LN PHARMA CONSULTING: 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.
LN PHARMA CONSULTING
Largest movements
- Cash +€21,361
up €21,361 (+140%), from €15,236 to €36,597
mainly Net result for the year (+€52,325) and Deferred charges and accrued income (+€9,811)
- Deferred charges and accrued income -€9,811
down €9,811 (-94.0%), from €10,438 to €627
- Receivables within one year -€6,130
down €6,130 (-9.9%), from €61,895 to €55,765
of which Other amounts receivable: -€19,816
- Tangible fixed assets +€1,242
new in 2025: €1,242
- Tax, wage and social debts +€4,936
up €4,936 (+6.4%), from €77,181 to €82,117
of which Taxes: +€13,936
- Profit (loss) carried forward +€2,325
up €2,325 (+55.7%), from €4,176 to €6,501
- Financial income +€1,711
up €1,711 (+49.3%), from €3,471 to €5,182
- Other operating charges -€1,379
down €1,379 (-66.7%), from €2,068 to €690
- Gross operating margin -€1,352
down €1,352 (-2.1%), from €64,013 to €62,661
- Taxes -€1,098
down €1,098 (-7.0%), from €15,758 to €14,659
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.
Derived cash bridge
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 | €87,569 | €94,232 | +€6,662 | +7.6% |
| Fixed assets | 21/28 | - | €1,242 | +€1,242 | |
| Tangible fixed assets | 22/27 | - | €1,242 | +€1,242 | |
| Furniture and vehicles | 24 | - | €1,242 | +€1,242 | |
| Current assets | 29/58 | €87,569 | €92,989 | +€5,420 | +6.2% |
| Amounts receivable within one year | 40/41 | €61,895 | €55,765 | -€6,130 | -9.9% |
| Trade receivables | 40 | - | €13,686 | +€13,686 | |
| Other amounts receivable | 41 | €61,895 | €42,079 | -€19,816 | -32.0% |
| Cash at bank and in hand | 54/58 | €15,236 | €36,597 | +€21,361 | +140% |
| Deferred charges and accrued income | 490/1 | €10,438 | €627 | -€9,811 | -94.0% |
| Total equity and liabilities | 10/49 | €87,569 | €94,232 | +€6,662 | +7.6% |
| Equity | 10/15 | €9,176 | €11,501 | +€2,325 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,176 | €6,501 | +€2,325 | +55.7% |
| Amounts payable | 17/49 | €78,394 | €82,731 | +€4,337 | +5.5% |
| Amounts payable within one year | 42/48 | €78,394 | €82,731 | +€4,337 | +5.5% |
| Trade debts | 44 | €1,213 | €614 | -€599 | -49.3% |
| Suppliers | 440/4 | €1,213 | €614 | -€599 | -49.3% |
| Taxes, remuneration and social security | 45 | €77,181 | €82,117 | +€4,936 | +6.4% |
| Taxes | 450/3 | €27,181 | €41,117 | +€13,936 | +51.3% |
| Remuneration and social security | 454/9 | €50,000 | €41,000 | -€9,000 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €126 | +€126 | |
| Other operating charges | 640/8 | €2,068 | €690 | -€1,379 | -66.7% |
| Gross operating margin | 9900 | €64,013 | €62,661 | -€1,352 | -2.1% |
| Operating profit (loss) | 9901 | €61,945 | €61,845 | -€100 | -0.2% |
| Financial income | 75/76B | €3,471 | €5,182 | +€1,711 | +49.3% |
| Recurring financial income | 75 | €3,471 | €5,182 | +€1,711 | +49.3% |
| Financial charges | 65/66B | €330 | €43 | -€287 | -87.0% |
| Recurring financial charges | 65 | €330 | €43 | -€287 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €65,086 | €66,984 | +€1,898 | +2.9% |
| Income taxes | 67/77 | €15,758 | €14,659 | -€1,098 | -7.0% |
| Profit (loss) for the period | 9904 | €49,328 | €52,325 | +€2,997 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,328 | €52,325 | +€2,997 | +6.1% |
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 24 October 2026 via checked.be.