LC FARMA: 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.
LC FARMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€484,869
up €484,869 (+831%), from €58,318 to €543,186
- Debts after one year -€470,000
down €470,000 (-15.8%), from €3.0m to €2.5m
- Financial income +€400,000
new in 2025: €400,000
- Turnover -€96,000
no longer reported in 2025 (was €96,000)
- Gross operating margin +€83,934
up €83,934 (+101%), from €83,071 to €167,005
- Financial charges +€71,288
up €71,288 (+715%), from €9,966 to €81,255
- Taxes -€14,400
no longer reported in 2025 (was €14,400)
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 | €3,277,739 | €3,292,043 | +€14,305 | +0.4% |
| Fixed assets | 21/28 | €3,205,000 | €3,205,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,205,000 | €3,205,000 | = | 0.0% |
| Current assets | 29/58 | €72,739 | €87,043 | +€14,305 | +19.7% |
| Cash at bank and in hand | 54/58 | €72,739 | €86,109 | +€13,371 | +18.4% |
| Deferred charges and accrued income | 490/1 | - | €934 | +€934 | |
| Total equity and liabilities | 10/49 | €3,277,739 | €3,292,043 | +€14,305 | +0.4% |
| Equity | 10/15 | €63,318 | €548,186 | +€484,869 | +766% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,318 | €543,186 | +€484,869 | +831% |
| Distributable reserves | 133 | €58,318 | €543,186 | +€484,869 | +831% |
| Provisions and deferred taxes | 16 | €14,400 | - | -€14,400 | |
| Provisions for liabilities and charges | 160/5 | €14,400 | - | -€14,400 | |
| Taxes | 161 | €14,400 | - | -€14,400 | |
| Amounts payable | 17/49 | €3,200,021 | €2,743,857 | -€456,164 | -14.3% |
| Amounts payable after more than one year | 17 | €2,966,667 | €2,496,667 | -€470,000 | -15.8% |
| Financial debts | 170/4 | €2,966,667 | €2,496,667 | -€470,000 | -15.8% |
| Amounts payable within one year | 42/48 | €231,637 | €247,191 | +€15,554 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €220,000 | €220,000 | = | 0.0% |
| Trade debts | 44 | €2,247 | €1,093 | -€1,154 | -51.4% |
| Suppliers | 440/4 | €2,247 | €1,093 | -€1,154 | -51.4% |
| Taxes, remuneration and social security | 45 | €9,390 | €26,098 | +€16,708 | +178% |
| Taxes | 450/3 | €9,390 | €26,098 | +€16,708 | +178% |
| Accrued charges and deferred income | 492/3 | €1,717 | - | -€1,717 | |
| Turnover | 70 | €96,000 | - | -€96,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,929 | - | -€12,929 | |
| Other operating charges | 640/8 | €387 | €882 | +€494 | +128% |
| Gross operating margin | 9900 | €83,071 | €167,005 | +€83,934 | +101% |
| Operating profit (loss) | 9901 | €82,684 | €166,123 | +€83,439 | +101% |
| Financial income | 75/76B | - | €400,000 | +€400,000 | |
| Recurring financial income | 75 | - | €400,000 | +€400,000 | |
| Financial charges | 65/66B | €9,966 | €81,255 | +€71,288 | +715% |
| Recurring financial charges | 65 | €9,966 | €81,255 | +€71,288 | +715% |
| Profit (loss) for the period before taxes | 9903 | €72,718 | €484,869 | +€412,151 | +567% |
| Income taxes | 67/77 | €14,400 | - | -€14,400 | |
| Profit (loss) for the period | 9904 | €58,318 | €484,869 | +€426,551 | +731% |
| Profit (loss) for the period to be appropriated | 9905 | €58,318 | €484,869 | +€426,551 | +731% |
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 16 October 2026 via checked.be.