LINTERPHARMA: 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.
LINTERPHARMA
Largest movements
- Current investments -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Tangible fixed assets -€101,737
down €101,737 (-13.9%), from €730,518 to €628,781
of which Furniture and vehicles: -€89,336
- Cash +€100,959
up €100,959 (+24.1%), from €419,544 to €520,503
mainly Current investments (+€500,000) and Net result for the year (+€244,707)
- Receivables within one year -€30,700
down €30,700 (-15.5%), from €198,076 to €167,376
of which Trade receivables: -€32,061
- Reserves -€514,256
down €514,256 (-30.8%), from €1.7m to €1.2m
of which Distributable reserves: -€514,256
- Debts after one year -€38,514
down €38,514 (-13.3%), from €289,787 to €251,274
- Gross operating margin -€75,837
down €75,837 (-14.7%), from €515,303 to €439,466
- Taxes -€22,466
down €22,466 (-22.2%), from €101,000 to €78,534
- Financial income +€11,597
up €11,597 (+1038.0%), from €1,117 to €12,714
- Depreciation +€6,602
up €6,602 (+6.3%), from €105,469 to €112,071
- Other operating charges -€5,680
down €5,680 (-81.2%), from €6,993 to €1,313
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 | €2,193,704 | €1,634,233 | -€559,471 | -25.5% |
| Fixed assets | 21/28 | €735,593 | €633,781 | -€101,812 | -13.8% |
| Tangible fixed assets | 22/27 | €730,518 | €628,781 | -€101,737 | -13.9% |
| Land and buildings | 22 | €2,479 | €5,337 | +€2,858 | +115.3% |
| Plant, machinery and equipment | 23 | €121,513 | €106,254 | -€15,259 | -12.6% |
| Furniture and vehicles | 24 | €606,527 | €517,191 | -€89,336 | -14.7% |
| Financial fixed assets | 28 | €5,075 | €5,000 | -€75 | -1.5% |
| Current assets | 29/58 | €1,458,111 | €1,000,452 | -€457,659 | -31.4% |
| Stocks and contracts in progress | 3 | €304,158 | €282,545 | -€21,612 | -7.1% |
| Stocks | 30/36 | €304,158 | €282,545 | -€21,612 | -7.1% |
| Amounts receivable within one year | 40/41 | €198,076 | €167,376 | -€30,700 | -15.5% |
| Trade receivables | 40 | €190,192 | €158,131 | -€32,061 | -16.9% |
| Other amounts receivable | 41 | €7,884 | €9,245 | +€1,362 | +17.3% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €419,544 | €520,503 | +€100,959 | +24.1% |
| Deferred charges and accrued income | 490/1 | €36,333 | €30,027 | -€6,306 | -17.4% |
| Total equity and liabilities | 10/49 | €2,193,704 | €1,634,233 | -€559,471 | -25.5% |
| Equity | 10/15 | €1,679,215 | €1,164,959 | -€514,256 | -30.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €1,670,538 | €1,156,283 | -€514,256 | -30.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,631,179 | €1,116,923 | -€514,256 | -31.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €514,489 | €469,274 | -€45,215 | -8.8% |
| Amounts payable after more than one year | 17 | €289,787 | €251,274 | -€38,514 | -13.3% |
| Financial debts | 170/4 | €289,787 | €251,274 | -€38,514 | -13.3% |
| Amounts payable within one year | 42/48 | €204,304 | €216,325 | +€12,021 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €37,807 | €38,729 | +€922 | +2.4% |
| Trade debts | 44 | €157,552 | €154,770 | -€2,782 | -1.8% |
| Suppliers | 440/4 | €157,552 | €154,770 | -€2,782 | -1.8% |
| Taxes, remuneration and social security | 45 | €1,886 | €2,898 | +€1,012 | +53.6% |
| Taxes | 450/3 | €1,886 | €2,898 | +€1,012 | +53.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,060 | €19,929 | +€12,869 | +182.3% |
| Accrued charges and deferred income | 492/3 | €20,398 | €1,676 | -€18,722 | -91.8% |
| Non-recurring operating income | 76A | €23,091 | €0 | -€23,091 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,357 | €2,799 | +€442 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,469 | €112,071 | +€6,602 | +6.3% |
| Other operating charges | 640/8 | €6,993 | €1,313 | -€5,680 | -81.2% |
| Gross operating margin | 9900 | €515,303 | €439,466 | -€75,837 | -14.7% |
| Operating profit (loss) | 9901 | €400,484 | €323,282 | -€77,202 | -19.3% |
| Financial income | 75/76B | €1,117 | €12,714 | +€11,597 | +1038.0% |
| Recurring financial income | 75 | €1,117 | €12,714 | +€11,597 | +1038.0% |
| Financial charges | 65/66B | €13,410 | €12,754 | -€655 | -4.9% |
| Recurring financial charges | 65 | €13,410 | €12,754 | -€655 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €388,191 | €323,242 | -€64,949 | -16.7% |
| Income taxes | 67/77 | €101,000 | €78,534 | -€22,466 | -22.2% |
| Profit (loss) for the period | 9904 | €287,191 | €244,707 | -€42,484 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €287,191 | €244,707 | -€42,484 | -14.8% |
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 11 October 2026 via checked.be.