PARACELSUS: 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
PARACELSUS
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€24,051
2024 · -€17,846+€41,897
Equity
€146,406
2024 · €127,355+€19,051
Cash
€22,997
2024 · €21,340+€1,657
Balance sheet total
€413,042
2024 · €422,969-€9,927
Largest movements
Assets
- Tangible fixed assets -€24,446
down €24,446 (-10.0%), from €244,135 to €219,689
of which Plant, machinery and equipment: -€16,329
- Receivables within one year +€7,737
up €7,737 (+13.1%), from €59,071 to €66,808
of which Trade receivables: +€5,796
- Deferred charges and accrued income +€5,281
up €5,281 (+105.2%), from €5,022 to €10,304
Equity and liabilities
- Profit (loss) carried forward +€17,846
up €17,846, from -€17,846 to €0
- Debts after one year -€15,166
down €15,166 (-100.0%), from €15,166 to €0
- Current portion of long-term debt -€15,055
down €15,055 (-49.8%), from €30,221 to €15,166
Income statement
- Gross operating margin +€44,392
up €44,392 (+121.7%), from €36,475 to €80,867
- Staff costs +€1,334
up €1,334 (+5.9%), from €22,482 to €23,816
- Taxes +€982
up €982, from €0 to €982
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.
Result 2024
-€17,846
Gross operating margin
+€44,392
Staff costs
-€1,334
Depreciation
+€594
Other operating charges
-€210
Financial income
-€711
Financial charges
+€148
Taxes
-€982
Result 2025
€24,051
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.
From operations
+€41,753
Investment
-€4,875
Financing
-€35,221
Cash 2024
€21,340
From operations (derived)
+€41,753
Net result for the year
+€24,051
Depreciation
+€29,321
Stocks and contracts
+€157
Receivables within one year
-€7,737
Deferred charges and accrued income
-€5,281
Trade debts
-€317
Tax, wage and social debts
+€187
Other debts
+€3,842
Accrued charges and deferred income
-€2,469
Investment (derived)
-€4,875
Investment in fixed assets (net)
-€4,875
Financing
-€35,221
Debts after one year
-€15,166
Current portion of long-term debt
-€15,055
Contributions, distributions and other
-€5,000
Cash 2025
€22,997
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,969 | €413,042 | -€9,927 | -2.3% |
| Fixed assets | 21/28 | €244,135 | €219,689 | -€24,446 | -10.0% |
| Tangible fixed assets | 22/27 | €244,135 | €219,689 | -€24,446 | -10.0% |
| Land and buildings | 22 | €131,418 | €125,276 | -€6,143 | -4.7% |
| Plant, machinery and equipment | 23 | €107,785 | €91,456 | -€16,329 | -15.1% |
| Furniture and vehicles | 24 | €4,932 | €2,958 | -€1,974 | -40.0% |
| Current assets | 29/58 | €178,834 | €193,353 | +€14,519 | +8.1% |
| Stocks and contracts in progress | 3 | €93,401 | €93,244 | -€157 | -0.2% |
| Stocks | 30/36 | €93,401 | €93,244 | -€157 | -0.2% |
| Amounts receivable within one year | 40/41 | €59,071 | €66,808 | +€7,737 | +13.1% |
| Trade receivables | 40 | €53,516 | €59,312 | +€5,796 | +10.8% |
| Other amounts receivable | 41 | €5,555 | €7,497 | +€1,942 | +35.0% |
| Cash at bank and in hand | 54/58 | €21,340 | €22,997 | +€1,657 | +7.8% |
| Deferred charges and accrued income | 490/1 | €5,022 | €10,304 | +€5,281 | +105.2% |
| Total equity and liabilities | 10/49 | €422,969 | €413,042 | -€9,927 | -2.3% |
| Equity | 10/15 | €127,355 | €146,406 | +€19,051 | +15.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €83,201 | €84,406 | +€1,205 | +1.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €77,001 | €78,206 | +€1,205 | +1.6% |
| Profit (loss) carried forward | 14 | -€17,846 | €0 | +€17,846 | |
| Amounts payable | 17/49 | €295,614 | €266,636 | -€28,978 | -9.8% |
| Amounts payable after more than one year | 17 | €15,166 | €0 | -€15,166 | -100.0% |
| Financial debts | 170/4 | €15,166 | €0 | -€15,166 | -100.0% |
| Amounts payable within one year | 42/48 | €272,526 | €261,183 | -€11,343 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €30,221 | €15,166 | -€15,055 | -49.8% |
| Trade debts | 44 | €32,602 | €32,285 | -€317 | -1.0% |
| Suppliers | 440/4 | €32,602 | €32,285 | -€317 | -1.0% |
| Taxes, remuneration and social security | 45 | €3,431 | €3,618 | +€187 | +5.5% |
| Taxes | 450/3 | €0 | €84 | +€84 | |
| Remuneration and social security | 454/9 | €3,431 | €3,534 | +€103 | +3.0% |
| Other amounts payable | 47/48 | €206,272 | €210,114 | +€3,842 | +1.9% |
| Accrued charges and deferred income | 492/3 | €7,922 | €5,453 | -€2,469 | -31.2% |
| Remuneration, social security and pensions | 62 | €22,482 | €23,816 | +€1,334 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,915 | €29,321 | -€594 | -2.0% |
| Other operating charges | 640/8 | €1,730 | €1,940 | +€210 | +12.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,475 | €80,867 | +€44,392 | +121.7% |
| Operating profit (loss) | 9901 | -€17,653 | €25,790 | +€43,443 | |
| Financial income | 75/76B | €1,601 | €890 | -€711 | -44.4% |
| Recurring financial income | 75 | €1,601 | €890 | -€711 | -44.4% |
| Financial charges | 65/66B | €1,794 | €1,646 | -€148 | -8.2% |
| Recurring financial charges | 65 | €1,794 | €1,646 | -€148 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,846 | €25,033 | +€42,879 | |
| Income taxes | 67/77 | €0 | €982 | +€982 | |
| Profit (loss) for the period | 9904 | -€17,846 | €24,051 | +€41,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,846 | €24,051 | +€41,897 |
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 4 October 2026 via checked.be.