EURO 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.
EURO PHARMA
Largest movements
- Tangible fixed assets +€26,529
up €26,529 (+17.1%), from €155,159 to €181,689
of which Furniture and vehicles: +€38,986
- Receivables within one year +€4,157
up €4,157 (+12.5%), from €33,213 to €37,370
of which Trade receivables: +€11,749
- Debts after one year +€38,694
up €38,694 (+10.0%), from €386,663 to €425,357
of which Other amounts payable: +€100,000
- Profit (loss) carried forward -€36,405
down €36,405 (-9.0%), from -€403,676 to -€440,082
- Trade debts +€23,233
up €23,233 (+19.4%), from €119,827 to €143,059
- Current portion of long-term debt +€2,652
up €2,652 (+4.5%), from €58,654 to €61,306
- Gross operating margin +€253,662
up €253,662, from -€235,902 to €17,760
- Other operating charges -€51,091
down €51,091 (-99.6%), from €51,305 to €214
- Depreciation +€18,731
up €18,731 (+74.6%), from €25,110 to €43,842
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 | €191,483 | €219,641 | +€28,158 | +14.7% |
| Fixed assets | 21/28 | €155,159 | €181,689 | +€26,529 | +17.1% |
| Tangible fixed assets | 22/27 | €155,159 | €181,689 | +€26,529 | +17.1% |
| Plant, machinery and equipment | 23 | €97,752 | €88,822 | -€8,930 | -9.1% |
| Furniture and vehicles | 24 | €30,081 | €69,067 | +€38,986 | +130% |
| Other tangible fixed assets | 26 | €27,326 | €23,800 | -€3,526 | -12.9% |
| Current assets | 29/58 | €36,324 | €37,952 | +€1,628 | +4.5% |
| Amounts receivable within one year | 40/41 | €33,213 | €37,370 | +€4,157 | +12.5% |
| Trade receivables | 40 | €20,240 | €31,989 | +€11,749 | +58.0% |
| Other amounts receivable | 41 | €12,973 | €5,381 | -€7,592 | -58.5% |
| Cash at bank and in hand | 54/58 | €1,050 | €547 | -€502 | -47.8% |
| Deferred charges and accrued income | 490/1 | €2,062 | €35 | -€2,027 | -98.3% |
| Total equity and liabilities | 10/49 | €191,483 | €219,641 | +€28,158 | +14.7% |
| Equity | 10/15 | -€398,676 | -€435,082 | -€36,405 | -9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€403,676 | -€440,082 | -€36,405 | -9.0% |
| Amounts payable | 17/49 | €590,160 | €654,723 | +€64,563 | +10.9% |
| Amounts payable after more than one year | 17 | €386,663 | €425,357 | +€38,694 | +10.0% |
| Financial debts | 170/4 | €186,663 | €125,357 | -€61,306 | -32.8% |
| Other amounts payable | 178/9 | €200,000 | €300,000 | +€100,000 | +50.0% |
| Amounts payable within one year | 42/48 | €203,481 | €229,365 | +€25,884 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €58,654 | €61,306 | +€2,652 | +4.5% |
| Trade debts | 44 | €119,827 | €143,059 | +€23,233 | +19.4% |
| Suppliers | 440/4 | €119,827 | €143,059 | +€23,233 | +19.4% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Remuneration, social security and pensions | 62 | €409 | €35 | -€374 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,110 | €43,842 | +€18,731 | +74.6% |
| Other operating charges | 640/8 | €51,305 | €214 | -€51,091 | -99.6% |
| Gross operating margin | 9900 | -€235,902 | €17,760 | +€253,662 | |
| Operating profit (loss) | 9901 | -€312,727 | -€26,330 | +€286,396 | +91.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €11,480 | €10,075 | -€1,404 | -12.2% |
| Recurring financial charges | 65 | €11,480 | €10,075 | -€1,404 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€324,206 | -€36,405 | +€287,801 | +88.8% |
| Profit (loss) for the period | 9904 | -€324,206 | -€36,405 | +€287,801 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€324,206 | -€36,405 | +€287,801 | +88.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.