HEALTHY PHARMACY: 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.
HEALTHY PHARMACY
Largest movements
- Stocks and contracts -€31,005
down €31,005 (-11.3%), from €274,221 to €243,217
- Cash +€19,429
up €19,429 (+32.2%), from €60,262 to €79,691
mainly Net result for the year (+€88,013) and Trade debts (+€35,309)
- Tangible fixed assets +€6,239
up €6,239 (+167%), from €3,729 to €9,968
of which Furniture and vehicles: +€7,843
- Deferred charges and accrued income -€4,851
down €4,851 (-58.8%), from €8,244 to €3,394
- Other debts -€128,406
down €128,406 (-94.3%), from €136,109 to €7,704
- Reserves +€88,013
up €88,013 (+49.7%), from €176,921 to €264,935
of which Distributable reserves: +€88,013
- Trade debts +€35,309
up €35,309 (+32.8%), from €107,561 to €142,869
- Tax, wage and social debts -€5,952
down €5,952 (-17.8%), from €33,505 to €27,553
of which Taxes: -€6,786
- Current portion of long-term debt +€5,129
up €5,129 (+68.4%), from €7,500 to €12,629
- Gross operating margin +€111,718
up €111,718 (+53.1%), from €210,484 to €322,202
- Taxes +€29,225
up €29,225 (+449%), from €6,502 to €35,727
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 | €473,996 | €468,090 | -€5,906 | -1.2% |
| Fixed assets | 21/28 | €3,729 | €9,968 | +€6,239 | +167% |
| Tangible fixed assets | 22/27 | €3,729 | €9,968 | +€6,239 | +167% |
| Plant, machinery and equipment | 23 | €2,320 | €715 | -€1,605 | -69.2% |
| Furniture and vehicles | 24 | €1,409 | €9,253 | +€7,843 | +557% |
| Current assets | 29/58 | €470,267 | €458,122 | -€12,145 | -2.6% |
| Stocks and contracts in progress | 3 | €274,221 | €243,217 | -€31,005 | -11.3% |
| Stocks | 30/36 | €274,221 | €243,217 | -€31,005 | -11.3% |
| Amounts receivable within one year | 40/41 | €127,540 | €131,821 | +€4,281 | +3.4% |
| Trade receivables | 40 | €99,538 | €117,051 | +€17,513 | +17.6% |
| Other amounts receivable | 41 | €28,002 | €14,770 | -€13,232 | -47.3% |
| Cash at bank and in hand | 54/58 | €60,262 | €79,691 | +€19,429 | +32.2% |
| Deferred charges and accrued income | 490/1 | €8,244 | €3,394 | -€4,851 | -58.8% |
| Total equity and liabilities | 10/49 | €473,996 | €468,090 | -€5,906 | -1.2% |
| Equity | 10/15 | €189,321 | €277,335 | +€88,013 | +46.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €176,921 | €264,935 | +€88,013 | +49.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €176,921 | €264,935 | +€88,013 | +49.7% |
| Amounts payable | 17/49 | €284,675 | €190,755 | -€93,920 | -33.0% |
| Amounts payable within one year | 42/48 | €284,675 | €190,755 | -€93,920 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €12,629 | +€5,129 | +68.4% |
| Trade debts | 44 | €107,561 | €142,869 | +€35,309 | +32.8% |
| Suppliers | 440/4 | €107,561 | €142,869 | +€35,309 | +32.8% |
| Taxes, remuneration and social security | 45 | €33,505 | €27,553 | -€5,952 | -17.8% |
| Taxes | 450/3 | €11,553 | €4,767 | -€6,786 | -58.7% |
| Remuneration and social security | 454/9 | €21,952 | €22,786 | +€834 | +3.8% |
| Other amounts payable | 47/48 | €136,109 | €7,704 | -€128,406 | -94.3% |
| Remuneration, social security and pensions | 62 | €190,773 | €191,847 | +€1,074 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €5,038 | +€3,151 | +167% |
| Other operating charges | 640/8 | €584 | €969 | +€385 | +66.0% |
| Gross operating margin | 9900 | €210,484 | €322,202 | +€111,718 | +53.1% |
| Operating profit (loss) | 9901 | €17,241 | €124,348 | +€107,108 | +621% |
| Financial income | 75/76B | €4,189 | €1,191 | -€2,998 | -71.6% |
| Recurring financial income | 75 | €4,189 | €1,191 | -€2,998 | -71.6% |
| Financial charges | 65/66B | €1,811 | €1,799 | -€12 | -0.7% |
| Recurring financial charges | 65 | €1,811 | €1,799 | -€12 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €19,619 | €123,740 | +€104,121 | +531% |
| Income taxes | 67/77 | €6,502 | €35,727 | +€29,225 | +449% |
| Profit (loss) for the period | 9904 | €13,117 | €88,013 | +€74,896 | +571% |
| Profit (loss) for the period to be appropriated | 9905 | €13,117 | €88,013 | +€74,896 | +571% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.