FELIS PHARMA: 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.
FELIS PHARMA
Largest movements
- Receivables within one year +€20,035
up €20,035 (+58.1%), from €34,487 to €54,521
of which Other amounts receivable: +€10,899
- Cash -€6,758
down €6,758 (-8.9%), from €75,772 to €69,013
mainly Receivables within one year (-€20,035) and Tax, wage and social debts (-€10,783)
- Tangible fixed assets +€3,432
up €3,432 (+66.3%), from €5,175 to €8,607
of which Furniture and vehicles: +€4,522
- Profit (loss) carried forward +€28,029
up €28,029 (+32.4%), from €86,390 to €114,419
- Tax, wage and social debts -€10,783
down €10,783 (-37.9%), from €28,439 to €17,656
- Gross operating margin -€1,565
down €1,565 (-3.5%), from €44,119 to €42,553
- Depreciation +€1,266
up €1,266 (+456.9%), from €277 to €1,543
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 | €115,829 | €133,809 | +€17,980 | +15.5% |
| Fixed assets | 21/28 | €5,175 | €8,607 | +€3,432 | +66.3% |
| Tangible fixed assets | 22/27 | €5,175 | €8,607 | +€3,432 | +66.3% |
| Plant, machinery and equipment | 23 | €5,175 | €4,084 | -€1,090 | -21.1% |
| Furniture and vehicles | 24 | - | €4,522 | +€4,522 | |
| Current assets | 29/58 | €110,655 | €125,202 | +€14,548 | +13.1% |
| Amounts receivable within one year | 40/41 | €34,487 | €54,521 | +€20,035 | +58.1% |
| Trade receivables | 40 | €10,089 | €19,225 | +€9,135 | +90.5% |
| Other amounts receivable | 41 | €24,398 | €35,297 | +€10,899 | +44.7% |
| Cash at bank and in hand | 54/58 | €75,772 | €69,013 | -€6,758 | -8.9% |
| Deferred charges and accrued income | 490/1 | €396 | €1,668 | +€1,272 | +320.8% |
| Total equity and liabilities | 10/49 | €115,829 | €133,809 | +€17,980 | +15.5% |
| Equity | 10/15 | €87,390 | €115,419 | +€28,029 | +32.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,390 | €114,419 | +€28,029 | +32.4% |
| Amounts payable | 17/49 | €28,439 | €18,390 | -€10,049 | -35.3% |
| Amounts payable within one year | 42/48 | €28,439 | €18,390 | -€10,049 | -35.3% |
| Trade debts | 44 | - | €734 | +€734 | |
| Suppliers | 440/4 | - | €734 | +€734 | |
| Taxes, remuneration and social security | 45 | €28,439 | €17,656 | -€10,783 | -37.9% |
| Taxes | 450/3 | €28,439 | €17,656 | -€10,783 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277 | €1,543 | +€1,266 | +456.9% |
| Other operating charges | 640/8 | €432 | €391 | -€42 | -9.6% |
| Gross operating margin | 9900 | €44,119 | €42,553 | -€1,565 | -3.5% |
| Operating profit (loss) | 9901 | €43,409 | €40,620 | -€2,789 | -6.4% |
| Financial income | 75/76B | €1,742 | €1,617 | -€125 | -7.2% |
| Recurring financial income | 75 | €1,742 | €1,617 | -€125 | -7.2% |
| Financial charges | 65/66B | €707 | €1,028 | +€321 | +45.4% |
| Recurring financial charges | 65 | €707 | €1,028 | +€321 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €44,445 | €41,209 | -€3,235 | -7.3% |
| Income taxes | 67/77 | €13,542 | €13,180 | -€362 | -2.7% |
| Profit (loss) for the period | 9904 | €30,902 | €28,029 | -€2,873 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,902 | €28,029 | -€2,873 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.