PETRE PHARMANAGEMENT: 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.
PETRE PHARMANAGEMENT
Largest movements
- Cash -€134,732
down €134,732 (-75.0%), from €179,623 to €44,892
mainly Debts after one year (-€189,441) and Other debts (-€80,750)
- Deferred charges and accrued income +€14,229
up €14,229 (+7,162%), from €199 to €14,428
- Debts after one year -€189,441
down €189,441 (-55.6%), from €340,782 to €151,341
- Current portion of long-term debt +€87,065
new in 2022: €87,065
- Other debts -€80,750
down €80,750 (-99.9%), from €80,800 to €50
- Profit (loss) carried forward +€58,359
up €58,359 (+15.6%), from €374,114 to €432,473
- Tax, wage and social debts +€17,674
up €17,674 (+92.0%), from €19,204 to €36,878
of which Taxes: +€13,870
- Financial income -€78,141
no longer reported in 2022 (was €78,141)
- Purchases and services -€5,585
no longer reported in 2022 (was €5,585)
- Staff costs -€3,923
down €3,923 (-10.4%), from €37,838 to €33,915
- Taxes +€3,754
up €3,754 (+21.6%), from €17,366 to €21,120
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €842,608 | €729,809 | -€112,800 | -13.4% |
| Fixed assets | 21/28 | €660,152 | €660,152 | = | 0.0% |
| Financial fixed assets | 28 | €660,152 | €660,152 | = | 0.0% |
| Current assets | 29/58 | €182,456 | €69,656 | -€112,800 | -61.8% |
| Amounts receivable within one year | 40/41 | €2,634 | €10,337 | +€7,703 | +292% |
| Other amounts receivable | 41 | €2,634 | €10,337 | +€7,703 | +292% |
| Cash at bank and in hand | 54/58 | €179,623 | €44,892 | -€134,732 | -75.0% |
| Deferred charges and accrued income | 490/1 | €199 | €14,428 | +€14,229 | +7,162% |
| Total equity and liabilities | 10/49 | €842,608 | €729,809 | -€112,800 | -13.4% |
| Equity | 10/15 | €396,114 | €454,473 | +€58,359 | +14.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,114 | €432,473 | +€58,359 | +15.6% |
| Amounts payable | 17/49 | €446,494 | €275,335 | -€171,158 | -38.3% |
| Amounts payable after more than one year | 17 | €340,782 | €151,341 | -€189,441 | -55.6% |
| Financial debts | 170/4 | €340,782 | €151,341 | -€189,441 | -55.6% |
| Amounts payable within one year | 42/48 | €105,712 | €123,994 | +€18,282 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | - | €87,065 | +€87,065 | |
| Trade debts | 44 | €5,707 | - | -€5,707 | |
| Suppliers | 440/4 | €5,707 | - | -€5,707 | |
| Taxes, remuneration and social security | 45 | €19,204 | €36,878 | +€17,674 | +92.0% |
| Taxes | 450/3 | €19,204 | €33,074 | +€13,870 | +72.2% |
| Remuneration and social security | 454/9 | - | €3,804 | +€3,804 | |
| Other amounts payable | 47/48 | €80,800 | €50 | -€80,750 | -99.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,585 | - | -€5,585 | |
| Remuneration, social security and pensions | 62 | €37,838 | €33,915 | -€3,923 | -10.4% |
| Gross operating margin | 9900 | €114,415 | €115,154 | +€739 | +0.6% |
| Operating profit (loss) | 9901 | €76,577 | €81,238 | +€4,662 | +6.1% |
| Financial income | 75/76B | €78,141 | - | -€78,141 | |
| Recurring financial income | 75 | €78,141 | - | -€78,141 | |
| Financial charges | 65/66B | €2,242 | €1,760 | -€482 | -21.5% |
| Recurring financial charges | 65 | €2,242 | €1,760 | -€482 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €152,476 | €79,478 | -€72,998 | -47.9% |
| Income taxes | 67/77 | €17,366 | €21,120 | +€3,754 | +21.6% |
| Profit (loss) for the period | 9904 | €135,110 | €58,359 | -€76,751 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,110 | €58,359 | -€76,751 | -56.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.