NEWPHARMA: 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
NEWPHARMA
NACE 47.120, Other non-specialised retail sale
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
-€711,789
2025 · €273,324-€985,113
Equity
€1.8m
2025 · €2.5m-€711,789
Cash
€1.6m
2025 · €5.0m-€3.3m
Balance sheet total
€36.6m
2025 · €27.4m+€9.2m
Largest movements
Assets
- Receivables within one year +€10.2m
up €10.2m (+152.2%), from €6.7m to €16.9m
of which Other amounts receivable: +€12.5m
- Cash -€3.3m
down €3.3m (-67.0%), from €5.0m to €1.6m
mainly Receivables within one year (-€10.2m) and Investment in fixed assets (net) (-€1.9m)
- Financial fixed assets +€1.9m
up €1.9m (+898.6%), from €207,797 to €2.1m
of which Affiliated companies: +€2.0m
- Deferred charges and accrued income +€963,996
up €963,996 (+72.1%), from €1.3m to €2.3m
- Stocks and contracts -€479,475
down €479,475 (-3.4%), from €14.1m to €13.6m
Equity and liabilities
- Trade debts +€9.6m
up €9.6m (+47.0%), from €20.4m to €30.0m
- Profit (loss) carried forward -€711,789
down €711,789 (-28.0%), from -€2.5m to -€3.2m
- Tax, wage and social debts +€502,394
up €502,394 (+15.2%), from €3.3m to €3.8m
of which Taxes: +€512,202
Income statement
- Turnover +€16.3m
up €16.3m (+8.1%), from €201.8m to €218.2m
- Goods and materials +€11.7m
up €11.7m (+8.1%), from €144.9m to €156.6m
of which Purchases: +€9.6m
- Services and other goods +€5.1m
up €5.1m (+9.3%), from €55.5m to €60.7m
From the 2025 result to the 2026 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 2025
€273,324
Turnover
+€16.3m
Other operating income
+€863
Goods and materials
-€11.7m
Services and other goods
-€5.1m
Staff costs
-€100,450
Depreciation
+€1,390
Write-downs
-€242,463
Provisions
-€76,932
Other operating charges
+€7,804
Financial income
-€12,895
Financial charges
-€22,188
Taxes
+€80
Result 2026
-€711,789
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.5m
Investment
-€1.9m
Financing
€0
Cash 2025
€5.0m
From operations (derived)
-€1.5m
Net result for the year
-€711,789
Depreciation
+€14,359
Stocks and contracts
+€479,475
Receivables within one year
-€10.2m
Deferred charges and accrued income
-€963,996
Provisions
+€82,082
Trade debts
+€9.6m
Tax, wage and social debts
+€502,394
Accrued charges and deferred income
-€267,922
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Cash 2026
€1.6m
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,429,832 | €36,634,302 | +€9.2m | +33.6% |
| Fixed assets | 21/28 | €344,807 | €2,209,936 | +€1.9m | +540.9% |
| Intangible fixed assets | 21 | €9,265 | €5,598 | -€3,667 | -39.6% |
| Tangible fixed assets | 22/27 | €127,746 | €129,313 | +€1,567 | +1.2% |
| Land and buildings | 22 | €126,726 | €117,879 | -€8,848 | -7.0% |
| Plant, machinery and equipment | 23 | - | €8,680 | +€8,680 | |
| Furniture and vehicles | 24 | €1,019 | €696 | -€323 | -31.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | - | €2,057 | +€2,057 | |
| Financial fixed assets | 28 | €207,797 | €2,075,025 | +€1.9m | +898.6% |
| Affiliated companies | 280/1 | €56,739 | €2,075,025 | +€2.0m | +3557.1% |
| Participating interests | 280 | €56,739 | €543,701 | +€486,962 | +858.2% |
| Amounts receivable | 281 | - | €1,531,324 | +€1.5m | |
| Other financial fixed assets | 284/8 | €151,058 | - | -€151,058 | |
| Amounts receivable and cash guarantees | 285/8 | €151,058 | - | -€151,058 | |
| Current assets | 29/58 | €27,085,025 | €34,424,366 | +€7.3m | +27.1% |
| Stocks and contracts in progress | 3 | €14,088,927 | €13,609,453 | -€479,475 | -3.4% |
| Stocks | 30/36 | €14,088,927 | €13,609,453 | -€479,475 | -3.4% |
| Raw materials and consumables | 30/31 | €925 | €0 | -€925 | -100.0% |
| Goods purchased for resale | 34 | €14,088,002 | €13,609,453 | -€478,549 | -3.4% |
| Amounts receivable within one year | 40/41 | €6,691,454 | €16,876,458 | +€10.2m | +152.2% |
| Trade receivables | 40 | €6,003,619 | €3,699,058 | -€2.3m | -38.4% |
| Other amounts receivable | 41 | €687,835 | €13,177,399 | +€12.5m | +1815.8% |
| Cash at bank and in hand | 54/58 | €4,968,208 | €1,638,025 | -€3.3m | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,336,435 | €2,300,431 | +€963,996 | +72.1% |
| Total equity and liabilities | 10/49 | €27,429,832 | €36,634,302 | +€9.2m | +33.6% |
| Equity | 10/15 | €2,517,119 | €1,805,330 | -€711,789 | -28.3% |
| Contributions | 10/11 | €5,050,000 | €5,050,000 | = | 0.0% |
| Capital | 10 | €5,050,000 | €5,050,000 | = | 0.0% |
| Issued capital | 100 | €5,050,000 | €5,050,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,537,881 | -€3,249,670 | -€711,789 | -28.0% |
| Provisions and deferred taxes | 16 | €340,300 | €422,382 | +€82,082 | +24.1% |
| Provisions for liabilities and charges | 160/5 | €340,300 | €422,382 | +€82,082 | +24.1% |
| Other liabilities and charges | 164/5 | €340,300 | €422,382 | +€82,082 | +24.1% |
| Amounts payable | 17/49 | €24,572,413 | €34,406,590 | +€9.8m | +40.0% |
| Amounts payable within one year | 42/48 | €23,702,998 | €33,805,097 | +€10.1m | +42.6% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €20,403,391 | €30,003,097 | +€9.6m | +47.0% |
| Suppliers | 440/4 | €20,403,391 | €30,003,097 | +€9.6m | +47.0% |
| Taxes, remuneration and social security | 45 | €3,299,071 | €3,801,465 | +€502,394 | +15.2% |
| Taxes | 450/3 | €3,082,970 | €3,595,172 | +€512,202 | +16.6% |
| Remuneration and social security | 454/9 | €216,101 | €206,293 | -€9,808 | -4.5% |
| Other amounts payable | 47/48 | €536 | €536 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €869,415 | €601,493 | -€267,922 | -30.8% |
| Operating income | 70/76A | €201,882,351 | €218,225,395 | +€16.3m | +8.1% |
| Turnover | 70 | €201,846,447 | €218,188,628 | +€16.3m | +8.1% |
| Other operating income | 74 | €35,904 | €36,767 | +€863 | +2.4% |
| Operating charges | 60/66A | €201,758,457 | €219,051,612 | +€17.3m | +8.6% |
| Goods for resale, raw materials and consumables | 60 | €144,871,508 | €156,604,907 | +€11.7m | +8.1% |
| Purchases | 600/8 | €146,842,785 | €156,397,221 | +€9.6m | +6.5% |
| Change in stocks: decrease (increase) | 609 | -€1,971,277 | €207,686 | +€2.2m | |
| Services and other goods | 61 | €55,545,772 | €60,694,876 | +€5.1m | +9.3% |
| Remuneration, social security and pensions | 62 | €1,248,000 | €1,348,450 | +€100,450 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,749 | €14,359 | -€1,390 | -8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,407 | €277,871 | +€242,463 | +684.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,150 | €82,082 | +€76,932 | +1493.9% |
| Other operating charges | 640/8 | €36,871 | €29,068 | -€7,804 | -21.2% |
| Operating profit (loss) | 9901 | €123,893 | -€826,217 | -€950,111 | |
| Financial income | 75/76B | €184,207 | €171,312 | -€12,895 | -7.0% |
| Recurring financial income | 75 | €184,207 | €171,312 | -€12,895 | -7.0% |
| Income from financial fixed assets | 750 | - | €23,168 | +€23,168 | |
| Income from current assets | 751 | €136,187 | €92,305 | -€43,882 | -32.2% |
| Other financial income | 752/9 | €48,020 | €55,840 | +€7,819 | +16.3% |
| Financial charges | 65/66B | €32,357 | €54,545 | +€22,188 | +68.6% |
| Recurring financial charges | 65 | €32,357 | €54,545 | +€22,188 | +68.6% |
| Debt charges | 650 | €12,710 | €22,895 | +€10,184 | +80.1% |
| Other financial charges | 652/9 | €19,647 | €31,650 | +€12,003 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €275,743 | -€709,450 | -€985,193 | |
| Income taxes | 67/77 | €2,420 | €2,339 | -€80 | -3.3% |
| Taxes | 670/3 | €2,453 | €2,339 | -€113 | -4.6% |
| Tax adjustments and reversals of tax provisions | 77 | €33 | - | -€33 | |
| Profit (loss) for the period | 9904 | €273,324 | -€711,789 | -€985,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €273,324 | -€711,789 | -€985,113 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.