FARMACERÈYE: 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.
FARMACERÈYE
Largest movements
- Cash +€4,332
up €4,332 (+179%), from €2,420 to €6,752
mainly Net result for the year (+€17,242) and Other debts (+€5,049)
- Debts after one year -€23,600
down €23,600 (-11.7%), from €202,196 to €178,596
- Reserves +€18,000
up €18,000 (+30.5%), from €59,033 to €77,033
of which Distributable reserves: +€18,000
- Other debts +€5,049
up €5,049 (+84.0%), from €6,009 to €11,059
- Gross operating margin +€3,915
up €3,915 (+14.6%), from €26,906 to €30,821
- Turnover +€3,000
up €3,000 (+10.0%), from €30,000 to €33,000
- Taxes +€1,009
up €1,009 (+21.3%), from €4,738 to €5,747
- Purchases and services -€915
down €915 (-29.6%), from €3,094 to €2,179
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 | €322,167 | €326,499 | +€4,332 | +1.3% |
| Fixed assets | 21/28 | €319,485 | €319,485 | = | 0.0% |
| Financial fixed assets | 28 | €319,485 | €319,485 | = | 0.0% |
| Current assets | 29/58 | €2,682 | €7,014 | +€4,332 | +162% |
| Amounts receivable within one year | 40/41 | €262 | €262 | = | 0.0% |
| Other amounts receivable | 41 | €262 | €262 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,420 | €6,752 | +€4,332 | +179% |
| Total equity and liabilities | 10/49 | €322,167 | €326,499 | +€4,332 | +1.3% |
| Equity | 10/15 | €89,929 | €107,171 | +€17,242 | +19.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €59,033 | €77,033 | +€18,000 | +30.5% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Distributable reserves | 133 | €59,000 | €77,000 | +€18,000 | +30.5% |
| Profit (loss) carried forward | 14 | €896 | €138 | -€758 | -84.6% |
| Amounts payable | 17/49 | €232,238 | €219,328 | -€12,909 | -5.6% |
| Amounts payable after more than one year | 17 | €202,196 | €178,596 | -€23,600 | -11.7% |
| Financial debts | 170/4 | €202,196 | €178,596 | -€23,600 | -11.7% |
| Amounts payable within one year | 42/48 | €30,042 | €40,349 | +€10,307 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €23,075 | €25,542 | +€2,467 | +10.7% |
| Taxes, remuneration and social security | 45 | €957 | €3,748 | +€2,791 | +292% |
| Taxes | 450/3 | €957 | €3,748 | +€2,791 | +292% |
| Other amounts payable | 47/48 | €6,009 | €11,059 | +€5,049 | +84.0% |
| Accrued charges and deferred income | 492/3 | - | €383 | +€383 | |
| Turnover | 70 | €30,000 | €33,000 | +€3,000 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,094 | €2,179 | -€915 | -29.6% |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | €26,906 | €30,821 | +€3,915 | +14.6% |
| Operating profit (loss) | 9901 | €26,686 | €30,601 | +€3,915 | +14.7% |
| Financial charges | 65/66B | €7,783 | €7,612 | -€172 | -2.2% |
| Recurring financial charges | 65 | €7,783 | €7,612 | -€172 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €18,902 | €22,989 | +€4,087 | +21.6% |
| Income taxes | 67/77 | €4,738 | €5,747 | +€1,009 | +21.3% |
| Profit (loss) for the period | 9904 | €14,164 | €17,242 | +€3,078 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,164 | €17,242 | +€3,078 | +21.7% |
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 21 October 2026 via checked.be.