HOMEOPHARMA: 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.
HOMEOPHARMA
Largest movements
- Cash -€26,614
down €26,614 (-71.7%), from €37,130 to €10,516
- Tax, wage and social debts -€12,216
down €12,216 (-100%), from €12,216 to €0
- Profit (loss) carried forward -€7,732
down €7,732 (-72.0%), from €10,732 to €3,000
- Other debts -€6,911
down €6,911 (-61.8%), from €11,183 to €4,271
- Gross operating margin +€23,341
up €23,341 (+95.6%), from -€24,405 to -€1,064
- Taxes +€2,791
up €2,791, from €0 to €2,791
- Other operating charges -€2,668
down €2,668 (-69.5%), from €3,837 to €1,169
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,130 | €10,516 | -€26,614 | -71.7% |
| Current assets | 29/58 | €37,130 | €10,516 | -€26,614 | -71.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,130 | €10,516 | -€26,614 | -71.7% |
| Total equity and liabilities | 10/49 | €37,130 | €10,516 | -€26,614 | -71.7% |
| Equity | 10/15 | €13,732 | €6,000 | -€7,732 | -56.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,732 | €3,000 | -€7,732 | -72.0% |
| Amounts payable | 17/49 | €23,399 | €4,516 | -€18,882 | -80.7% |
| Amounts payable within one year | 42/48 | €23,399 | €4,516 | -€18,882 | -80.7% |
| Trade debts | 44 | - | €245 | +€245 | |
| Suppliers | 440/4 | - | €245 | +€245 | |
| Taxes, remuneration and social security | 45 | €12,216 | €0 | -€12,216 | -100% |
| Taxes | 450/3 | €12,216 | €0 | -€12,216 | -100% |
| Other amounts payable | 47/48 | €11,183 | €4,271 | -€6,911 | -61.8% |
| Other operating charges | 640/8 | €3,837 | €1,169 | -€2,668 | -69.5% |
| Non-recurring operating charges | 66A | €2,526 | - | -€2,526 | |
| Gross operating margin | 9900 | -€24,405 | -€1,064 | +€23,341 | +95.6% |
| Operating profit (loss) | 9901 | -€30,768 | -€2,233 | +€28,535 | +92.7% |
| Financial charges | 65/66B | €69 | €73 | +€3 | +4.9% |
| Recurring financial charges | 65 | €69 | €73 | +€3 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,837 | -€2,305 | +€28,531 | +92.5% |
| Income taxes | 67/77 | €0 | €2,791 | +€2,791 | |
| Profit (loss) for the period | 9904 | -€30,837 | -€5,096 | +€25,741 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,837 | -€5,096 | +€25,741 | +83.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.