HANCOUR PHARMASERVICE: what changed
What changed
HANCOUR PHARMASERVICE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€82,022
2024 · €53,270+€28,751
Equity
€681,051
2024 · €599,030+€82,022
Cash
€994
2024 · €8,923-€7,929
Balance sheet total
€1.0m
2024 · €1.1m-€13,251
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€82,022
up €82,022 (+17.9%), from €457,558 to €539,580
of which Distributable reserves: +€82,022
- Other debts -€48,218
down €48,218 (-19.0%), from €254,213 to €205,996
- Debts after one year -€37,020
down €37,020 (-26.7%), from €138,717 to €101,697
Income statement
- Financial income +€30,000
up €30,000 (+50.0%), from €60,000 to €90,000
- Gross operating margin -€8,592
down €8,592 (-39.6%), from €21,685 to €13,093
- Taxes -€5,327
down €5,327 (-100%), from €5,327 to €0
- Financial charges -€1,754
down €1,754 (-19.5%), from €8,997 to €7,243
- Other operating charges -€263
down €263 (-3.8%), from €6,984 to €6,722
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€53,270
Gross operating margin
-€8,592
Other operating charges
+€263
Financial income
+€30,000
Financial charges
+€1,754
Taxes
+€5,327
Result 2025
€82,022
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,436
Investment
€0
Financing
-€40,365
Cash 2024
€8,923
From operations (derived)
+€32,436
Net result for the year
+€82,022
Depreciation
+€7,106
Receivables within one year
-€1,966
Deferred charges and accrued income
+€182
Trade debts
+€3,299
Tax, wage and social debts
-€5,379
Other debts
-€48,218
Accrued charges and deferred income
-€4,610
Financing
-€40,365
Debts after one year
-€37,020
Current portion of long-term debt
-€3,345
Cash 2025
€994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,061,402 | €1,048,151 | -€13,251 | -1.2% |
| Fixed assets | 21/28 | €913,402 | €906,296 | -€7,106 | -0.8% |
| Tangible fixed assets | 22/27 | €292,366 | €285,260 | -€7,106 | -2.4% |
| Land and buildings | 22 | €292,366 | €285,260 | -€7,106 | -2.4% |
| Financial fixed assets | 28 | €621,035 | €621,035 | = | 0.0% |
| Current assets | 29/58 | €148,000 | €141,855 | -€6,145 | -4.2% |
| Amounts receivable within one year | 40/41 | €3,750 | €5,716 | +€1,966 | +52.4% |
| Trade receivables | 40 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,750 | €3,716 | +€1,966 | +112% |
| Current investments | 50/53 | €135,000 | €135,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,923 | €994 | -€7,929 | -88.9% |
| Deferred charges and accrued income | 490/1 | €327 | €145 | -€182 | -55.6% |
| Total equity and liabilities | 10/49 | €1,061,402 | €1,048,151 | -€13,251 | -1.2% |
| Equity | 10/15 | €599,030 | €681,051 | +€82,022 | +13.7% |
| Contributions | 10/11 | €141,300 | €141,300 | = | 0.0% |
| Reserves | 13 | €457,558 | €539,580 | +€82,022 | +17.9% |
| Non-distributable reserves | 130/1 | €135,000 | €135,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €135,000 | €135,000 | = | 0.0% |
| Distributable reserves | 133 | €322,558 | €404,580 | +€82,022 | +25.4% |
| Profit (loss) carried forward | 14 | €171 | €171 | = | 0.0% |
| Amounts payable | 17/49 | €462,372 | €367,099 | -€95,273 | -20.6% |
| Amounts payable after more than one year | 17 | €138,717 | €101,697 | -€37,020 | -26.7% |
| Financial debts | 170/4 | €138,717 | €101,697 | -€37,020 | -26.7% |
| Amounts payable within one year | 42/48 | €309,386 | €255,743 | -€53,643 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €40,365 | €37,020 | -€3,345 | -8.3% |
| Trade debts | 44 | €884 | €4,183 | +€3,299 | +373% |
| Suppliers | 440/4 | €884 | €4,183 | +€3,299 | +373% |
| Taxes, remuneration and social security | 45 | €13,924 | €8,545 | -€5,379 | -38.6% |
| Taxes | 450/3 | €13,924 | €8,545 | -€5,379 | -38.6% |
| Other amounts payable | 47/48 | €254,213 | €205,996 | -€48,218 | -19.0% |
| Accrued charges and deferred income | 492/3 | €14,268 | €9,659 | -€4,610 | -32.3% |
| Non-recurring operating income | 76A | €12,188 | €0 | -€12,188 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,106 | €7,106 | = | 0.0% |
| Other operating charges | 640/8 | €6,984 | €6,722 | -€263 | -3.8% |
| Gross operating margin | 9900 | €21,685 | €13,093 | -€8,592 | -39.6% |
| Operating profit (loss) | 9901 | €7,595 | -€735 | -€8,330 | |
| Financial income | 75/76B | €60,000 | €90,000 | +€30,000 | +50.0% |
| Recurring financial income | 75 | €60,000 | €90,000 | +€30,000 | +50.0% |
| Financial charges | 65/66B | €8,997 | €7,243 | -€1,754 | -19.5% |
| Recurring financial charges | 65 | €8,997 | €7,243 | -€1,754 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €58,597 | €82,022 | +€23,424 | +40.0% |
| Income taxes | 67/77 | €5,327 | €0 | -€5,327 | -100% |
| Profit (loss) for the period | 9904 | €53,270 | €82,022 | +€28,751 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,270 | €82,022 | +€28,751 | +54.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.