,366 | €13,225 | -€2,141 | -13.9% |
| Recurring financial charges | 65 | €15,366 | €13,225 | -€2,141 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €80,899 | €126,002 | +€45,102 | +55.8% |
| Income taxes | 67/77 | €23,935 | €20,241 | -€3,693 | -15.4% |
| Profit (loss) for the period | 9904 | €56,965 | €105,760 | +€48,796 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,965 | €105,760 | +€48,796 | +85.7% |
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 17 October 2026 via checked.be.