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MAXIPHARMA: 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.

What changed

MAXIPHARMA

BE 0460.509.874
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€89,731
2024 · -€9,992+€99,723
Equity
€227,467
2024 · €137,736+€89,731
Cash
€267,253
2024 · €86,587+€180,667
Balance sheet total
€269,211
2024 · €149,012+€120,199

Largest movements

2024 to 2025
Assets
  • Cash +€180,667

    up €180,667 (+208.7%), from €86,587 to €267,253

    mainly Net result for the year (+€89,731) and Investment in fixed assets (net) (+€37,856)

  • Tangible fixed assets -€37,856

    no longer reported in 2025 (was €37,856)

  • Receivables within one year -€15,986

    down €15,986 (-93.6%), from €17,072 to €1,086

    of which Trade receivables: -€11,089

  • Stocks and contracts -€5,485

    no longer reported in 2025 (was €5,485)

Equity and liabilities
  • Reserves +€89,731

    up €89,731 (+68.2%), from €131,539 to €221,270

    of which Distributable reserves: +€89,731

  • Tax, wage and social debts +€35,204

    up €35,204 (+1592.4%), from €2,211 to €37,415

Income statement
  • Gross operating margin +€128,409

    up €128,409 (+10597.4%), from €1,212 to €129,621

  • Taxes +€36,518

    up €36,518 (+28529.4%), from €128 to €36,646

  • Depreciation -€6,762

    no longer reported in 2025 (was €6,762)

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€9,992
Gross operating margin +€128,409
Staff costs +€764
Depreciation +€6,762
Other operating charges +€434
Financial income -€127
Financial charges -€2
Taxes -€36,518
Result 2025 €89,731

Cash bridge derived

cash 2024 to 2025

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.

From operations +€142,811
Investment +€37,856
Financing €0
Cash 2024 €86,587
Net result for the year +€89,731
Stocks and contracts +€5,485
Receivables within one year +€15,986
Deferred charges and accrued income +€1,141
Trade debts -€2,395
Tax, wage and social debts +€35,204
Other debts -€2,341
Investment in fixed assets (net) +€37,856
Cash 2025 €267,253
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €149,012 €269,211 +€120,199 +80.7%
Fixed assets 21/28 €37,856 - -€37,856
Tangible fixed assets 22/27 €37,856 - -€37,856
Land and buildings 22 €37,856 - -€37,856
Current assets 29/58 €111,155 €269,211 +€158,055 +142.2%
Stocks and contracts in progress 3 €5,485 - -€5,485
Stocks 30/36 €5,485 - -€5,485
Amounts receivable within one year 40/41 €17,072 €1,086 -€15,986 -93.6%
Trade receivables 40 €11,250 €162 -€11,089 -98.6%
Other amounts receivable 41 €5,821 €924 -€4,897 -84.1%
Cash at bank and in hand 54/58 €86,587 €267,253 +€180,667 +208.7%
Deferred charges and accrued income 490/1 €2,012 €871 -€1,141 -56.7%
Total equity and liabilities 10/49 €149,012 €269,211 +€120,199 +80.7%
Equity 10/15 €137,736 €227,467 +€89,731 +65.1%
Contributions 10/11 €6,197 €6,197 = 0.0%
Reserves 13 €131,539 €221,270 +€89,731 +68.2%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Distributable reserves 133 €129,680 €219,411 +€89,731 +69.2%
Amounts payable 17/49 €11,275 €41,744 +€30,468 +270.2%
Amounts payable within one year 42/48 €11,275 €41,744 +€30,468 +270.2%
Trade debts 44 €4,060 €1,665 -€2,395 -59.0%
Suppliers 440/4 - €1,665 +€1,665
Bills of exchange payable 441 €4,060 - -€4,060
Taxes, remuneration and social security 45 €2,211 €37,415 +€35,204 +1592.4%
Taxes 450/3 €2,211 €37,415 +€35,204 +1592.4%
Other amounts payable 47/48 €5,005 €2,664 -€2,341 -46.8%
Non-recurring operating income 76A - €169,644 +€169,644
Remuneration, social security and pensions 62 €764 - -€764
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,762 - -€6,762
Other operating charges 640/8 €2,765 €2,331 -€434 -15.7%
Gross operating margin 9900 €1,212 €129,621 +€128,409 +10597.4%
Operating profit (loss) 9901 -€9,079 €127,290 +€136,369
Financial income 75/76B €570 €443 -€127 -22.3%
Recurring financial income 75 €570 €443 -€127 -22.3%
Financial charges 65/66B €1,355 €1,356 +€2 +0.1%
Recurring financial charges 65 €1,355 €1,356 +€2 +0.1%
Profit (loss) for the period before taxes 9903 -€9,864 €126,377 +€136,241
Income taxes 67/77 €128 €36,646 +€36,518 +28529.4%
Profit (loss) for the period 9904 -€9,992 €89,731 +€99,723
Profit (loss) for the period to be appropriated 9905 -€9,992 €89,731 +€99,723

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 30 September 2026 via checked.be.