FARMACONSULT DF: 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 DF
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€39,247
up €39,247 (+108.5%), from €36,169 to €75,416
mainly Net result for the year (+€140,722) and Current investments (+€50,000)
- Tangible fixed assets -€32,522
down €32,522 (-3.2%), from €1.0m to €983,518
of which Land and buildings: -€29,670
- Debts after one year -€166,319
down €166,319 (-17.1%), from €973,849 to €807,531
- Reserves +€140,722
up €140,722 (+16.6%), from €849,511 to €990,233
of which Distributable reserves: +€140,722
- Gross operating margin +€23,285
up €23,285 (+20.7%), from €112,440 to €135,724
- Taxes +€7,133
up €7,133 (+33.0%), from €21,616 to €28,749
- Financial charges -€2,757
down €2,757 (-12.4%), from €22,217 to €19,460
- Depreciation +€2,057
up €2,057 (+5.2%), from €39,371 to €41,428
- Financial income +€1,887
up €1,887 (+1.9%), from €100,299 to €102,186
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 | €2,600,501 | €2,588,836 | -€11,665 | -0.4% |
| Fixed assets | 21/28 | €2,391,041 | €2,358,518 | -€32,522 | -1.4% |
| Tangible fixed assets | 22/27 | €1,016,041 | €983,518 | -€32,522 | -3.2% |
| Land and buildings | 22 | €996,285 | €966,615 | -€29,670 | -3.0% |
| Plant, machinery and equipment | 23 | €16,984 | €14,445 | -€2,539 | -14.9% |
| Furniture and vehicles | 24 | €2,772 | €2,458 | -€314 | -11.3% |
| Financial fixed assets | 28 | €1,375,000 | €1,375,000 | = | 0.0% |
| Current assets | 29/58 | €209,460 | €230,318 | +€20,858 | +10.0% |
| Amounts receivable within one year | 40/41 | €50,574 | €74,584 | +€24,010 | +47.5% |
| Trade receivables | 40 | €42,100 | €69,610 | +€27,510 | +65.3% |
| Other amounts receivable | 41 | €8,474 | €4,974 | -€3,500 | -41.3% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €36,169 | €75,416 | +€39,247 | +108.5% |
| Deferred charges and accrued income | 490/1 | €72,718 | €80,319 | +€7,601 | +10.5% |
| Total equity and liabilities | 10/49 | €2,600,501 | €2,588,836 | -€11,665 | -0.4% |
| Equity | 10/15 | €1,353,334 | €1,494,057 | +€140,722 | +10.4% |
| Contributions | 10/11 | €381,200 | €381,200 | = | 0.0% |
| Reserves | 13 | €849,511 | €990,233 | +€140,722 | +16.6% |
| Tax-exempt reserves | 132 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €848,271 | €988,993 | +€140,722 | +16.6% |
| Profit (loss) carried forward | 14 | €122,624 | €122,624 | = | 0.0% |
| Amounts payable | 17/49 | €1,247,167 | €1,094,780 | -€152,387 | -12.2% |
| Amounts payable after more than one year | 17 | €973,849 | €807,531 | -€166,319 | -17.1% |
| Financial debts | 170/4 | €973,849 | €807,531 | -€166,319 | -17.1% |
| Amounts payable within one year | 42/48 | €238,660 | €251,671 | +€13,011 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €165,536 | €166,319 | +€783 | +0.5% |
| Financial debts | 43 | €8,458 | €8,448 | -€10 | -0.1% |
| Credit institutions | 430/8 | €8,458 | €8,448 | -€10 | -0.1% |
| Trade debts | 44 | €10,828 | €5,729 | -€5,100 | -47.1% |
| Suppliers | 440/4 | €10,828 | €5,729 | -€5,100 | -47.1% |
| Taxes, remuneration and social security | 45 | €6,535 | €15,517 | +€8,982 | +137.4% |
| Taxes | 450/3 | €6,535 | €15,517 | +€8,982 | +137.4% |
| Other amounts payable | 47/48 | €47,303 | €55,659 | +€8,356 | +17.7% |
| Accrued charges and deferred income | 492/3 | €34,658 | €35,578 | +€920 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,371 | €41,428 | +€2,057 | +5.2% |
| Other operating charges | 640/8 | €7,036 | €7,551 | +€514 | +7.3% |
| Gross operating margin | 9900 | €112,440 | €135,724 | +€23,285 | +20.7% |
| Operating profit (loss) | 9901 | €66,032 | €86,746 | +€20,713 | +31.4% |
| Financial income | 75/76B | €100,299 | €102,186 | +€1,887 | +1.9% |
| Recurring financial income | 75 | €100,299 | €102,186 | +€1,887 | +1.9% |
| Financial charges | 65/66B | €22,217 | €19,460 | -€2,757 | -12.4% |
| Recurring financial charges | 65 | €22,217 | €19,460 | -€2,757 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €144,115 | €169,472 | +€25,357 | +17.6% |
| Income taxes | 67/77 | €21,616 | €28,749 | +€7,133 | +33.0% |
| Profit (loss) for the period | 9904 | €122,499 | €140,722 | +€18,223 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,499 | €140,722 | +€18,223 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.