MC KAMI PHARMA: 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.
MC KAMI PHARMA
Largest movements
- Tangible fixed assets -€13,428
down €13,428 (-4.7%), from €285,900 to €272,471
of which Land and buildings: -€8,372
- Receivables within one year +€6,655
up €6,655 (+29.0%), from €22,933 to €29,588
of which Trade receivables: +€6,655
- Debts after one year -€18,704
down €18,704 (-7.4%), from €251,775 to €233,071
- Reserves +€7,530
up €7,530 (+34.5%), from €21,806 to €29,337
- Tax, wage and social debts +€5,711
up €5,711 (+95.9%), from €5,954 to €11,665
- Trade debts +€4,620
up €4,620 (+62.1%), from €7,435 to €12,055
- Gross operating margin +€15,040
up €15,040 (+66.8%), from €22,524 to €37,564
- Taxes +€3,160
up €3,160 (+1186.8%), from €266 to €3,426
- Other operating charges +€675
up €675 (+22.7%), from €2,978 to €3,652
- Financial charges -€546
down €546 (-5.4%), from €10,074 to €9,528
of which Financial charges: -€663
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 | €310,960 | €306,831 | -€4,129 | -1.3% |
| Fixed assets | 21/28 | €285,900 | €272,471 | -€13,428 | -4.7% |
| Tangible fixed assets | 22/27 | €285,900 | €272,471 | -€13,428 | -4.7% |
| Land and buildings | 22 | €274,374 | €266,002 | -€8,372 | -3.1% |
| Leasing and similar rights | 25 | €11,526 | €6,469 | -€5,056 | -43.9% |
| Current assets | 29/58 | €25,061 | €34,359 | +€9,299 | +37.1% |
| Amounts receivable within one year | 40/41 | €22,933 | €29,588 | +€6,655 | +29.0% |
| Trade receivables | 40 | €22,930 | €29,585 | +€6,655 | +29.0% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,494 | €4,209 | +€2,715 | +181.7% |
| Deferred charges and accrued income | 490/1 | €633 | €563 | -€71 | -11.2% |
| Total equity and liabilities | 10/49 | €310,960 | €306,831 | -€4,129 | -1.3% |
| Equity | 10/15 | €23,806 | €31,337 | +€7,530 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,806 | €29,337 | +€7,530 | +34.5% |
| Distributable reserves | 133 | €21,806 | €29,337 | +€7,530 | +34.5% |
| Amounts payable | 17/49 | €287,154 | €275,494 | -€11,660 | -4.1% |
| Amounts payable after more than one year | 17 | €251,775 | €233,071 | -€18,704 | -7.4% |
| Financial debts | 170/4 | €251,775 | €233,071 | -€18,704 | -7.4% |
| Amounts payable within one year | 42/48 | €34,996 | €42,423 | +€7,427 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €21,607 | €18,704 | -€2,903 | -13.4% |
| Trade debts | 44 | €7,435 | €12,055 | +€4,620 | +62.1% |
| Bills of exchange payable | 441 | €7,435 | €12,055 | +€4,620 | +62.1% |
| Taxes, remuneration and social security | 45 | €5,954 | €11,665 | +€5,711 | +95.9% |
| Taxes | 450/3 | €5,954 | €11,665 | +€5,711 | +95.9% |
| Accrued charges and deferred income | 492/3 | €383 | - | -€383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,428 | €13,428 | = | 0.0% |
| Other operating charges | 640/8 | €2,978 | €3,652 | +€675 | +22.7% |
| Gross operating margin | 9900 | €22,524 | €37,564 | +€15,040 | +66.8% |
| Operating profit (loss) | 9901 | €6,118 | €20,484 | +€14,365 | +234.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,074 | €9,528 | -€546 | -5.4% |
| Recurring financial charges | 65 | €10,018 | €9,354 | -€663 | -6.6% |
| Non-recurring financial charges | 66B | €57 | €173 | +€117 | +206.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,956 | €10,957 | +€14,913 | |
| Income taxes | 67/77 | €266 | €3,426 | +€3,160 | +1186.8% |
| Profit (loss) for the period | 9904 | -€4,222 | €7,530 | +€11,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,222 | €7,530 | +€11,752 |
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.