FARMACONSULT: 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.
FARMACONSULT
Largest movements
- Cash +€61,241
up €61,241 (+10.2%), from €602,466 to €663,707
mainly Net result for the year (+€351,035) and Depreciation (+€10,519)
- Reserves +€172,000
up €172,000 (+12.5%), from €1.4m to €1.5m
- Other debts -€132,000
down €132,000 (-100%), from €132,000 to €0
- Gross operating margin +€89,031
up €89,031 (+245%), from €36,309 to €125,339
- Taxes +€28,659
up €28,659 (+91.7%), from €31,239 to €59,899
- Depreciation -€6,905
down €6,905 (-39.6%), from €17,424 to €10,519
- Financial income +€5,178
up €5,178 (+1.7%), from €299,600 to €304,779
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 | €1,892,231 | €1,938,095 | +€45,864 | +2.4% |
| Fixed assets | 21/28 | €1,203,676 | €1,193,158 | -€10,519 | -0.9% |
| Tangible fixed assets | 22/27 | €17,792 | €7,273 | -€10,519 | -59.1% |
| Plant, machinery and equipment | 23 | €543 | €328 | -€215 | -39.5% |
| Furniture and vehicles | 24 | €17,249 | €6,945 | -€10,304 | -59.7% |
| Financial fixed assets | 28 | €1,185,884 | €1,185,884 | = | 0.0% |
| Current assets | 29/58 | €688,555 | €744,937 | +€56,383 | +8.2% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,744 | €75,988 | -€5,756 | -7.0% |
| Trade receivables | 40 | €50,442 | €57,740 | +€7,299 | +14.5% |
| Other amounts receivable | 41 | €31,302 | €18,248 | -€13,054 | -41.7% |
| Cash at bank and in hand | 54/58 | €602,466 | €663,707 | +€61,241 | +10.2% |
| Deferred charges and accrued income | 490/1 | €3,145 | €4,043 | +€898 | +28.6% |
| Total equity and liabilities | 10/49 | €1,892,231 | €1,938,095 | +€45,864 | +2.4% |
| Equity | 10/15 | €1,650,996 | €1,823,031 | +€172,035 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,375,000 | €1,547,000 | +€172,000 | +12.5% |
| Distributable reserves | 133 | €1,375,000 | €1,547,000 | +€172,000 | +12.5% |
| Profit (loss) carried forward | 14 | €257,396 | €257,431 | +€35 | 0.0% |
| Amounts payable | 17/49 | €241,235 | €115,064 | -€126,171 | -52.3% |
| Amounts payable after more than one year | 17 | €79,521 | €83,894 | +€4,373 | +5.5% |
| Financial debts | 170/4 | €79,521 | €83,894 | +€4,373 | +5.5% |
| Amounts payable within one year | 42/48 | €155,445 | €25,527 | -€129,918 | -83.6% |
| Trade debts | 44 | €1,412 | €6,452 | +€5,040 | +357% |
| Suppliers | 440/4 | €1,412 | €6,452 | +€5,040 | +357% |
| Taxes, remuneration and social security | 45 | €22,034 | €19,075 | -€2,958 | -13.4% |
| Taxes | 450/3 | €22,034 | €15,240 | -€6,793 | -30.8% |
| Remuneration and social security | 454/9 | €0 | €3,835 | +€3,835 | |
| Other amounts payable | 47/48 | €132,000 | €0 | -€132,000 | -100% |
| Accrued charges and deferred income | 492/3 | €6,269 | €5,643 | -€626 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,424 | €10,519 | -€6,905 | -39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,477 | €2,672 | +€1,194 | +80.8% |
| Gross operating margin | 9900 | €36,309 | €125,339 | +€89,031 | +245% |
| Operating profit (loss) | 9901 | €17,408 | €112,149 | +€94,742 | +544% |
| Financial income | 75/76B | €299,600 | €304,779 | +€5,178 | +1.7% |
| Recurring financial income | 75 | €299,600 | €304,779 | +€5,178 | +1.7% |
| Financial charges | 65/66B | €6,512 | €5,993 | -€518 | -8.0% |
| Recurring financial charges | 65 | €6,512 | €5,993 | -€518 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €310,496 | €410,934 | +€100,438 | +32.3% |
| Income taxes | 67/77 | €31,239 | €59,899 | +€28,659 | +91.7% |
| Profit (loss) for the period | 9904 | €279,257 | €351,035 | +€71,779 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €279,257 | €351,035 | +€71,779 | +25.7% |
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 30 October 2026 via checked.be.