MEGA 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.
MEGA PHARMA
Largest movements
- Receivables within one year +€63,648
up €63,648 (+202%), from €31,557 to €95,205
of which Other amounts receivable: +€40,759
- Cash -€47,258
down €47,258 (-48.4%), from €97,563 to €50,304
mainly Receivables within one year (-€63,648) and Stocks and contracts (-€4,651)
- Stocks and contracts +€4,651
up €4,651 (+3,617%), from €129 to €4,779
- Trade debts +€20,633
up €20,633 (+246%), from €8,372 to €29,005
- Other debts +€3,839
up €3,839 (+40.2%), from €9,542 to €13,381
- Profit (loss) carried forward -€2,092
down €2,092 (-20.9%), from €9,994 to €7,902
- Gross operating margin -€8,656
down €8,656, from €6,876 to -€1,780
- Taxes -€1,350
down €1,350 (-99.9%), from €1,351 to €2
- Financial income +€163
up €163 (+173%), from €94 to €258
- Financial charges +€127
up €127 (+235%), from €54 to €181
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 | €129,248 | €150,288 | +€21,040 | +16.3% |
| Current assets | 29/58 | €129,248 | €150,288 | +€21,040 | +16.3% |
| Stocks and contracts in progress | 3 | €129 | €4,779 | +€4,651 | +3,617% |
| Stocks | 30/36 | €129 | €4,779 | +€4,651 | +3,617% |
| Amounts receivable within one year | 40/41 | €31,557 | €95,205 | +€63,648 | +202% |
| Trade receivables | 40 | €20,066 | €42,955 | +€22,889 | +114% |
| Other amounts receivable | 41 | €11,490 | €52,250 | +€40,759 | +355% |
| Cash at bank and in hand | 54/58 | €97,563 | €50,304 | -€47,258 | -48.4% |
| Total equity and liabilities | 10/49 | €129,248 | €150,288 | +€21,040 | +16.3% |
| Equity | 10/15 | €109,994 | €107,902 | -€2,092 | -1.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,994 | €7,902 | -€2,092 | -20.9% |
| Amounts payable | 17/49 | €19,254 | €42,386 | +€23,133 | +120% |
| Amounts payable within one year | 42/48 | €19,254 | €42,386 | +€23,133 | +120% |
| Trade debts | 44 | €8,372 | €29,005 | +€20,633 | +246% |
| Suppliers | 440/4 | €8,372 | €29,005 | +€20,633 | +246% |
| Taxes, remuneration and social security | 45 | €1,340 | - | -€1,340 | |
| Taxes | 450/3 | €1,340 | - | -€1,340 | |
| Other amounts payable | 47/48 | €9,542 | €13,381 | +€3,839 | +40.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €6,876 | -€1,780 | -€8,656 | |
| Operating profit (loss) | 9901 | €6,492 | -€2,167 | -€8,659 | |
| Financial income | 75/76B | €94 | €258 | +€163 | +173% |
| Recurring financial income | 75 | €94 | €258 | +€163 | +173% |
| Financial charges | 65/66B | €54 | €181 | +€127 | +235% |
| Recurring financial charges | 65 | €54 | €181 | +€127 | +235% |
| Profit (loss) for the period before taxes | 9903 | €6,532 | -€2,091 | -€8,623 | |
| Income taxes | 67/77 | €1,351 | €2 | -€1,350 | -99.9% |
| Profit (loss) for the period | 9904 | €5,181 | -€2,092 | -€7,273 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,181 | -€2,092 | -€7,273 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.