MORIASFARMA: 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.
MORIASFARMA
Largest movements
- Receivables within one year +€46,734
up €46,734 (+56.9%), from €82,150 to €128,884
- Reserves +€76,427
up €76,427 (+13.7%), from €555,981 to €632,408
- Debts after one year -€54,972
down €54,972 (-10.1%), from €544,972 to €490,000
- Other debts +€42,009
up €42,009 (+102.3%), from €41,070 to €83,079
- Current portion of long-term debt -€12,919
down €12,919 (-43.8%), from €29,491 to €16,572
- Financial income -€26,881
down €26,881 (-53.8%), from €50,000 to €23,119
- Gross operating margin +€22,547
up €22,547 (+40.5%), from €55,719 to €78,265
- Taxes +€2,108
up €2,108 (+10.2%), from €20,698 to €22,806
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 | €1,219,169 | €1,264,977 | +€45,808 | +3.8% |
| Fixed assets | 21/28 | €1,134,153 | €1,134,153 | = | 0.0% |
| Financial fixed assets | 28 | €1,134,153 | €1,134,153 | = | 0.0% |
| Current assets | 29/58 | €85,016 | €130,824 | +€45,808 | +53.9% |
| Amounts receivable within one year | 40/41 | €82,150 | €128,884 | +€46,734 | +56.9% |
| Other amounts receivable | 41 | €82,150 | €128,884 | +€46,734 | +56.9% |
| Cash at bank and in hand | 54/58 | €1,412 | €521 | -€891 | -63.1% |
| Deferred charges and accrued income | 490/1 | €1,453 | €1,419 | -€34 | -2.4% |
| Total equity and liabilities | 10/49 | €1,219,169 | €1,264,977 | +€45,808 | +3.8% |
| Equity | 10/15 | €574,581 | €651,008 | +€76,427 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €555,981 | €632,408 | +€76,427 | +13.7% |
| Distributable reserves | 133 | €555,981 | €632,408 | +€76,427 | +13.7% |
| Amounts payable | 17/49 | €644,588 | €613,969 | -€30,619 | -4.8% |
| Amounts payable after more than one year | 17 | €544,972 | €490,000 | -€54,972 | -10.1% |
| Financial debts | 170/4 | €544,972 | €490,000 | -€54,972 | -10.1% |
| Amounts payable within one year | 42/48 | €99,616 | €123,969 | +€24,353 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €29,491 | €16,572 | -€12,919 | -43.8% |
| Financial debts | 43 | €3,095 | €3,000 | -€95 | -3.1% |
| Credit institutions | 430/8 | €3,095 | €3,000 | -€95 | -3.1% |
| Trade debts | 44 | €12,903 | €1,261 | -€11,642 | -90.2% |
| Suppliers | 440/4 | €12,903 | €1,261 | -€11,642 | -90.2% |
| Taxes, remuneration and social security | 45 | €13,057 | €20,058 | +€7,001 | +53.6% |
| Taxes | 450/3 | €13,057 | €20,058 | +€7,001 | +53.6% |
| Other amounts payable | 47/48 | €41,070 | €83,079 | +€42,009 | +102.3% |
| Non-recurring operating income | 76A | - | €17,327 | +€17,327 | |
| Other operating charges | 640/8 | €8 | - | -€8 | |
| Gross operating margin | 9900 | €55,719 | €78,265 | +€22,547 | +40.5% |
| Operating profit (loss) | 9901 | €55,711 | €78,265 | +€22,555 | +40.5% |
| Financial income | 75/76B | €50,000 | €23,119 | -€26,881 | -53.8% |
| Recurring financial income | 75 | €50,000 | €23,119 | -€26,881 | -53.8% |
| Financial charges | 65/66B | €2,270 | €2,151 | -€118 | -5.2% |
| Recurring financial charges | 65 | €2,270 | €2,151 | -€118 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €103,441 | €99,233 | -€4,208 | -4.1% |
| Income taxes | 67/77 | €20,698 | €22,806 | +€2,108 | +10.2% |
| Profit (loss) for the period | 9904 | €82,744 | €76,427 | -€6,317 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,744 | €76,427 | -€6,317 | -7.6% |
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 12 October 2026 via checked.be.