EVRARDPHARMA: 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.
EVRARDPHARMA
Largest movements
- Receivables within one year +€19,270
up €19,270 (+42.5%), from €45,319 to €64,589
of which Other amounts receivable: +€10,199
- Cash +€9,197
up €9,197 (+5.2%), from €177,850 to €187,047
mainly Other debts (+€29,707) and Trade debts (+€17,667)
- Tangible fixed assets -€5,176
down €5,176 (-8.3%), from €62,560 to €57,384
- Reserves -€31,687
down €31,687 (-9.9%), from €320,222 to €288,535
of which Distributable reserves: -€31,687
- Other debts +€29,707
up €29,707 (+10,155%), from €293 to €30,000
- Trade debts +€17,667
up €17,667 (+69.3%), from €25,502 to €43,170
of which Suppliers: +€9,948
- Tax, wage and social debts +€13,088
up €13,088 (+86.0%), from €15,219 to €28,307
of which Taxes: +€14,727
- Advances received -€5,018
no longer reported in 2025 (was €5,018)
- Gross operating margin -€19,102
down €19,102 (-24.5%), from €77,841 to €58,739
- Staff costs +€6,267
up €6,267 (+26.2%), from €23,948 to €30,215
- Taxes -€5,936
down €5,936 (-63.8%), from €9,297 to €3,361
- Other operating charges +€5,641
up €5,641 (+730%), from €773 to €6,413
- Financial charges -€797
down €797 (-33.5%), from €2,379 to €1,582
of which Financial charges: -€860
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 | €374,760 | €396,211 | +€21,451 | +5.7% |
| Fixed assets | 21/28 | €62,560 | €57,384 | -€5,176 | -8.3% |
| Tangible fixed assets | 22/27 | €62,560 | €57,384 | -€5,176 | -8.3% |
| Land and buildings | 22 | €62,560 | €57,384 | -€5,176 | -8.3% |
| Current assets | 29/58 | €312,201 | €338,827 | +€26,627 | +8.5% |
| Stocks and contracts in progress | 3 | €87,280 | €85,282 | -€1,998 | -2.3% |
| Stocks | 30/36 | €87,280 | €85,282 | -€1,998 | -2.3% |
| Amounts receivable within one year | 40/41 | €45,319 | €64,589 | +€19,270 | +42.5% |
| Trade receivables | 40 | €35,965 | €45,035 | +€9,070 | +25.2% |
| Other amounts receivable | 41 | €9,355 | €19,554 | +€10,199 | +109% |
| Cash at bank and in hand | 54/58 | €177,850 | €187,047 | +€9,197 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,752 | €1,910 | +€158 | +9.0% |
| Total equity and liabilities | 10/49 | €374,760 | €396,211 | +€21,451 | +5.7% |
| Equity | 10/15 | €326,422 | €294,735 | -€31,687 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €320,222 | €288,535 | -€31,687 | -9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,977 | €10,977 | = | 0.0% |
| Distributable reserves | 133 | €307,385 | €275,697 | -€31,687 | -10.3% |
| Amounts payable | 17/49 | €48,338 | €101,476 | +€53,138 | +110% |
| Amounts payable within one year | 42/48 | €48,254 | €101,476 | +€53,222 | +110% |
| Current portion of amounts payable after more than one year | 42 | €2,222 | - | -€2,222 | |
| Trade debts | 44 | €25,502 | €43,170 | +€17,667 | +69.3% |
| Suppliers | 440/4 | €8,343 | €18,290 | +€9,948 | +119% |
| Bills of exchange payable | 441 | €17,160 | €24,879 | +€7,719 | +45.0% |
| Advances received on contracts in progress | 46 | €5,018 | - | -€5,018 | |
| Taxes, remuneration and social security | 45 | €15,219 | €28,307 | +€13,088 | +86.0% |
| Taxes | 450/3 | €7,033 | €21,761 | +€14,727 | +209% |
| Remuneration and social security | 454/9 | €8,186 | €6,546 | -€1,640 | -20.0% |
| Other amounts payable | 47/48 | €293 | €30,000 | +€29,707 | +10,155% |
| Accrued charges and deferred income | 492/3 | €84 | - | -€84 | |
| Remuneration, social security and pensions | 62 | €23,948 | €30,215 | +€6,267 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,731 | €6,521 | -€209 | -3.1% |
| Other operating charges | 640/8 | €773 | €6,413 | +€5,641 | +730% |
| Gross operating margin | 9900 | €77,841 | €58,739 | -€19,102 | -24.5% |
| Operating profit (loss) | 9901 | €46,390 | €15,589 | -€30,801 | -66.4% |
| Financial income | 75/76B | €419 | €524 | +€104 | +24.9% |
| Recurring financial income | 75 | €419 | €524 | +€104 | +24.9% |
| Financial charges | 65/66B | €2,379 | €1,582 | -€797 | -33.5% |
| Recurring financial charges | 65 | €2,379 | €1,519 | -€860 | -36.2% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €44,430 | €14,531 | -€29,899 | -67.3% |
| Income taxes | 67/77 | €9,297 | €3,361 | -€5,936 | -63.8% |
| Profit (loss) for the period | 9904 | €35,133 | €11,170 | -€23,963 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,133 | €11,170 | -€23,963 | -68.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.