Farmaceutica: 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.
Farmaceutica
Largest movements
- Cash +€8,550
up €8,550 (+5.0%), from €169,538 to €178,087
mainly Stocks and contracts (+€7,789) and Investment in fixed assets (net) (+€1,717)
- Stocks and contracts -€7,789
down €7,789 (-93.2%), from €8,359 to €570
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services +€33,407
up €33,407 (+20.7%), from €161,277 to €194,683
- Turnover +€19,562
up €19,562 (+12.1%), from €162,242 to €181,804
- Gross operating margin -€14,997
down €14,997, from €14,355 to -€643
- Financial charges -€10,978
down €10,978 (-96.2%), from €11,407 to €429
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,960 | €184,135 | -€1,825 | -1.0% |
| Fixed assets | 21/28 | €2,668 | €951 | -€1,717 | -64.4% |
| Financial fixed assets | 28 | €2,668 | €951 | -€1,717 | -64.4% |
| Current assets | 29/58 | €183,292 | €183,184 | -€108 | -0.1% |
| Stocks and contracts in progress | 3 | €8,359 | €570 | -€7,789 | -93.2% |
| Stocks | 30/36 | €8,359 | €570 | -€7,789 | -93.2% |
| Amounts receivable within one year | 40/41 | €3,865 | €4,526 | +€661 | +17.1% |
| Trade receivables | 40 | €3,865 | €4,526 | +€661 | +17.1% |
| Cash at bank and in hand | 54/58 | €169,538 | €178,087 | +€8,550 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,530 | - | -€1,530 | |
| Total equity and liabilities | 10/49 | €185,960 | €184,135 | -€1,825 | -1.0% |
| Equity | 10/15 | €184,125 | €183,651 | -€473 | -0.3% |
| Contributions | 10/11 | €62,299 | €62,299 | = | 0.0% |
| Capital | 10 | €62,299 | €62,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,826 | €121,353 | -€473 | -0.4% |
| Amounts payable | 17/49 | €1,835 | €483 | -€1,352 | -73.7% |
| Amounts payable within one year | 42/48 | €1,835 | €483 | -€1,352 | -73.7% |
| Trade debts | 44 | €1,557 | €295 | -€1,261 | -81.0% |
| Suppliers | 440/4 | €1,557 | €295 | -€1,261 | -81.0% |
| Taxes, remuneration and social security | 45 | €278 | €188 | -€90 | -32.5% |
| Taxes | 450/3 | €278 | €188 | -€90 | -32.5% |
| Turnover | 70 | €162,242 | €181,804 | +€19,562 | +12.1% |
| Membership fees, donations, legacies and grants | 73 | €10,965 | €12,037 | +€1,073 | +9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,277 | €194,683 | +€33,407 | +20.7% |
| Gross operating margin | 9900 | €14,355 | -€643 | -€14,997 | |
| Operating profit (loss) | 9901 | €14,355 | -€643 | -€14,997 | |
| Financial income | 75/76B | €862 | €1,008 | +€146 | +16.9% |
| Recurring financial income | 75 | €862 | €1,008 | +€146 | +16.9% |
| Financial charges | 65/66B | €11,407 | €429 | -€10,978 | -96.2% |
| Recurring financial charges | 65 | €11,407 | €429 | -€10,978 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €3,810 | -€64 | -€3,874 | |
| Income taxes | 67/77 | €1,266 | €409 | -€856 | -67.7% |
| Profit (loss) for the period | 9904 | €2,544 | -€473 | -€3,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,544 | -€473 | -€3,017 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.