FINANCIA 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.
FINANCIA PHARMA
Largest movements
- Receivables within one year +€98,607
up €98,607 (+45.0%), from €219,302 to €317,909
of which Other amounts receivable: +€102,885
- Reserves +€175,000
up €175,000 (+11.3%), from €1.5m to €1.7m
- Debts after one year -€111,884
down €111,884 (-43.8%), from €255,207 to €143,323
- Other debts +€55,986
up €55,986 (+7.6%), from €741,282 to €797,268
- Gross operating margin +€19,510
up €19,510 (+9.1%), from €215,419 to €234,929
- Taxes +€4,078
up €4,078 (+7.7%), from €52,946 to €57,024
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 | €2,718,744 | €2,819,737 | +€100,994 | +3.7% |
| Fixed assets | 21/28 | €2,494,914 | €2,494,414 | -€501 | 0.0% |
| Tangible fixed assets | 22/27 | €1,833 | €1,332 | -€501 | -27.3% |
| Other tangible fixed assets | 26 | €1,833 | €1,332 | -€501 | -27.3% |
| Financial fixed assets | 28 | €2,493,081 | €2,493,081 | = | 0.0% |
| Current assets | 29/58 | €223,829 | €325,324 | +€101,494 | +45.3% |
| Amounts receivable within one year | 40/41 | €219,302 | €317,909 | +€98,607 | +45.0% |
| Trade receivables | 40 | €5,890 | €1,612 | -€4,278 | -72.6% |
| Other amounts receivable | 41 | €213,412 | €316,297 | +€102,885 | +48.2% |
| Cash at bank and in hand | 54/58 | €4,527 | €7,415 | +€2,887 | +63.8% |
| Total equity and liabilities | 10/49 | €2,718,744 | €2,819,737 | +€100,994 | +3.7% |
| Equity | 10/15 | €1,569,664 | €1,741,229 | +€171,565 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,545,500 | €1,720,500 | +€175,000 | +11.3% |
| Distributable reserves | 133 | €1,545,500 | €1,720,500 | +€175,000 | +11.3% |
| Profit (loss) carried forward | 14 | €5,564 | €2,129 | -€3,435 | -61.7% |
| Amounts payable | 17/49 | €1,149,080 | €1,078,508 | -€70,572 | -6.1% |
| Amounts payable after more than one year | 17 | €255,207 | €143,323 | -€111,884 | -43.8% |
| Financial debts | 170/4 | €255,207 | €143,323 | -€111,884 | -43.8% |
| Amounts payable within one year | 42/48 | €893,873 | €925,669 | +€31,796 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €124,901 | €116,978 | -€7,924 | -6.3% |
| Trade debts | 44 | €6,709 | €5,252 | -€1,457 | -21.7% |
| Suppliers | 440/4 | €6,709 | €5,252 | -€1,457 | -21.7% |
| Taxes, remuneration and social security | 45 | €20,981 | €6,172 | -€14,809 | -70.6% |
| Taxes | 450/3 | €20,981 | €6,172 | -€14,809 | -70.6% |
| Other amounts payable | 47/48 | €741,282 | €797,268 | +€55,986 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €9,516 | +€9,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €501 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €215,419 | €234,929 | +€19,510 | +9.1% |
| Operating profit (loss) | 9901 | €213,951 | €233,430 | +€19,479 | +9.1% |
| Financial income | 75/76B | €68 | - | -€68 | |
| Recurring financial income | 75 | €68 | - | -€68 | |
| Financial charges | 65/66B | €5,856 | €4,841 | -€1,015 | -17.3% |
| Recurring financial charges | 65 | €5,856 | €4,841 | -€1,015 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €208,162 | €228,589 | +€20,427 | +9.8% |
| Income taxes | 67/77 | €52,946 | €57,024 | +€4,078 | +7.7% |
| Profit (loss) for the period | 9904 | €155,216 | €171,565 | +€16,349 | +10.5% |
| Transfer from tax-exempt reserves | 789 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €239,416 | €171,565 | -€67,851 | -28.3% |
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 21 October 2026 via checked.be.