FASYLPHARMA: what changed
Two fiscal 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.
FASYLPHARMA
Largest movements
- Cash -€17,063
down €17,063 (-16.6%), from €102,826 to €85,763
mainly Other debts (-€29,969) and Current portion of long-term debt (-€23,192)
- Tangible fixed assets -€12,446
down €12,446 (-20.3%), from €61,340 to €48,894
of which Furniture and vehicles: -€8,970
- Deferred charges and accrued income -€8,685
down €8,685 (-31.9%), from €27,214 to €18,529
- Stocks and contracts +€7,508
up €7,508 (+9.8%), from €76,428 to €83,936
- Receivables within one year -€3,872
down €3,872 (-22.7%), from €17,067 to €13,195
of which Other amounts receivable: -€11,506
- Other debts -€29,969
down €29,969 (-99.9%), from €30,000 to €31
- Current portion of long-term debt -€23,192
down €23,192 (-90.0%), from €25,769 to €2,576
- Reserves +€15,509
up €15,509 (+9.7%), from €159,712 to €175,221
of which Distributable reserves: +€15,509
- Tax, wage and social debts +€5,092
up €5,092 (+1053.6%), from €483 to €5,576
of which Remuneration and social security: +€3,542
- Gross operating margin -€13,860
down €13,860 (-26.0%), from €53,232 to €39,372
- Taxes -€2,746
down €2,746 (-26.6%), from €10,322 to €7,576
- Financial charges +€1,001
up €1,001 (+76.2%), from €1,314 to €2,315
- Other operating charges -€840
down €840 (-35.3%), from €2,380 to €1,539
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 | €284,875 | €250,318 | -€34,558 | -12.1% |
| Fixed assets | 21/28 | €61,340 | €48,894 | -€12,446 | -20.3% |
| Tangible fixed assets | 22/27 | €61,340 | €48,894 | -€12,446 | -20.3% |
| Land and buildings | 22 | €49,469 | €45,993 | -€3,476 | -7.0% |
| Furniture and vehicles | 24 | €11,871 | €2,902 | -€8,970 | -75.6% |
| Current assets | 29/58 | €223,535 | €201,423 | -€22,112 | -9.9% |
| Stocks and contracts in progress | 3 | €76,428 | €83,936 | +€7,508 | +9.8% |
| Stocks | 30/36 | €76,428 | €83,936 | +€7,508 | +9.8% |
| Amounts receivable within one year | 40/41 | €17,067 | €13,195 | -€3,872 | -22.7% |
| Trade receivables | 40 | €1,587 | €9,220 | +€7,634 | +481.2% |
| Other amounts receivable | 41 | €15,481 | €3,975 | -€11,506 | -74.3% |
| Cash at bank and in hand | 54/58 | €102,826 | €85,763 | -€17,063 | -16.6% |
| Deferred charges and accrued income | 490/1 | €27,214 | €18,529 | -€8,685 | -31.9% |
| Total equity and liabilities | 10/49 | €284,875 | €250,318 | -€34,558 | -12.1% |
| Equity | 10/15 | €218,833 | €234,342 | +€15,509 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €159,712 | €175,221 | +€15,509 | +9.7% |
| Tax-exempt reserves | 132 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €147,312 | €162,821 | +€15,509 | +10.5% |
| Profit (loss) carried forward | 14 | €52,920 | €52,920 | = | 0.0% |
| Amounts payable | 17/49 | €66,043 | €15,976 | -€50,067 | -75.8% |
| Amounts payable after more than one year | 17 | €2,576 | - | -€2,576 | |
| Financial debts | 170/4 | €2,576 | - | -€2,576 | |
| Amounts payable within one year | 42/48 | €63,466 | €15,976 | -€47,490 | -74.8% |
| Current portion of amounts payable after more than one year | 42 | €25,769 | €2,576 | -€23,192 | -90.0% |
| Trade debts | 44 | €7,214 | €7,792 | +€578 | +8.0% |
| Suppliers | 440/4 | €7,214 | €7,792 | +€578 | +8.0% |
| Taxes, remuneration and social security | 45 | €483 | €5,576 | +€5,092 | +1053.6% |
| Taxes | 450/3 | €483 | €2,034 | +€1,551 | +320.9% |
| Remuneration and social security | 454/9 | - | €3,542 | +€3,542 | |
| Other amounts payable | 47/48 | €30,000 | €31 | -€29,969 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,446 | €12,446 | = | 0.0% |
| Other operating charges | 640/8 | €2,380 | €1,539 | -€840 | -35.3% |
| Gross operating margin | 9900 | €53,232 | €39,372 | -€13,860 | -26.0% |
| Operating profit (loss) | 9901 | €38,406 | €25,387 | -€13,020 | -33.9% |
| Financial income | 75/76B | €32 | €14 | -€18 | -56.3% |
| Recurring financial income | 75 | €32 | €14 | -€18 | -56.3% |
| Financial charges | 65/66B | €1,314 | €2,315 | +€1,001 | +76.2% |
| Recurring financial charges | 65 | €1,314 | €2,315 | +€1,001 | +76.2% |
| Profit (loss) for the period before taxes | 9903 | €37,124 | €23,085 | -€14,039 | -37.8% |
| Income taxes | 67/77 | €10,322 | €7,576 | -€2,746 | -26.6% |
| Profit (loss) for the period | 9904 | €26,802 | €15,509 | -€11,293 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,802 | €15,509 | -€11,293 | -42.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.