FILI-PHARMA: 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.
FILI-PHARMA
Largest movements
- Tangible fixed assets +€190,766
new in 2025: €190,766
- Cash -€85,435
down €85,435 (-20.1%), from €425,076 to €339,641
mainly Investment in fixed assets (net) (-€208,192) and Tax, wage and social debts (-€20,118)
- Receivables within one year +€19,143
up €19,143 (+24.9%), from €76,773 to €95,916
of which Trade receivables: +€22,980
- Reserves +€140,906
up €140,906 (+24.7%), from €571,254 to €712,160
- Tax, wage and social debts -€20,118
down €20,118 (-45.2%), from €44,548 to €24,430
of which Taxes: -€18,118
- Financial income -€17,599
down €17,599 (-14.6%), from €120,175 to €102,576
- Depreciation +€17,426
new in 2025: €17,426
- Taxes -€5,115
down €5,115 (-15.2%), from €33,646 to €28,531
- Gross operating margin +€1,401
up €1,401 (+1.4%), from €101,242 to €102,643
- Financial charges -€1,270
down €1,270 (-7.0%), from €18,255 to €16,985
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 | €1,116,869 | €1,241,344 | +€124,475 | +11.1% |
| Fixed assets | 21/28 | €615,000 | €805,766 | +€190,766 | +31.0% |
| Tangible fixed assets | 22/27 | - | €190,766 | +€190,766 | |
| Land and buildings | 22 | - | €190,766 | +€190,766 | |
| Financial fixed assets | 28 | €615,000 | €615,000 | = | 0.0% |
| Current assets | 29/58 | €501,869 | €435,578 | -€66,291 | -13.2% |
| Amounts receivable within one year | 40/41 | €76,773 | €95,916 | +€19,143 | +24.9% |
| Trade receivables | 40 | €56,553 | €79,533 | +€22,980 | +40.6% |
| Other amounts receivable | 41 | €20,220 | €16,383 | -€3,837 | -19.0% |
| Cash at bank and in hand | 54/58 | €425,076 | €339,641 | -€85,435 | -20.1% |
| Deferred charges and accrued income | 490/1 | €20 | €21 | +€1 | +3.6% |
| Total equity and liabilities | 10/49 | €1,116,869 | €1,241,344 | +€124,475 | +11.1% |
| Equity | 10/15 | €827,184 | €968,090 | +€140,906 | +17.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €571,254 | €712,160 | +€140,906 | +24.7% |
| Distributable reserves | 133 | €571,254 | €712,160 | +€140,906 | +24.7% |
| Profit (loss) carried forward | 14 | €205,930 | €205,930 | -€0 | 0.0% |
| Amounts payable | 17/49 | €289,685 | €273,254 | -€16,431 | -5.7% |
| Amounts payable within one year | 42/48 | €289,685 | €273,254 | -€16,431 | -5.7% |
| Trade debts | 44 | €49 | - | -€49 | |
| Suppliers | 440/4 | €49 | - | -€49 | |
| Taxes, remuneration and social security | 45 | €44,548 | €24,430 | -€20,118 | -45.2% |
| Taxes | 450/3 | €42,548 | €24,430 | -€18,118 | -42.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €245,088 | €248,824 | +€3,736 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17,426 | +€17,426 | |
| Other operating charges | 640/8 | €1,102 | €1,371 | +€269 | +24.4% |
| Gross operating margin | 9900 | €101,242 | €102,643 | +€1,401 | +1.4% |
| Operating profit (loss) | 9901 | €100,140 | €83,846 | -€16,294 | -16.3% |
| Financial income | 75/76B | €120,175 | €102,576 | -€17,599 | -14.6% |
| Recurring financial income | 75 | €120,175 | €102,576 | -€17,599 | -14.6% |
| Financial charges | 65/66B | €18,255 | €16,985 | -€1,270 | -7.0% |
| Recurring financial charges | 65 | €18,255 | €16,985 | -€1,270 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €202,060 | €169,437 | -€32,623 | -16.1% |
| Income taxes | 67/77 | €33,646 | €28,531 | -€5,115 | -15.2% |
| Profit (loss) for the period | 9904 | €168,414 | €140,905 | -€27,509 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €168,414 | €140,905 | -€27,509 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.