LELIMA PHARMA: 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.
LELIMA PHARMA
Largest movements
- Financial fixed assets +€1.0m
new in 2026: €1.0m
- Cash +€44,388
up €44,388 (+45.2%), from €98,277 to €142,665
mainly Debts after one year (+€860,067) and Trade debts (+€105,536)
- Debts after one year +€860,067
up €860,067 (+127,707%), from €673 to €860,740
- Trade debts +€105,536
up €105,536 (+3,982%), from €2,650 to €108,186
- Current portion of long-term debt +€71,969
up €71,969 (+3,664%), from €1,964 to €73,933
- Profit (loss) carried forward +€54,519
up €54,519 (+119%), from €45,780 to €100,299
- Gross operating margin +€12,022
up €12,022 (+20.5%), from €58,622 to €70,644
- Taxes +€2,167
up €2,167 (+17.6%), from €12,286 to €14,453
- Financial income -€1,404
down €1,404 (-33.1%), from €4,247 to €2,843
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,839 | €1,294,053 | +€1.1m | +526% |
| Fixed assets | 21/28 | €4,060 | €1,036,236 | +€1.0m | +25,422% |
| Tangible fixed assets | 22/27 | €4,060 | €2,236 | -€1,824 | -44.9% |
| Plant, machinery and equipment | 23 | - | €902 | +€902 | |
| Furniture and vehicles | 24 | €4,060 | €1,334 | -€2,726 | -67.1% |
| Financial fixed assets | 28 | - | €1,034,000 | +€1.0m | |
| Current assets | 29/58 | €202,779 | €257,817 | +€55,039 | +27.1% |
| Amounts receivable within one year | 40/41 | €103,714 | €110,278 | +€6,564 | +6.3% |
| Trade receivables | 40 | €17,305 | €50,898 | +€33,593 | +194% |
| Other amounts receivable | 41 | €86,408 | €59,380 | -€27,028 | -31.3% |
| Cash at bank and in hand | 54/58 | €98,277 | €142,665 | +€44,388 | +45.2% |
| Deferred charges and accrued income | 490/1 | €788 | €4,875 | +€4,087 | +519% |
| Total equity and liabilities | 10/49 | €206,839 | €1,294,053 | +€1.1m | +526% |
| Equity | 10/15 | €193,380 | €247,899 | +€54,519 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,000 | €129,000 | = | 0.0% |
| Distributable reserves | 133 | €129,000 | €129,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,780 | €100,299 | +€54,519 | +119% |
| Amounts payable | 17/49 | €13,459 | €1,046,154 | +€1.0m | +7,673% |
| Amounts payable after more than one year | 17 | €673 | €860,740 | +€860,067 | +127,707% |
| Financial debts | 170/4 | €673 | €860,740 | +€860,067 | +127,707% |
| Amounts payable within one year | 42/48 | €12,785 | €185,414 | +€172,628 | +1,350% |
| Current portion of amounts payable after more than one year | 42 | €1,964 | €73,933 | +€71,969 | +3,664% |
| Trade debts | 44 | €2,650 | €108,186 | +€105,536 | +3,982% |
| Suppliers | 440/4 | €2,650 | €108,186 | +€105,536 | +3,982% |
| Taxes, remuneration and social security | 45 | €8,171 | €3,294 | -€4,876 | -59.7% |
| Taxes | 450/3 | €8,171 | €3,294 | -€4,876 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €2,842 | -€60 | -2.1% |
| Gross operating margin | 9900 | €58,622 | €70,644 | +€12,022 | +20.5% |
| Operating profit (loss) | 9901 | €55,719 | €67,802 | +€12,082 | +21.7% |
| Financial income | 75/76B | €4,247 | €2,843 | -€1,404 | -33.1% |
| Recurring financial income | 75 | €4,247 | €2,843 | -€1,404 | -33.1% |
| Financial charges | 65/66B | €2,277 | €1,672 | -€604 | -26.5% |
| Recurring financial charges | 65 | €2,277 | €1,672 | -€604 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €57,690 | €68,972 | +€11,282 | +19.6% |
| Income taxes | 67/77 | €12,286 | €14,453 | +€2,167 | +17.6% |
| Profit (loss) for the period | 9904 | €45,404 | €54,519 | +€9,115 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,404 | €54,519 | +€9,115 | +20.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.