ESSENTIAL 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.
ESSENTIAL PHARMA
Largest movements
- Cash -€23,115
down €23,115 (-36.6%), from €63,150 to €40,035
mainly Net result for the year (-€26,834) and Debts after one year (-€23,126)
- Intangible fixed assets -€23,052
down €23,052 (-15.6%), from €147,629 to €124,577
- Stocks and contracts +€8,133
up €8,133 (+6.8%), from €118,935 to €127,067
- Tangible fixed assets +€5,642
up €5,642 (+7.0%), from €80,796 to €86,437
of which Other tangible fixed assets: +€13,650
- Trade debts +€29,640
up €29,640 (+62.6%), from €47,380 to €77,020
- Profit (loss) carried forward -€26,834
down €26,834 (-36.2%), from €74,089 to €47,256
- Debts after one year -€23,126
down €23,126 (-11.6%), from €199,336 to €176,211
- Other debts -€7,856
down €7,856 (-28.8%), from €27,320 to €19,464
- Tax, wage and social debts -€5,026
down €5,026 (-27.6%), from €18,193 to €13,168
of which Taxes: -€5,473
- Gross operating margin -€44,597
down €44,597 (-24.4%), from €182,465 to €137,868
- Other operating charges +€8,978
up €8,978 (+98.6%), from €9,103 to €18,081
- Taxes -€5,473
down €5,473 (-93.9%), from €5,832 to €359
- Staff costs +€2,899
up €2,899 (+2.9%), from €98,417 to €101,316
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 | €462,833 | €430,671 | -€32,162 | -6.9% |
| Fixed assets | 21/28 | €228,425 | €211,014 | -€17,410 | -7.6% |
| Intangible fixed assets | 21 | €147,629 | €124,577 | -€23,052 | -15.6% |
| Tangible fixed assets | 22/27 | €80,796 | €86,437 | +€5,642 | +7.0% |
| Furniture and vehicles | 24 | €46,254 | €38,246 | -€8,009 | -17.3% |
| Other tangible fixed assets | 26 | €34,541 | €48,192 | +€13,650 | +39.5% |
| Current assets | 29/58 | €234,408 | €219,657 | -€14,752 | -6.3% |
| Stocks and contracts in progress | 3 | €118,935 | €127,067 | +€8,133 | +6.8% |
| Stocks | 30/36 | €118,935 | €127,067 | +€8,133 | +6.8% |
| Amounts receivable within one year | 40/41 | €48,503 | €50,343 | +€1,841 | +3.8% |
| Trade receivables | 40 | €46,881 | €48,763 | +€1,882 | +4.0% |
| Other amounts receivable | 41 | €1,622 | €1,580 | -€42 | -2.6% |
| Cash at bank and in hand | 54/58 | €63,150 | €40,035 | -€23,115 | -36.6% |
| Deferred charges and accrued income | 490/1 | €3,821 | €2,211 | -€1,610 | -42.1% |
| Total equity and liabilities | 10/49 | €462,833 | €430,671 | -€32,162 | -6.9% |
| Equity | 10/15 | €129,544 | €102,710 | -€26,834 | -20.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,455 | €45,455 | = | 0.0% |
| Distributable reserves | 133 | €45,455 | €45,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,089 | €47,256 | -€26,834 | -36.2% |
| Amounts payable | 17/49 | €333,289 | €327,961 | -€5,328 | -1.6% |
| Amounts payable after more than one year | 17 | €199,336 | €176,211 | -€23,126 | -11.6% |
| Financial debts | 170/4 | €199,336 | €176,211 | -€23,126 | -11.6% |
| Amounts payable within one year | 42/48 | €133,952 | €151,750 | +€17,798 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €41,059 | €42,098 | +€1,039 | +2.5% |
| Trade debts | 44 | €47,380 | €77,020 | +€29,640 | +62.6% |
| Suppliers | 440/4 | €47,380 | €77,020 | +€29,640 | +62.6% |
| Taxes, remuneration and social security | 45 | €18,193 | €13,168 | -€5,026 | -27.6% |
| Taxes | 450/3 | €5,832 | €359 | -€5,473 | -93.9% |
| Remuneration and social security | 454/9 | €12,361 | €12,809 | +€448 | +3.6% |
| Other amounts payable | 47/48 | €27,320 | €19,464 | -€7,856 | -28.8% |
| Remuneration, social security and pensions | 62 | €98,417 | €101,316 | +€2,899 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,323 | €37,588 | +€1,266 | +3.5% |
| Other operating charges | 640/8 | €9,103 | €18,081 | +€8,978 | +98.6% |
| Gross operating margin | 9900 | €182,465 | €137,868 | -€44,597 | -24.4% |
| Operating profit (loss) | 9901 | €38,623 | -€19,117 | -€57,740 | |
| Financial income | 75/76B | €439 | €308 | -€131 | -29.8% |
| Recurring financial income | 75 | €439 | €308 | -€131 | -29.8% |
| Financial charges | 65/66B | €6,494 | €7,666 | +€1,172 | +18.0% |
| Recurring financial charges | 65 | €6,494 | €7,666 | +€1,172 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €32,568 | -€26,475 | -€59,043 | |
| Income taxes | 67/77 | €5,832 | €359 | -€5,473 | -93.9% |
| Profit (loss) for the period | 9904 | €26,736 | -€26,834 | -€53,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,736 | -€26,834 | -€53,569 |
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 1 October 2026 via checked.be.