Luxpharma: 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.
Luxpharma
Largest movements
- Cash +€43,814
up €43,814 (+28.2%), from €155,156 to €198,970
mainly Net result for the year (+€56,880) and Trade debts (+€34,088)
- Receivables within one year -€32,631
down €32,631 (-13.4%), from €243,536 to €210,905
of which Other amounts receivable: -€28,567
- Tangible fixed assets +€17,971
up €17,971 (+25.6%), from €70,249 to €88,220
of which Land and buildings: +€17,691
- Other debts -€105,500
down €105,500 (-100.0%), from €105,500 to €0
- Reserves +€56,880
up €56,880 (+19.6%), from €290,202 to €347,082
of which Distributable reserves: +€56,880
- Trade debts +€34,088
up €34,088 (+41.1%), from €82,950 to €117,038
- Short-term financial debts +€15,059
new in 2025: €15,059
- Debts after one year +€14,153
up €14,153 (+70.6%), from €20,046 to €34,198
- Gross operating margin -€19,893
down €19,893 (-10.3%), from €193,468 to €173,575
- Taxes +€19,368
up €19,368 (+2649.2%), from €731 to €20,099
- Staff costs +€4,916
up €4,916 (+6.9%), from €70,776 to €75,692
- Financial income -€2,339
down €2,339 (-96.8%), from €2,417 to €77
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 | €577,128 | €602,345 | +€25,216 | +4.4% |
| Fixed assets | 21/28 | €70,249 | €88,220 | +€17,971 | +25.6% |
| Tangible fixed assets | 22/27 | €70,249 | €88,220 | +€17,971 | +25.6% |
| Land and buildings | 22 | €48,488 | €66,179 | +€17,691 | +36.5% |
| Plant, machinery and equipment | 23 | €21,111 | €17,877 | -€3,234 | -15.3% |
| Furniture and vehicles | 24 | €650 | €4,164 | +€3,514 | +541.0% |
| Current assets | 29/58 | €506,879 | €514,125 | +€7,245 | +1.4% |
| Stocks and contracts in progress | 3 | €107,678 | €103,087 | -€4,591 | -4.3% |
| Stocks | 30/36 | €107,678 | €103,087 | -€4,591 | -4.3% |
| Amounts receivable within one year | 40/41 | €243,536 | €210,905 | -€32,631 | -13.4% |
| Trade receivables | 40 | €89,174 | €85,110 | -€4,064 | -4.6% |
| Other amounts receivable | 41 | €154,362 | €125,795 | -€28,567 | -18.5% |
| Cash at bank and in hand | 54/58 | €155,156 | €198,970 | +€43,814 | +28.2% |
| Deferred charges and accrued income | 490/1 | €510 | €1,163 | +€653 | +128.2% |
| Total equity and liabilities | 10/49 | €577,128 | €602,345 | +€25,216 | +4.4% |
| Equity | 10/15 | €352,176 | €409,055 | +€56,880 | +16.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €290,202 | €347,082 | +€56,880 | +19.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €284,002 | €340,882 | +€56,880 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €224,953 | €193,289 | -€31,664 | -14.1% |
| Amounts payable after more than one year | 17 | €20,046 | €34,198 | +€14,153 | +70.6% |
| Financial debts | 170/4 | €20,046 | €34,198 | +€14,153 | +70.6% |
| Amounts payable within one year | 42/48 | €204,907 | €156,185 | -€48,722 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €2,499 | €6,727 | +€4,227 | +169.1% |
| Financial debts | 43 | - | €15,059 | +€15,059 | |
| Credit institutions | 430/8 | - | €15,059 | +€15,059 | |
| Trade debts | 44 | €82,950 | €117,038 | +€34,088 | +41.1% |
| Suppliers | 440/4 | €82,950 | €117,038 | +€34,088 | +41.1% |
| Taxes, remuneration and social security | 45 | €13,957 | €17,361 | +€3,404 | +24.4% |
| Taxes | 450/3 | €2,822 | €2,649 | -€174 | -6.1% |
| Remuneration and social security | 454/9 | €11,135 | €14,713 | +€3,577 | +32.1% |
| Other amounts payable | 47/48 | €105,500 | €0 | -€105,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,906 | +€2,906 | |
| Remuneration, social security and pensions | 62 | €70,776 | €75,692 | +€4,916 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,769 | €12,952 | +€1,182 | +10.0% |
| Other operating charges | 640/8 | €3,043 | €2,478 | -€565 | -18.6% |
| Non-recurring operating charges | 66A | €0 | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €193,468 | €173,575 | -€19,893 | -10.3% |
| Operating profit (loss) | 9901 | €107,880 | €81,453 | -€26,426 | -24.5% |
| Financial income | 75/76B | €2,417 | €77 | -€2,339 | -96.8% |
| Recurring financial income | 75 | €2,417 | €77 | -€2,339 | -96.8% |
| Financial charges | 65/66B | €4,014 | €4,552 | +€538 | +13.4% |
| Recurring financial charges | 65 | €4,014 | €4,552 | +€538 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €106,283 | €76,979 | -€29,304 | -27.6% |
| Income taxes | 67/77 | €731 | €20,099 | +€19,368 | +2649.2% |
| Profit (loss) for the period | 9904 | €105,552 | €56,880 | -€48,672 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,552 | €56,880 | -€48,672 | -46.1% |
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 4 October 2026 via checked.be.