FARMACYZE: 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.
FARMACYZE
Largest movements
- Cash +€41,612
up €41,612 (+234%), from €17,774 to €59,386
mainly Net result for the year (+€33,612) and Tax, wage and social debts (+€8,959)
- Receivables within one year +€1,092
up €1,092 (+8.4%), from €12,984 to €14,076
- Profit (loss) carried forward +€33,612
up €33,612 (+310%), from €10,828 to €44,439
- Tax, wage and social debts +€8,959
up €8,959 (+60.0%), from €14,931 to €23,890
of which Taxes: +€8,948
- Turnover -€36,270
no longer reported in 2025 (was €36,270)
- Gross operating margin +€28,988
up €28,988 (+210%), from €13,774 to €42,761
- Purchases and services -€23,503
no longer reported in 2025 (was €23,503)
- Taxes +€6,047
up €6,047 (+206%), from €2,936 to €8,982
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 | €30,758 | €73,863 | +€43,105 | +140% |
| Fixed assets | 21/28 | - | €400 | +€400 | |
| Tangible fixed assets | 22/27 | - | €400 | +€400 | |
| Furniture and vehicles | 24 | - | €400 | +€400 | |
| Current assets | 29/58 | €30,758 | €73,463 | +€42,704 | +139% |
| Amounts receivable within one year | 40/41 | €12,984 | €14,076 | +€1,092 | +8.4% |
| Trade receivables | 40 | €12,984 | €14,076 | +€1,092 | +8.4% |
| Cash at bank and in hand | 54/58 | €17,774 | €59,386 | +€41,612 | +234% |
| Total equity and liabilities | 10/49 | €30,758 | €73,863 | +€43,105 | +140% |
| Equity | 10/15 | €15,828 | €49,439 | +€33,612 | +212% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,828 | €44,439 | +€33,612 | +310% |
| Amounts payable | 17/49 | €14,931 | €24,424 | +€9,493 | +63.6% |
| Amounts payable within one year | 42/48 | €14,931 | €24,424 | +€9,493 | +63.6% |
| Trade debts | 44 | - | €284 | +€284 | |
| Suppliers | 440/4 | - | €284 | +€284 | |
| Taxes, remuneration and social security | 45 | €14,931 | €23,890 | +€8,959 | +60.0% |
| Taxes | 450/3 | €11,843 | €20,791 | +€8,948 | +75.5% |
| Remuneration and social security | 454/9 | €3,087 | €3,099 | +€12 | +0.4% |
| Other amounts payable | 47/48 | - | €250 | +€250 | |
| Turnover | 70 | €36,270 | - | -€36,270 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,503 | - | -€23,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €128 | +€128 | |
| Other operating charges | 640/8 | - | €28 | +€28 | |
| Gross operating margin | 9900 | €13,774 | €42,761 | +€28,988 | +210% |
| Operating profit (loss) | 9901 | €13,774 | €42,606 | +€28,832 | +209% |
| Financial charges | 65/66B | €10 | €12 | +€2 | +15.3% |
| Recurring financial charges | 65 | €10 | €12 | +€2 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €13,763 | €42,594 | +€28,831 | +209% |
| Income taxes | 67/77 | €2,936 | €8,982 | +€6,047 | +206% |
| Profit (loss) for the period | 9904 | €10,828 | €33,612 | +€22,784 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €10,828 | €33,612 | +€22,784 | +210% |
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 20 October 2026 via checked.be.