LC Pharma Concept: what changed
Two fiscal 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 Pharma Concept
Largest movements
- Receivables within one year +€8,087
up €8,087 (+183.5%), from €4,406 to €12,493
of which Trade receivables: +€8,092
- Cash -€4,878
down €4,878 (-100.0%), from €4,880 to €2
mainly Receivables within one year (-€8,087) and Net result for the year (-€3,805)
- Tangible fixed assets -€1,001
down €1,001 (-46.1%), from €2,170 to €1,169
- Deferred charges and accrued income +€198
up €198 (+197.7%), from €100 to €298
- Other debts +€4,290
up €4,290, from €0 to €4,290
- Profit (loss) carried forward -€3,805
down €3,805 (-71.1%), from €5,351 to €1,546
- Trade debts +€1,410
up €1,410 (+238.1%), from €592 to €2,002
- Tax, wage and social debts +€510
up €510 (+19.5%), from €2,613 to €3,122
- Gross operating margin -€17,823
down €17,823, from €15,049 to -€2,774
- Taxes -€3,328
no longer reported in 2025 (was €3,328)
- Depreciation +€409
up €409 (+69.2%), from €592 to €1,001
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.
Cash bridge derived
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 | €11,556 | €13,961 | +€2,405 | +20.8% |
| Fixed assets | 21/28 | €2,170 | €1,169 | -€1,001 | -46.1% |
| Tangible fixed assets | 22/27 | €2,170 | €1,169 | -€1,001 | -46.1% |
| Furniture and vehicles | 24 | €2,170 | €1,169 | -€1,001 | -46.1% |
| Current assets | 29/58 | €9,386 | €12,792 | +€3,406 | +36.3% |
| Amounts receivable within one year | 40/41 | €4,406 | €12,493 | +€8,087 | +183.5% |
| Trade receivables | 40 | €4,401 | €12,493 | +€8,092 | +183.8% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €4,880 | €2 | -€4,878 | -100.0% |
| Deferred charges and accrued income | 490/1 | €100 | €298 | +€198 | +197.7% |
| Total equity and liabilities | 10/49 | €11,556 | €13,961 | +€2,405 | +20.8% |
| Equity | 10/15 | €8,351 | €4,546 | -€3,805 | -45.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,351 | €1,546 | -€3,805 | -71.1% |
| Amounts payable | 17/49 | €3,205 | €9,415 | +€6,210 | +193.8% |
| Amounts payable within one year | 42/48 | €3,205 | €9,415 | +€6,210 | +193.8% |
| Trade debts | 44 | €592 | €2,002 | +€1,410 | +238.1% |
| Suppliers | 440/4 | €592 | €2,002 | +€1,410 | +238.1% |
| Taxes, remuneration and social security | 45 | €2,613 | €3,122 | +€510 | +19.5% |
| Taxes | 450/3 | €2,613 | €3,122 | +€510 | +19.5% |
| Other amounts payable | 47/48 | €0 | €4,290 | +€4,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €1,001 | +€409 | +69.2% |
| Gross operating margin | 9900 | €15,049 | -€2,774 | -€17,823 | |
| Operating profit (loss) | 9901 | €14,458 | -€3,775 | -€18,232 | |
| Financial charges | 65/66B | €72 | €30 | -€42 | -58.1% |
| Recurring financial charges | 65 | €72 | €30 | -€42 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €14,386 | -€3,805 | -€18,191 | |
| Income taxes | 67/77 | €3,328 | - | -€3,328 | |
| Profit (loss) for the period | 9904 | €11,058 | -€3,805 | -€14,862 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,058 | -€3,805 | -€14,862 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.