Farma Danaux: 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.
What changed
Farma Danaux
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,076
2024 · €72,091-€2,016
Equity
€817,167
2024 · €747,091+€70,076
Cash
€36,806
2024 · €47,975-€11,169
Balance sheet total
€2.1m
2024 · €2.0m+€76,491
Largest movements
Assets
- Current investments +€90,000
up €90,000 (+225%), from €40,000 to €130,000
Equity and liabilities
- Reserves +€70,076
up €70,076 (+97.2%), from €72,091 to €142,167
Income statement
- Gross operating margin -€14,629
down €14,629 (-8.4%), from €174,787 to €160,159
- Financial charges -€9,707
down €9,707 (-12.9%), from €75,284 to €65,577
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.
Result 2024
€72,091
Gross operating margin
-€14,629
Other operating charges
-€144
Financial income
+€1,579
Financial charges
+€9,707
Taxes
+€1,470
Result 2025
€70,076
raises the resultlowers the result
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.
From operations
+€65,331
Investment
-€90,000
Financing
+€13,500
Cash 2024
€47,975
From operations (derived)
+€65,331
Net result for the year
+€70,076
Receivables within one year
+€2,760
Deferred charges and accrued income
-€419
Trade debts
+€533
Tax, wage and social debts
+€457
Accrued charges and deferred income
-€8,075
Investment (derived)
-€90,000
Current investments
-€90,000
Financing
+€13,500
Debts after one year
+€13,500
Cash 2025
€36,806
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,995,498 | €2,071,989 | +€76,491 | +3.8% |
| Fixed assets | 21/28 | €1,836,787 | €1,836,787 | = | 0.0% |
| Financial fixed assets | 28 | €1,836,787 | €1,836,787 | = | 0.0% |
| Current assets | 29/58 | €158,712 | €235,202 | +€76,491 | +48.2% |
| Amounts receivable within one year | 40/41 | €70,520 | €67,760 | -€2,760 | -3.9% |
| Trade receivables | 40 | €70,520 | €67,760 | -€2,760 | -3.9% |
| Current investments | 50/53 | €40,000 | €130,000 | +€90,000 | +225% |
| Cash at bank and in hand | 54/58 | €47,975 | €36,806 | -€11,169 | -23.3% |
| Deferred charges and accrued income | 490/1 | €217 | €636 | +€419 | +193% |
| Total equity and liabilities | 10/49 | €1,995,498 | €2,071,989 | +€76,491 | +3.8% |
| Equity | 10/15 | €747,091 | €817,167 | +€70,076 | +9.4% |
| Contributions | 10/11 | €675,000 | €675,000 | = | 0.0% |
| Reserves | 13 | €72,091 | €142,167 | +€70,076 | +97.2% |
| Distributable reserves | 133 | €72,091 | €142,167 | +€70,076 | +97.2% |
| Amounts payable | 17/49 | €1,248,407 | €1,254,822 | +€6,415 | +0.5% |
| Amounts payable after more than one year | 17 | €1,145,000 | €1,158,500 | +€13,500 | +1.2% |
| Financial debts | 170/4 | €500,000 | €475,000 | -€25,000 | -5.0% |
| Other amounts payable | 178/9 | €645,000 | €683,500 | +€38,500 | +6.0% |
| Amounts payable within one year | 42/48 | €44,767 | €45,757 | +€990 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,480 | €3,013 | +€533 | +21.5% |
| Suppliers | 440/4 | €2,480 | €3,013 | +€533 | +21.5% |
| Taxes, remuneration and social security | 45 | €17,187 | €17,643 | +€457 | +2.7% |
| Taxes | 450/3 | €17,187 | €17,643 | +€457 | +2.7% |
| Other amounts payable | 47/48 | €101 | €101 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €58,640 | €50,565 | -€8,075 | -13.8% |
| Other operating charges | 640/8 | €139 | €283 | +€144 | +104% |
| Gross operating margin | 9900 | €174,787 | €160,159 | -€14,629 | -8.4% |
| Operating profit (loss) | 9901 | €174,649 | €159,876 | -€14,773 | -8.5% |
| Financial income | 75/76B | €320 | €1,899 | +€1,579 | +494% |
| Recurring financial income | 75 | €320 | €1,899 | +€1,579 | +494% |
| Financial charges | 65/66B | €75,284 | €65,577 | -€9,707 | -12.9% |
| Recurring financial charges | 65 | €75,284 | €65,577 | -€9,707 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €99,684 | €96,198 | -€3,486 | -3.5% |
| Income taxes | 67/77 | €27,593 | €26,123 | -€1,470 | -5.3% |
| Profit (loss) for the period | 9904 | €72,091 | €70,076 | -€2,016 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,091 | €70,076 | -€2,016 | -2.8% |
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 25 October 2026 via checked.be.