Farmacenter: what changed
Two fiscal 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.
Farmacenter
Largest movements
- Receivables within one year +€24,261
up €24,261 (+11.5%), from €210,463 to €234,724
of which Trade receivables: +€22,586
- Tangible fixed assets +€21,155
up €21,155 (+7.7%), from €273,681 to €294,835
of which Plant, machinery and equipment: +€26,597
- Stocks and contracts +€17,940
up €17,940 (+6.8%), from €264,894 to €282,834
- Other debts +€87,518
up €87,518 (+32.2%), from €271,946 to €359,464
- Trade debts -€17,541
down €17,541 (-16.0%), from €109,721 to €92,180
- Gross operating margin +€24,072
up €24,072 (+8.0%), from €302,744 to €326,816
- Depreciation +€14,059
up €14,059 (+69.6%), from €20,206 to €34,265
- Staff costs +€12,238
up €12,238 (+8.2%), from €149,448 to €161,685
- Financial charges +€7,317
up €7,317 (+75.4%), from €9,708 to €17,024
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 | €964,998 | €1,037,835 | +€72,836 | +7.5% |
| Fixed assets | 21/28 | €377,195 | €398,350 | +€21,155 | +5.6% |
| Tangible fixed assets | 22/27 | €273,681 | €294,835 | +€21,155 | +7.7% |
| Plant, machinery and equipment | 23 | €244,289 | €270,886 | +€26,597 | +10.9% |
| Furniture and vehicles | 24 | €29,391 | €23,949 | -€5,442 | -18.5% |
| Financial fixed assets | 28 | €103,515 | €103,515 | = | 0.0% |
| Current assets | 29/58 | €587,803 | €639,485 | +€51,682 | +8.8% |
| Stocks and contracts in progress | 3 | €264,894 | €282,834 | +€17,940 | +6.8% |
| Stocks | 30/36 | €264,894 | €282,834 | +€17,940 | +6.8% |
| Amounts receivable within one year | 40/41 | €210,463 | €234,724 | +€24,261 | +11.5% |
| Trade receivables | 40 | €201,673 | €224,260 | +€22,586 | +11.2% |
| Other amounts receivable | 41 | €8,790 | €10,465 | +€1,675 | +19.1% |
| Cash at bank and in hand | 54/58 | €112,277 | €120,391 | +€8,114 | +7.2% |
| Deferred charges and accrued income | 490/1 | €170 | €1,536 | +€1,366 | +803.4% |
| Total equity and liabilities | 10/49 | €964,998 | €1,037,835 | +€72,836 | +7.5% |
| Equity | 10/15 | €313,049 | €315,778 | +€2,729 | +0.9% |
| Contributions | 10/11 | €43,586 | €43,586 | = | 0.0% |
| Reserves | 13 | €36,816 | €39,545 | +€2,729 | +7.4% |
| Tax-exempt reserves | 132 | €3,998 | €3,998 | = | 0.0% |
| Distributable reserves | 133 | €32,818 | €35,547 | +€2,729 | +8.3% |
| Profit (loss) carried forward | 14 | €232,648 | €232,648 | = | 0.0% |
| Amounts payable | 17/49 | €651,949 | €722,056 | +€70,107 | +10.8% |
| Amounts payable after more than one year | 17 | €195,750 | €193,174 | -€2,576 | -1.3% |
| Financial debts | 170/4 | €195,750 | €193,174 | -€2,576 | -1.3% |
| Amounts payable within one year | 42/48 | €455,574 | €528,189 | +€72,616 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €55,500 | €56,750 | +€1,250 | +2.3% |
| Trade debts | 44 | €109,721 | €92,180 | -€17,541 | -16.0% |
| Suppliers | 440/4 | €109,721 | €92,180 | -€17,541 | -16.0% |
| Taxes, remuneration and social security | 45 | €18,406 | €19,796 | +€1,389 | +7.5% |
| Taxes | 450/3 | €1,169 | €1,379 | +€210 | +17.9% |
| Remuneration and social security | 454/9 | €17,238 | €18,417 | +€1,180 | +6.8% |
| Other amounts payable | 47/48 | €271,946 | €359,464 | +€87,518 | +32.2% |
| Accrued charges and deferred income | 492/3 | €625 | €693 | +€67 | +10.8% |
| Non-recurring operating income | 76A | €3,500 | €0 | -€3,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €149,448 | €161,685 | +€12,238 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,206 | €34,265 | +€14,059 | +69.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €302,744 | €326,816 | +€24,072 | +8.0% |
| Operating profit (loss) | 9901 | €132,703 | €130,466 | -€2,238 | -1.7% |
| Financial income | 75/76B | €2,471 | €1,784 | -€687 | -27.8% |
| Recurring financial income | 75 | €2,471 | €1,784 | -€687 | -27.8% |
| Financial charges | 65/66B | €9,708 | €17,024 | +€7,317 | +75.4% |
| Recurring financial charges | 65 | €9,708 | €17,024 | +€7,317 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €125,467 | €115,226 | -€10,241 | -8.2% |
| Income taxes | 67/77 | €93 | €497 | +€404 | +433.2% |
| Profit (loss) for the period | 9904 | €125,374 | €114,729 | -€10,645 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €125,374 | €114,729 | -€10,645 | -8.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.