Klerck Pharma Services & Consultancy: 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.
Klerck Pharma Services & Consultancy
Largest movements
- Cash -€8,061
down €8,061 (-14.4%), from €55,956 to €47,895
mainly Other debts (-€13,588) and Receivables within one year (-€7,137)
- Receivables within one year +€7,137
up €7,137 (+491%), from €1,455 to €8,591
of which Trade receivables: +€7,020
- Tangible fixed assets -€5,645
down €5,645 (-30.8%), from €18,307 to €12,661
of which Furniture and vehicles: -€5,533
- Intangible fixed assets +€968
new in 2025: €968
- Other debts -€13,588
down €13,588 (-22.2%), from €61,121 to €47,533
- Profit (loss) carried forward +€9,776
up €9,776 (+273%), from €3,585 to €13,361
- Debts after one year -€3,550
down €3,550 (-56.4%), from €6,289 to €2,739
- Trade debts +€3,308
up €3,308 (+781%), from €424 to €3,732
- Tax, wage and social debts -€1,317
no longer reported in 2025 (was €1,317)
- Gross operating margin -€5,253
down €5,253 (-16.2%), from €32,333 to €27,080
- Financial charges +€4,209
up €4,209 (+943%), from €446 to €4,655
- Taxes -€706
down €706 (-13.1%), from €5,381 to €4,675
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 | €77,238 | €72,462 | -€4,776 | -6.2% |
| Fixed assets | 21/28 | €18,307 | €13,630 | -€4,677 | -25.5% |
| Intangible fixed assets | 21 | - | €968 | +€968 | |
| Tangible fixed assets | 22/27 | €18,307 | €12,661 | -€5,645 | -30.8% |
| Plant, machinery and equipment | 23 | €375 | €263 | -€113 | -30.0% |
| Furniture and vehicles | 24 | €17,931 | €12,399 | -€5,533 | -30.9% |
| Current assets | 29/58 | €58,931 | €58,832 | -€99 | -0.2% |
| Amounts receivable within one year | 40/41 | €1,455 | €8,591 | +€7,137 | +491% |
| Trade receivables | 40 | - | €7,020 | +€7,020 | |
| Other amounts receivable | 41 | €1,455 | €1,571 | +€117 | +8.0% |
| Current investments | 50/53 | - | €674 | +€674 | |
| Cash at bank and in hand | 54/58 | €55,956 | €47,895 | -€8,061 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,672 | +€151 | +9.9% |
| Total equity and liabilities | 10/49 | €77,238 | €72,462 | -€4,776 | -6.2% |
| Equity | 10/15 | €4,585 | €14,361 | +€9,776 | +213% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,585 | €13,361 | +€9,776 | +273% |
| Amounts payable | 17/49 | €72,653 | €58,101 | -€14,552 | -20.0% |
| Amounts payable after more than one year | 17 | €6,289 | €2,739 | -€3,550 | -56.4% |
| Financial debts | 170/4 | €6,289 | €2,739 | -€3,550 | -56.4% |
| Amounts payable within one year | 42/48 | €66,299 | €54,815 | -€11,484 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €3,437 | €3,550 | +€113 | +3.3% |
| Trade debts | 44 | €424 | €3,732 | +€3,308 | +781% |
| Suppliers | 440/4 | €424 | €3,732 | +€3,308 | +781% |
| Taxes, remuneration and social security | 45 | €1,317 | - | -€1,317 | |
| Taxes | 450/3 | €1,317 | - | -€1,317 | |
| Other amounts payable | 47/48 | €61,121 | €47,533 | -€13,588 | -22.2% |
| Accrued charges and deferred income | 492/3 | €66 | €547 | +€481 | +733% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,049 | €7,260 | +€211 | +3.0% |
| Other operating charges | 640/8 | €795 | €713 | -€82 | -10.3% |
| Gross operating margin | 9900 | €32,333 | €27,080 | -€5,253 | -16.2% |
| Operating profit (loss) | 9901 | €24,488 | €19,106 | -€5,382 | -22.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €446 | €4,655 | +€4,209 | +943% |
| Recurring financial charges | 65 | €446 | €4,655 | +€4,209 | +943% |
| Profit (loss) for the period before taxes | 9903 | €24,042 | €14,451 | -€9,591 | -39.9% |
| Income taxes | 67/77 | €5,381 | €4,675 | -€706 | -13.1% |
| Profit (loss) for the period | 9904 | €18,661 | €9,776 | -€8,885 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,661 | €9,776 | -€8,885 | -47.6% |
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 22 October 2026 via checked.be.