EURAMAC-PHARMACH: what changed
EURAMAC-PHARMACH
Largest movements
- Receivables within one year +€3,545
up €3,545 (+97.7%), from €3,630 to €7,175
of which Other amounts receivable: +€3,545
- Tangible fixed assets -€3,482
down €3,482 (-73.9%), from €4,711 to €1,228
of which Furniture and vehicles: -€2,544
- Cash -€2,234
down €2,234 (-61.8%), from €3,616 to €1,382
mainly Net result for the year (-€25,287) and Receivables within one year (-€3,545)
- Deferred charges and accrued income -€1,188
down €1,188 (-76.4%), from €1,555 to €367
- Profit (loss) carried forward -€25,287
down €25,287 (-59.2%), from -€42,748 to -€68,035
- Other debts +€22,481
up €22,481 (+214%), from €10,498 to €32,979
- Tax, wage and social debts -€2,021
down €2,021 (-39.2%), from €5,158 to €3,137
- Trade debts +€1,651
up €1,651 (+322%), from €513 to €2,164
- Short-term financial debts -€182
down €182 (-50.7%), from €358 to €177
- Other operating charges -€4,609
down €4,609 (-83.0%), from €5,553 to €944
- Depreciation -€4,030
down €4,030 (-53.6%), from €7,512 to €3,482
- Gross operating margin -€3,420
down €3,420 (-20.7%), from -€16,525 to -€19,945
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,511 | €10,152 | -€3,358 | -24.9% |
| Fixed assets | 21/28 | €4,711 | €1,228 | -€3,482 | -73.9% |
| Tangible fixed assets | 22/27 | €4,711 | €1,228 | -€3,482 | -73.9% |
| Plant, machinery and equipment | 23 | €1,830 | €891 | -€938 | -51.3% |
| Furniture and vehicles | 24 | €2,881 | €337 | -€2,544 | -88.3% |
| Current assets | 29/58 | €8,800 | €8,924 | +€124 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,630 | €7,175 | +€3,545 | +97.7% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €3,545 | +€3,545 | |
| Cash at bank and in hand | 54/58 | €3,616 | €1,382 | -€2,234 | -61.8% |
| Deferred charges and accrued income | 490/1 | €1,555 | €367 | -€1,188 | -76.4% |
| Total equity and liabilities | 10/49 | €13,511 | €10,152 | -€3,358 | -24.9% |
| Equity | 10/15 | -€3,017 | -€28,304 | -€25,287 | -838% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,131 | €21,131 | = | 0.0% |
| Distributable reserves | 133 | €21,131 | €21,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,748 | -€68,035 | -€25,287 | -59.2% |
| Amounts payable | 17/49 | €16,527 | €38,456 | +€21,929 | +133% |
| Amounts payable within one year | 42/48 | €16,527 | €38,456 | +€21,929 | +133% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €358 | €177 | -€182 | -50.7% |
| Credit institutions | 430/8 | €358 | €177 | -€182 | -50.7% |
| Trade debts | 44 | €513 | €2,164 | +€1,651 | +322% |
| Suppliers | 440/4 | €513 | €2,164 | +€1,651 | +322% |
| Taxes, remuneration and social security | 45 | €5,158 | €3,137 | -€2,021 | -39.2% |
| Taxes | 450/3 | €5,158 | €3,137 | -€2,021 | -39.2% |
| Other amounts payable | 47/48 | €10,498 | €32,979 | +€22,481 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,512 | €3,482 | -€4,030 | -53.6% |
| Other operating charges | 640/8 | €5,553 | €944 | -€4,609 | -83.0% |
| Gross operating margin | 9900 | -€16,525 | -€19,945 | -€3,420 | -20.7% |
| Operating profit (loss) | 9901 | -€29,591 | -€24,371 | +€5,220 | +17.6% |
| Financial income | 75/76B | €35 | €1 | -€34 | -97.0% |
| Recurring financial income | 75 | €35 | €1 | -€34 | -97.0% |
| Financial charges | 65/66B | €698 | €719 | +€21 | +3.0% |
| Recurring financial charges | 65 | €698 | €719 | +€21 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€30,254 | -€25,089 | +€5,165 | +17.1% |
| Income taxes | 67/77 | €208 | €198 | -€10 | -4.8% |
| Profit (loss) for the period | 9904 | -€30,463 | -€25,287 | +€5,175 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,463 | -€25,287 | +€5,175 | +17.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.