LS Pharmacare: 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.
LS Pharmacare
Largest movements
- Cash +€10,437
up €10,437 (+44.7%), from €23,344 to €33,781
mainly Net result for the year (+€10,768) and Receivables within one year (+€8,222)
- Receivables within one year -€8,222
down €8,222 (-47.0%), from €17,498 to €9,276
of which Trade receivables: -€8,246
- Profit (loss) carried forward +€10,768
up €10,768 (+84.0%), from €12,813 to €23,581
- Trade debts -€4,639
down €4,639 (-81.0%), from €5,727 to €1,088
- Other debts -€4,605
down €4,605 (-45.7%), from €10,066 to €5,461
- Gross operating margin -€1,596
down €1,596 (-8.6%), from €18,661 to €17,065
- Financial charges +€932
up €932 (+54.0%), from €1,727 to €2,659
- Taxes -€422
down €422 (-12.4%), from €3,398 to €2,976
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 | €42,246 | €44,030 | +€1,785 | +4.2% |
| Fixed assets | 21/28 | €841 | €405 | -€436 | -51.8% |
| Tangible fixed assets | 22/27 | €841 | €405 | -€436 | -51.8% |
| Furniture and vehicles | 24 | €841 | €405 | -€436 | -51.8% |
| Current assets | 29/58 | €41,405 | €43,625 | +€2,220 | +5.4% |
| Amounts receivable within one year | 40/41 | €17,498 | €9,276 | -€8,222 | -47.0% |
| Trade receivables | 40 | €17,498 | €9,252 | -€8,246 | -47.1% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | €23,344 | €33,781 | +€10,437 | +44.7% |
| Deferred charges and accrued income | 490/1 | €563 | €568 | +€6 | +1.0% |
| Total equity and liabilities | 10/49 | €42,246 | €44,030 | +€1,785 | +4.2% |
| Equity | 10/15 | €17,813 | €28,581 | +€10,768 | +60.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,813 | €23,581 | +€10,768 | +84.0% |
| Amounts payable | 17/49 | €24,432 | €15,449 | -€8,983 | -36.8% |
| Amounts payable within one year | 42/48 | €24,432 | €15,449 | -€8,983 | -36.8% |
| Trade debts | 44 | €5,727 | €1,088 | -€4,639 | -81.0% |
| Suppliers | 440/4 | €5,727 | €1,088 | -€4,639 | -81.0% |
| Taxes, remuneration and social security | 45 | €8,639 | €8,900 | +€261 | +3.0% |
| Taxes | 450/3 | €8,639 | €8,900 | +€261 | +3.0% |
| Other amounts payable | 47/48 | €10,066 | €5,461 | -€4,605 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €436 | -€31 | -6.6% |
| Other operating charges | 640/8 | €256 | €226 | -€30 | -11.8% |
| Gross operating margin | 9900 | €18,661 | €17,065 | -€1,596 | -8.6% |
| Operating profit (loss) | 9901 | €17,938 | €16,403 | -€1,535 | -8.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,727 | €2,659 | +€932 | +54.0% |
| Recurring financial charges | 65 | €1,727 | €2,659 | +€932 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €16,211 | €13,744 | -€2,467 | -15.2% |
| Income taxes | 67/77 | €3,398 | €2,976 | -€422 | -12.4% |
| Profit (loss) for the period | 9904 | €12,813 | €10,768 | -€2,046 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,813 | €10,768 | -€2,046 | -16.0% |
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 28 October 2026 via checked.be.