LES 3 FILLES: what changed
What changed
LES 3 FILLES
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€56,370
2024 · €54,380+€1,990
Equity
€102,174
2024 · €45,805+€56,370
Cash
€65,576
2024 · €37,467+€28,109
Balance sheet total
€786,130
2024 · €771,694+€14,436
Largest movements
Assets
- Receivables within one year +€57,463
up €57,463 (+56.9%), from €101,022 to €158,485
of which Trade receivables: +€43,869
- Tangible fixed assets -€39,918
down €39,918 (-8.6%), from €461,814 to €421,896
of which Plant, machinery and equipment: -€29,499
- Cash +€28,109
up €28,109 (+75.0%), from €37,467 to €65,576
mainly Depreciation (+€58,927) and Net result for the year (+€56,370)
- Receivables after one year -€23,816
down €23,816 (-100%), from €23,816 to €0
- Intangible fixed assets -€18,562
down €18,562 (-31.0%), from €59,955 to €41,393
Equity and liabilities
- Debts after one year -€56,721
down €56,721 (-13.3%), from €425,832 to €369,111
- Reserves +€56,370
up €56,370 (+207%), from €27,205 to €83,574
- Tax, wage and social debts -€28,989
down €28,989 (-57.7%), from €50,238 to €21,249
of which Taxes: -€28,850
- Trade debts +€26,986
up €26,986 (+20.2%), from €133,831 to €160,817
- Short-term financial debts +€21,916
up €21,916 (+112%), from €19,579 to €41,494
Income statement
- Gross operating margin -€14,612
down €14,612 (-4.7%), from €311,930 to €297,319
- Taxes -€6,023
down €6,023 (-23.3%), from €25,807 to €19,784
- Staff costs +€4,239
up €4,239 (+3.4%), from €125,680 to €129,919
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€54,380
Gross operating margin
-€14,612
Staff costs
-€4,239
Depreciation
-€136
Other operating charges
+€1,660
Other operating items
+€12,744
Financial income
-€967
Financial charges
+€1,515
Taxes
+€6,023
Result 2025
€56,370
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,640
Investment
-€446
Financing
-€43,085
Cash 2024
€37,467
From operations (derived)
+€71,640
Net result for the year
+€56,370
Depreciation
+€58,927
Receivables after one year
+€23,816
Stocks and contracts
-€12,131
Receivables within one year
-€57,463
Deferred charges and accrued income
+€971
Trade debts
+€26,986
Tax, wage and social debts
-€28,989
Other debts
+€1,355
Accrued charges and deferred income
+€1,798
Investment (derived)
-€446
Investment in fixed assets (net)
-€446
Financing
-€43,085
Debts after one year
-€56,721
Current portion of long-term debt
-€8,279
Short-term financial debts
+€21,916
Cash 2025
€65,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €771,694 | €786,130 | +€14,436 | +1.9% |
| Fixed assets | 21/28 | €521,956 | €463,476 | -€58,481 | -11.2% |
| Intangible fixed assets | 21 | €59,955 | €41,393 | -€18,562 | -31.0% |
| Tangible fixed assets | 22/27 | €461,814 | €421,896 | -€39,918 | -8.6% |
| Land and buildings | 22 | €268,899 | €260,323 | -€8,576 | -3.2% |
| Plant, machinery and equipment | 23 | €183,709 | €154,210 | -€29,499 | -16.1% |
| Furniture and vehicles | 24 | €9,205 | €7,362 | -€1,843 | -20.0% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €249,738 | €322,654 | +€72,916 | +29.2% |
| Amounts receivable after more than one year | 29 | €23,816 | €0 | -€23,816 | -100% |
| Other amounts receivable | 291 | €23,816 | €0 | -€23,816 | -100% |
| Stocks and contracts in progress | 3 | €86,328 | €98,458 | +€12,131 | +14.1% |
| Stocks | 30/36 | €86,328 | €98,458 | +€12,131 | +14.1% |
| Amounts receivable within one year | 40/41 | €101,022 | €158,485 | +€57,463 | +56.9% |
| Trade receivables | 40 | €85,435 | €129,304 | +€43,869 | +51.3% |
| Other amounts receivable | 41 | €15,587 | €29,181 | +€13,594 | +87.2% |
| Cash at bank and in hand | 54/58 | €37,467 | €65,576 | +€28,109 | +75.0% |
| Deferred charges and accrued income | 490/1 | €1,106 | €135 | -€971 | -87.8% |
| Total equity and liabilities | 10/49 | €771,694 | €786,130 | +€14,436 | +1.9% |
| Equity | 10/15 | €45,805 | €102,174 | +€56,370 | +123% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,205 | €83,574 | +€56,370 | +207% |
| Distributable reserves | 133 | €27,205 | €83,574 | +€56,370 | +207% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €725,889 | €683,956 | -€41,934 | -5.8% |
| Amounts payable after more than one year | 17 | €425,832 | €369,111 | -€56,721 | -13.3% |
| Financial debts | 170/4 | €425,832 | €369,111 | -€56,721 | -13.3% |
| Amounts payable within one year | 42/48 | €300,057 | €313,046 | +€12,989 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €66,410 | €58,131 | -€8,279 | -12.5% |
| Financial debts | 43 | €19,579 | €41,494 | +€21,916 | +112% |
| Credit institutions | 430/8 | €19,579 | €41,494 | +€21,916 | +112% |
| Trade debts | 44 | €133,831 | €160,817 | +€26,986 | +20.2% |
| Suppliers | 440/4 | €133,831 | €160,817 | +€26,986 | +20.2% |
| Taxes, remuneration and social security | 45 | €50,238 | €21,249 | -€28,989 | -57.7% |
| Taxes | 450/3 | €38,658 | €9,809 | -€28,850 | -74.6% |
| Remuneration and social security | 454/9 | €11,580 | €11,441 | -€139 | -1.2% |
| Other amounts payable | 47/48 | €30,000 | €31,355 | +€1,355 | +4.5% |
| Accrued charges and deferred income | 492/3 | €0 | €1,798 | +€1,798 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €125,680 | €129,919 | +€4,239 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,791 | €58,927 | +€136 | +0.2% |
| Other operating charges | 640/8 | €5,041 | €3,381 | -€1,660 | -32.9% |
| Non-recurring operating charges | 66A | €12,744 | €0 | -€12,744 | -100% |
| Gross operating margin | 9900 | €311,930 | €297,319 | -€14,612 | -4.7% |
| Operating profit (loss) | 9901 | €109,674 | €105,092 | -€4,581 | -4.2% |
| Financial income | 75/76B | €967 | €0 | -€967 | -100% |
| Recurring financial income | 75 | €967 | €0 | -€967 | -100% |
| Financial charges | 65/66B | €30,454 | €28,939 | -€1,515 | -5.0% |
| Recurring financial charges | 65 | €30,454 | €28,939 | -€1,515 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €80,187 | €76,154 | -€4,034 | -5.0% |
| Income taxes | 67/77 | €25,807 | €19,784 | -€6,023 | -23.3% |
| Profit (loss) for the period | 9904 | €54,380 | €56,370 | +€1,990 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,380 | €56,370 | +€1,990 | +3.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.