LIDEFARMA: 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.
LIDEFARMA
Largest movements
- Tangible fixed assets +€44,853
up €44,853 (+62.7%), from €71,539 to €116,392
of which Furniture and vehicles: +€46,228
- Cash +€17,482
up €17,482 (+20.5%), from €85,077 to €102,559
mainly Net result for the year (+€62,177) and Current portion of long-term debt (+€45,217)
- Receivables within one year +€15,479
up €15,479 (+21.0%), from €73,880 to €89,359
of which Other amounts receivable: +€8,431
- Current investments +€15,000
up €15,000 (+22.7%), from €66,124 to €81,124
- Stocks and contracts +€14,807
up €14,807 (+16.6%), from €88,935 to €103,742
- Current portion of long-term debt +€45,217
up €45,217 (+221.2%), from €20,442 to €65,659
- Other debts +€32,527
new in 2025: €32,527
- Reserves +€29,650
up €29,650 (+11.1%), from €266,897 to €296,547
- Debts after one year -€12,761
down €12,761 (-47.4%), from €26,940 to €14,179
- Trade debts +€7,191
up €7,191 (+17.1%), from €41,990 to €49,181
- Gross operating margin +€58,394
up €58,394 (+66.0%), from €88,416 to €146,809
- Financial charges +€12,193
up €12,193 (+648.8%), from €1,879 to €14,072
- Taxes +€11,226
up €11,226 (+93.3%), from €12,028 to €23,254
- Staff costs -€5,780
down €5,780 (-21.0%), from €27,477 to €21,697
- Depreciation +€3,459
up €3,459 (+16.7%), from €20,709 to €24,167
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 | €386,918 | €495,027 | +€108,109 | +27.9% |
| Fixed assets | 21/28 | €71,539 | €116,392 | +€44,853 | +62.7% |
| Tangible fixed assets | 22/27 | €71,539 | €116,392 | +€44,853 | +62.7% |
| Land and buildings | 22 | €711 | €0 | -€711 | -100.0% |
| Plant, machinery and equipment | 23 | €1,276 | €613 | -€663 | -52.0% |
| Furniture and vehicles | 24 | €69,551 | €115,779 | +€46,228 | +66.5% |
| Current assets | 29/58 | €315,379 | €378,634 | +€63,255 | +20.1% |
| Stocks and contracts in progress | 3 | €88,935 | €103,742 | +€14,807 | +16.6% |
| Stocks | 30/36 | €88,935 | €103,742 | +€14,807 | +16.6% |
| Amounts receivable within one year | 40/41 | €73,880 | €89,359 | +€15,479 | +21.0% |
| Trade receivables | 40 | €55,946 | €62,994 | +€7,048 | +12.6% |
| Other amounts receivable | 41 | €17,935 | €26,365 | +€8,431 | +47.0% |
| Current investments | 50/53 | €66,124 | €81,124 | +€15,000 | +22.7% |
| Cash at bank and in hand | 54/58 | €85,077 | €102,559 | +€17,482 | +20.5% |
| Deferred charges and accrued income | 490/1 | €1,363 | €1,849 | +€486 | +35.7% |
| Total equity and liabilities | 10/49 | €386,918 | €495,027 | +€108,109 | +27.9% |
| Equity | 10/15 | €285,497 | €315,147 | +€29,650 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,897 | €296,547 | +€29,650 | +11.1% |
| Distributable reserves | 133 | €266,897 | €296,547 | +€29,650 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,421 | €179,880 | +€78,459 | +77.4% |
| Amounts payable after more than one year | 17 | €26,940 | €14,179 | -€12,761 | -47.4% |
| Financial debts | 170/4 | €26,940 | €14,179 | -€12,761 | -47.4% |
| Amounts payable within one year | 42/48 | €73,994 | €165,356 | +€91,362 | +123.5% |
| Current portion of amounts payable after more than one year | 42 | €20,442 | €65,659 | +€45,217 | +221.2% |
| Trade debts | 44 | €41,990 | €49,181 | +€7,191 | +17.1% |
| Suppliers | 440/4 | €41,990 | €49,181 | +€7,191 | +17.1% |
| Taxes, remuneration and social security | 45 | €11,562 | €17,989 | +€6,427 | +55.6% |
| Taxes | 450/3 | €8,747 | €15,222 | +€6,475 | +74.0% |
| Remuneration and social security | 454/9 | €2,816 | €2,768 | -€48 | -1.7% |
| Other amounts payable | 47/48 | - | €32,527 | +€32,527 | |
| Accrued charges and deferred income | 492/3 | €486 | €344 | -€142 | -29.2% |
| Remuneration, social security and pensions | 62 | €27,477 | €21,697 | -€5,780 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,709 | €24,167 | +€3,459 | +16.7% |
| Other operating charges | 640/8 | €1,512 | €1,442 | -€70 | -4.6% |
| Gross operating margin | 9900 | €88,416 | €146,809 | +€58,394 | +66.0% |
| Operating profit (loss) | 9901 | €38,718 | €99,503 | +€60,786 | +157.0% |
| Financial income | 75/76B | €1,080 | €0 | -€1,080 | -100.0% |
| Recurring financial income | 75 | €1,080 | €0 | -€1,080 | -100.0% |
| Financial charges | 65/66B | €1,879 | €14,072 | +€12,193 | +648.8% |
| Recurring financial charges | 65 | €1,879 | €14,072 | +€12,193 | +648.8% |
| Profit (loss) for the period before taxes | 9903 | €37,918 | €85,431 | +€47,513 | +125.3% |
| Income taxes | 67/77 | €12,028 | €23,254 | +€11,226 | +93.3% |
| Profit (loss) for the period | 9904 | €25,890 | €62,177 | +€36,287 | +140.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,890 | €62,177 | +€36,287 | +140.2% |
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 28 September 2026 via checked.be.