PARACELSUS PHARMA PROJECTS: 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.
PARACELSUS PHARMA PROJECTS
Largest movements
- Tangible fixed assets -€17,492
down €17,492 (-8.2%), from €212,327 to €194,835
- Cash -€10,723
down €10,723 (-89.3%), from €12,006 to €1,284
mainly Other debts (-€21,299) and Net result for the year (-€10,092)
- Other debts -€21,299
down €21,299 (-19.5%), from €109,462 to €88,163
- Reserves -€10,092
down €10,092 (-10.2%), from €98,502 to €88,410
of which Distributable reserves: -€10,092
- Gross operating margin -€7,465
down €7,465 (-44.0%), from €16,954 to €9,489
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 | €227,534 | €197,179 | -€30,355 | -13.3% |
| Fixed assets | 21/28 | €212,377 | €194,885 | -€17,492 | -8.2% |
| Tangible fixed assets | 22/27 | €212,327 | €194,835 | -€17,492 | -8.2% |
| Land and buildings | 22 | €212,327 | €194,835 | -€17,492 | -8.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €15,158 | €2,295 | -€12,863 | -84.9% |
| Amounts receivable within one year | 40/41 | €2,215 | €507 | -€1,707 | -77.1% |
| Other amounts receivable | 41 | €2,215 | €507 | -€1,707 | -77.1% |
| Cash at bank and in hand | 54/58 | €12,006 | €1,284 | -€10,723 | -89.3% |
| Deferred charges and accrued income | 490/1 | €937 | €504 | -€433 | -46.2% |
| Total equity and liabilities | 10/49 | €227,534 | €197,179 | -€30,355 | -13.3% |
| Equity | 10/15 | €117,102 | €107,010 | -€10,092 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,502 | €88,410 | -€10,092 | -10.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €96,642 | €86,550 | -€10,092 | -10.4% |
| Amounts payable | 17/49 | €110,433 | €90,170 | -€20,263 | -18.3% |
| Amounts payable within one year | 42/48 | €110,433 | €90,170 | -€20,263 | -18.3% |
| Trade debts | 44 | €587 | €1,832 | +€1,245 | +211.9% |
| Suppliers | 440/4 | €587 | €1,832 | +€1,245 | +211.9% |
| Taxes, remuneration and social security | 45 | €383 | €174 | -€209 | -54.5% |
| Taxes | 450/3 | €383 | €174 | -€209 | -54.5% |
| Other amounts payable | 47/48 | €109,462 | €88,163 | -€21,299 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,492 | €17,492 | = | 0.0% |
| Other operating charges | 640/8 | €1,738 | €1,900 | +€162 | +9.3% |
| Gross operating margin | 9900 | €16,954 | €9,489 | -€7,465 | -44.0% |
| Operating profit (loss) | 9901 | -€2,277 | -€9,903 | -€7,626 | -335.0% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,331 | -€9,957 | -€7,626 | -327.2% |
| Income taxes | 67/77 | €174 | €135 | -€39 | -22.5% |
| Profit (loss) for the period | 9904 | -€2,505 | -€10,092 | -€7,587 | -302.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,505 | -€10,092 | -€7,587 | -302.9% |
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 10 October 2026 via checked.be.