PHARMA BIEN-ÊTRE: what changed
What changed
PHARMA BIEN-ÊTRE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€397,140
2024 · €241,232+€155,907
Equity
€1.2m
2024 · €770,117+€397,140
Cash
€194,034
2024 · €45,253+€148,780
Balance sheet total
€4.9m
2024 · €4.2m+€662,876
Largest movements
Assets
- Tangible fixed assets +€179,417
up €179,417 (+42.2%), from €424,700 to €604,117
of which Land and buildings: +€176,471
- Receivables within one year +€175,665
up €175,665 (+96.0%), from €183,066 to €358,731
of which Other amounts receivable: +€179,826
- Financial fixed assets +€150,000
up €150,000 (+4.2%), from €3.5m to €3.7m
- Cash +€148,780
up €148,780 (+329%), from €45,253 to €194,034
mainly Net result for the year (+€397,140) and Other debts (+€211,472)
Equity and liabilities
- Reserves +€722,012
up €722,012 (+294%), from €245,245 to €967,257
of which Distributable reserves: +€722,012
- Profit (loss) carried forward -€324,872
down €324,872 (-100%), from €324,872 to €0
- Other debts +€211,472
up €211,472 (+8,555%), from €2,472 to €213,944
- Debts after one year +€98,795
up €98,795 (+3.2%), from €3.1m to €3.2m
of which Other amounts payable: +€136,250
Income statement
- Gross operating margin +€347,928
up €347,928 (+160%), from €217,944 to €565,872
- Staff costs +€303,530
new in 2025: €303,530
- Financial income +€148,042
up €148,042 (+115%), from €129,023 to €277,065
- Financial charges +€40,350
up €40,350 (+74.0%), from €54,520 to €94,870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€241,232
Gross operating margin
+€347,928
Staff costs
-€303,530
Depreciation
-€2,253
Other operating charges
+€2,779
Financial income
+€148,042
Financial charges
-€40,350
Taxes
+€3,291
Result 2025
€397,140
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€403,111
Investment
-€350,879
Financing
+€96,549
Cash 2024
€45,253
From operations (derived)
+€403,111
Net result for the year
+€397,140
Depreciation
+€15,416
Receivables within one year
-€175,665
Deferred charges and accrued income
-€2,968
Trade debts
-€6,148
Tax, wage and social debts
-€36,536
Other debts
+€211,472
Accrued charges and deferred income
+€400
Investment (derived)
-€350,879
Investment in fixed assets (net)
-€344,834
Current investments
-€6,045
Financing
+€96,549
Debts after one year
+€98,795
Current portion of long-term debt
+€27,542
Short-term financial debts
-€29,788
Cash 2025
€194,034
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,214,348 | €4,877,224 | +€662,876 | +15.7% |
| Fixed assets | 21/28 | €3,954,700 | €4,284,117 | +€329,417 | +8.3% |
| Tangible fixed assets | 22/27 | €424,700 | €604,117 | +€179,417 | +42.2% |
| Land and buildings | 22 | €423,396 | €599,867 | +€176,471 | +41.7% |
| Plant, machinery and equipment | 23 | €1,303 | €981 | -€323 | -24.8% |
| Furniture and vehicles | 24 | - | €3,269 | +€3,269 | |
| Financial fixed assets | 28 | €3,530,000 | €3,680,000 | +€150,000 | +4.2% |
| Current assets | 29/58 | €259,648 | €593,106 | +€333,459 | +128% |
| Amounts receivable within one year | 40/41 | €183,066 | €358,731 | +€175,665 | +96.0% |
| Trade receivables | 40 | €46,355 | €42,195 | -€4,160 | -9.0% |
| Other amounts receivable | 41 | €136,710 | €316,536 | +€179,826 | +132% |
| Current investments | 50/53 | €31,000 | €37,045 | +€6,045 | +19.5% |
| Cash at bank and in hand | 54/58 | €45,253 | €194,034 | +€148,780 | +329% |
| Deferred charges and accrued income | 490/1 | €329 | €3,296 | +€2,968 | +903% |
| Total equity and liabilities | 10/49 | €4,214,348 | €4,877,224 | +€662,876 | +15.7% |
| Equity | 10/15 | €770,117 | €1,167,257 | +€397,140 | +51.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €245,245 | €967,257 | +€722,012 | +294% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €225,245 | €947,257 | +€722,012 | +321% |
| Profit (loss) carried forward | 14 | €324,872 | €0 | -€324,872 | -100% |
| Amounts payable | 17/49 | €3,444,231 | €3,709,967 | +€265,736 | +7.7% |
| Amounts payable after more than one year | 17 | €3,086,630 | €3,185,425 | +€98,795 | +3.2% |
| Financial debts | 170/4 | €2,806,880 | €2,769,425 | -€37,455 | -1.3% |
| Other amounts payable | 178/9 | €279,750 | €416,000 | +€136,250 | +48.7% |
| Amounts payable within one year | 42/48 | €357,601 | €524,142 | +€166,542 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €202,271 | €229,813 | +€27,542 | +13.6% |
| Financial debts | 43 | €50,000 | €20,212 | -€29,788 | -59.6% |
| Credit institutions | 430/8 | €50,000 | €20,212 | -€29,788 | -59.6% |
| Trade debts | 44 | €6,257 | €109 | -€6,148 | -98.3% |
| Suppliers | 440/4 | €6,257 | €109 | -€6,148 | -98.3% |
| Taxes, remuneration and social security | 45 | €96,601 | €60,065 | -€36,536 | -37.8% |
| Taxes | 450/3 | €96,601 | €8,853 | -€87,748 | -90.8% |
| Remuneration and social security | 454/9 | - | €51,212 | +€51,212 | |
| Other amounts payable | 47/48 | €2,472 | €213,944 | +€211,472 | +8,555% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | - | €303,530 | +€303,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,164 | €15,416 | +€2,253 | +17.1% |
| Other operating charges | 640/8 | €3,944 | €1,165 | -€2,779 | -70.5% |
| Gross operating margin | 9900 | €217,944 | €565,872 | +€347,928 | +160% |
| Operating profit (loss) | 9901 | €200,837 | €245,761 | +€44,924 | +22.4% |
| Financial income | 75/76B | €129,023 | €277,065 | +€148,042 | +115% |
| Recurring financial income | 75 | €129,023 | €277,065 | +€148,042 | +115% |
| Financial charges | 65/66B | €54,520 | €94,870 | +€40,350 | +74.0% |
| Recurring financial charges | 65 | €54,520 | €94,870 | +€40,350 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €275,339 | €427,955 | +€152,617 | +55.4% |
| Income taxes | 67/77 | €34,106 | €30,816 | -€3,291 | -9.6% |
| Profit (loss) for the period | 9904 | €241,232 | €397,140 | +€155,907 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €241,232 | €397,140 | +€155,907 | +64.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.