EXTRAPHARM HUY: 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.
EXTRAPHARM HUY
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+219.5%), from €515,102 to €1.6m
of which Land and buildings: +€1.1m
- Stocks and contracts +€72,262
up €72,262 (+23.1%), from €313,073 to €385,335
- Cash -€41,205
down €41,205 (-21.2%), from €194,012 to €152,807
mainly Investment in fixed assets (net) (-€1.2m) and Net result for the year (-€124,683)
- Receivables within one year +€30,674
up €30,674 (+25.0%), from €122,619 to €153,292
of which Trade receivables: +€27,625
- Debts after one year +€944,959
up €944,959 (+216.9%), from €435,642 to €1.4m
- Short-term financial debts +€247,229
new in 2025: €247,229
- Trade debts +€160,422
up €160,422 (+70.1%), from €228,872 to €389,293
- Profit (loss) carried forward -€124,683
down €124,683, from €0 to -€124,683
- Other debts -€102,709
down €102,709 (-27.7%), from €371,090 to €268,381
- Staff costs +€99,632
up €99,632 (+109.5%), from €91,021 to €190,653
- Gross operating margin -€68,852
down €68,852 (-22.3%), from €309,256 to €240,405
- Financial charges +€44,893
up €44,893 (+285.3%), from €15,733 to €60,626
- Depreciation +€42,123
up €42,123 (+63.4%), from €66,465 to €108,588
- Taxes -€27,746
down €27,746 (-100.0%), from €27,746 to €0
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 | €1,253,733 | €2,434,326 | +€1.2m | +94.2% |
| Fixed assets | 21/28 | €608,809 | €1,724,579 | +€1.1m | +183.3% |
| Intangible fixed assets | 21 | €93,708 | €78,826 | -€14,882 | -15.9% |
| Tangible fixed assets | 22/27 | €515,102 | €1,645,753 | +€1.1m | +219.5% |
| Land and buildings | 22 | €334,794 | €1,413,141 | +€1.1m | +322.1% |
| Plant, machinery and equipment | 23 | €170,105 | €217,538 | +€47,434 | +27.9% |
| Furniture and vehicles | 24 | €8,798 | €13,669 | +€4,871 | +55.4% |
| Other tangible fixed assets | 26 | €1,405 | €1,405 | = | 0.0% |
| Current assets | 29/58 | €644,924 | €709,746 | +€64,822 | +10.1% |
| Stocks and contracts in progress | 3 | €313,073 | €385,335 | +€72,262 | +23.1% |
| Stocks | 30/36 | €313,073 | €385,335 | +€72,262 | +23.1% |
| Amounts receivable within one year | 40/41 | €122,619 | €153,292 | +€30,674 | +25.0% |
| Trade receivables | 40 | €111,891 | €139,516 | +€27,625 | +24.7% |
| Other amounts receivable | 41 | €10,728 | €13,776 | +€3,049 | +28.4% |
| Cash at bank and in hand | 54/58 | €194,012 | €152,807 | -€41,205 | -21.2% |
| Deferred charges and accrued income | 490/1 | €15,221 | €18,312 | +€3,091 | +20.3% |
| Total equity and liabilities | 10/49 | €1,253,733 | €2,434,326 | +€1.2m | +94.2% |
| Equity | 10/15 | €142,316 | €17,633 | -€124,683 | -87.6% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €127,816 | €127,816 | = | 0.0% |
| Distributable reserves | 133 | €127,816 | €127,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€124,683 | -€124,683 | |
| Amounts payable | 17/49 | €1,111,417 | €2,416,693 | +€1.3m | +117.4% |
| Amounts payable after more than one year | 17 | €435,642 | €1,380,602 | +€944,959 | +216.9% |
| Financial debts | 170/4 | €435,642 | €1,380,602 | +€944,959 | +216.9% |
| Amounts payable within one year | 42/48 | €674,748 | €1,030,734 | +€355,986 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €59,518 | €106,357 | +€46,840 | +78.7% |
| Financial debts | 43 | - | €247,229 | +€247,229 | |
| Credit institutions | 430/8 | - | €247,229 | +€247,229 | |
| Trade debts | 44 | €228,872 | €389,293 | +€160,422 | +70.1% |
| Suppliers | 440/4 | €228,872 | €389,293 | +€160,422 | +70.1% |
| Advances received on contracts in progress | 46 | - | €1,529 | +€1,529 | |
| Taxes, remuneration and social security | 45 | €15,269 | €17,945 | +€2,676 | +17.5% |
| Taxes | 450/3 | €4 | €1,423 | +€1,419 | +40212.2% |
| Remuneration and social security | 454/9 | €15,265 | €16,522 | +€1,257 | +8.2% |
| Other amounts payable | 47/48 | €371,090 | €268,381 | -€102,709 | -27.7% |
| Accrued charges and deferred income | 492/3 | €1,027 | €5,357 | +€4,330 | +421.6% |
| Remuneration, social security and pensions | 62 | €91,021 | €190,653 | +€99,632 | +109.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,465 | €108,588 | +€42,123 | +63.4% |
| Other operating charges | 640/8 | €3,861 | €6,221 | +€2,360 | +61.1% |
| Gross operating margin | 9900 | €309,256 | €240,405 | -€68,852 | -22.3% |
| Operating profit (loss) | 9901 | €147,910 | -€65,058 | -€212,967 | |
| Financial income | 75/76B | €1,164 | €1,000 | -€163 | -14.0% |
| Recurring financial income | 75 | €1,164 | €1,000 | -€163 | -14.0% |
| Financial charges | 65/66B | €15,733 | €60,626 | +€44,893 | +285.3% |
| Recurring financial charges | 65 | €15,733 | €60,626 | +€44,893 | +285.3% |
| Profit (loss) for the period before taxes | 9903 | €133,340 | -€124,683 | -€258,023 | |
| Income taxes | 67/77 | €27,746 | €0 | -€27,746 | -100.0% |
| Profit (loss) for the period | 9904 | €105,594 | -€124,683 | -€230,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,594 | -€124,683 | -€230,277 |
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 12 October 2026 via checked.be.