EUREKA 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.
EUREKA PHARMA
Largest movements
- Tangible fixed assets -€71,931
down €71,931 (-22.3%), from €323,266 to €251,335
of which Furniture and vehicles: -€74,284
- Receivables within one year +€70,637
up €70,637 (+19.3%), from €365,979 to €436,616
of which Trade receivables: +€147,393
- Stocks and contracts -€32,766
down €32,766 (-4.9%), from €663,201 to €630,435
- Trade debts -€51,793
down €51,793 (-29.0%), from €178,492 to €126,699
- Staff costs +€44,882
up €44,882 (+8.7%), from €517,688 to €562,571
- Financial income +€32,557
up €32,557 (+452.7%), from €7,191 to €39,748
- Gross operating margin -€13,966
down €13,966 (-1.9%), from €735,335 to €721,369
- Taxes -€11,550
down €11,550 (-44.4%), from €25,988 to €14,438
- Depreciation +€11,322
up €11,322 (+7.9%), from €142,472 to €153,794
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,916,628 | €1,898,335 | -€18,293 | -1.0% |
| Fixed assets | 21/28 | €370,402 | €292,195 | -€78,207 | -21.1% |
| Intangible fixed assets | 21 | €41,536 | €35,260 | -€6,276 | -15.1% |
| Tangible fixed assets | 22/27 | €323,266 | €251,335 | -€71,931 | -22.3% |
| Plant, machinery and equipment | 23 | - | €2,356 | +€2,356 | |
| Furniture and vehicles | 24 | €311,360 | €237,076 | -€74,284 | -23.9% |
| Other tangible fixed assets | 26 | €11,906 | €11,903 | -€3 | 0.0% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €1,546,226 | €1,606,140 | +€59,913 | +3.9% |
| Stocks and contracts in progress | 3 | €663,201 | €630,435 | -€32,766 | -4.9% |
| Stocks | 30/36 | €663,201 | €630,435 | -€32,766 | -4.9% |
| Amounts receivable within one year | 40/41 | €365,979 | €436,616 | +€70,637 | +19.3% |
| Trade receivables | 40 | €193,938 | €341,331 | +€147,393 | +76.0% |
| Other amounts receivable | 41 | €172,041 | €95,286 | -€76,756 | -44.6% |
| Current investments | 50/53 | €485,536 | €494,164 | +€8,629 | +1.8% |
| Deferred charges and accrued income | 490/1 | €31,510 | €44,924 | +€13,413 | +42.6% |
| Total equity and liabilities | 10/49 | €1,916,628 | €1,898,335 | -€18,293 | -1.0% |
| Equity | 10/15 | €1,607,946 | €1,623,331 | +€15,385 | +1.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,557,946 | €1,573,331 | +€15,385 | +1.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,552,946 | €1,568,331 | +€15,385 | +1.0% |
| Amounts payable | 17/49 | €308,682 | €275,003 | -€33,678 | -10.9% |
| Amounts payable within one year | 42/48 | €308,682 | €275,003 | -€33,678 | -10.9% |
| Financial debts | 43 | €3,044 | - | -€3,044 | |
| Credit institutions | 430/8 | €3,044 | - | -€3,044 | |
| Trade debts | 44 | €178,492 | €126,699 | -€51,793 | -29.0% |
| Suppliers | 440/4 | €178,492 | €126,699 | -€51,793 | -29.0% |
| Taxes, remuneration and social security | 45 | €50,779 | €68,119 | +€17,340 | +34.1% |
| Remuneration and social security | 454/9 | €50,779 | €68,119 | +€17,340 | +34.1% |
| Other amounts payable | 47/48 | €76,367 | €80,186 | +€3,818 | +5.0% |
| Remuneration, social security and pensions | 62 | €517,688 | €562,571 | +€44,882 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,472 | €153,794 | +€11,322 | +7.9% |
| Other operating charges | 640/8 | €1,179 | €1,468 | +€289 | +24.5% |
| Gross operating margin | 9900 | €735,335 | €721,369 | -€13,966 | -1.9% |
| Operating profit (loss) | 9901 | €73,995 | €3,536 | -€70,459 | -95.2% |
| Financial income | 75/76B | €7,191 | €39,748 | +€32,557 | +452.7% |
| Recurring financial income | 75 | €7,191 | €39,748 | +€32,557 | +452.7% |
| Financial charges | 65/66B | €9,771 | €13,460 | +€3,689 | +37.8% |
| Recurring financial charges | 65 | €9,771 | €13,460 | +€3,689 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €71,415 | €29,823 | -€41,591 | -58.2% |
| Income taxes | 67/77 | €25,988 | €14,438 | -€11,550 | -44.4% |
| Profit (loss) for the period | 9904 | €45,426 | €15,385 | -€30,041 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,426 | €15,385 | -€30,041 | -66.1% |
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 10 October 2026 via checked.be.