PHARMA BIO CONSULT: 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.
PHARMA BIO CONSULT
Largest movements
- Cash +€98,367
up €98,367 (+1,729%), from €5,691 to €104,058
mainly Net result for the year (+€156,029) and Other debts (+€51,605)
- Receivables within one year -€34,634
down €34,634 (-61.7%), from €56,097 to €21,463
of which Other amounts receivable: -€38,083
- Tangible fixed assets +€9,704
up €9,704 (+47.8%), from €20,283 to €29,987
of which Furniture and vehicles: +€10,161
- Financial fixed assets -€6,200
down €6,200 (-100%), from €6,200 to €0
- Other debts +€51,605
up €51,605 (+166%), from €31,083 to €82,688
- Profit (loss) carried forward +€16,029
new in 2025: €16,029
- Tax, wage and social debts -€8,069
down €8,069 (-55.5%), from €14,533 to €6,464
of which Taxes: -€6,919
- Short-term financial debts +€5,884
up €5,884 (+70.4%), from €8,363 to €14,247
- Trade debts +€2,016
up €2,016 (+237%), from €852 to €2,869
- Financial income +€158,398
up €158,398 (+5,095%), from €3,109 to €161,506
of which Non-recurring financial income: +€158,046
- Taxes +€32,859
up €32,859 (+245%), from €13,407 to €46,266
- Gross operating margin -€14,913
down €14,913 (-23.3%), from €63,903 to €48,990
- Depreciation -€9,712
down €9,712 (-65.9%), from €14,729 to €5,017
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.
Derived cash bridge
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 | €88,412 | €155,655 | +€67,244 | +76.1% |
| Fixed assets | 21/28 | €26,483 | €29,987 | +€3,504 | +13.2% |
| Tangible fixed assets | 22/27 | €20,283 | €29,987 | +€9,704 | +47.8% |
| Plant, machinery and equipment | 23 | €798 | €342 | -€456 | -57.1% |
| Furniture and vehicles | 24 | €19,485 | €29,645 | +€10,161 | +52.1% |
| Financial fixed assets | 28 | €6,200 | €0 | -€6,200 | -100% |
| Current assets | 29/58 | €61,928 | €125,668 | +€63,739 | +103% |
| Amounts receivable within one year | 40/41 | €56,097 | €21,463 | -€34,634 | -61.7% |
| Trade receivables | 40 | €9,935 | €13,383 | +€3,448 | +34.7% |
| Other amounts receivable | 41 | €46,163 | €8,080 | -€38,083 | -82.5% |
| Cash at bank and in hand | 54/58 | €5,691 | €104,058 | +€98,367 | +1,729% |
| Deferred charges and accrued income | 490/1 | €141 | €147 | +€7 | +4.6% |
| Total equity and liabilities | 10/49 | €88,412 | €155,655 | +€67,244 | +76.1% |
| Equity | 10/15 | €18,600 | €34,629 | +€16,029 | +86.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €16,029 | +€16,029 | |
| Amounts payable | 17/49 | €69,812 | €121,026 | +€51,214 | +73.4% |
| Amounts payable after more than one year | 17 | €7,309 | €5,537 | -€1,772 | -24.2% |
| Financial debts | 170/4 | €7,309 | €5,537 | -€1,772 | -24.2% |
| Amounts payable within one year | 42/48 | €62,502 | €115,489 | +€52,986 | +84.8% |
| Current portion of amounts payable after more than one year | 42 | €7,671 | €9,220 | +€1,549 | +20.2% |
| Financial debts | 43 | €8,363 | €14,247 | +€5,884 | +70.4% |
| Credit institutions | 430/8 | €8,363 | €14,247 | +€5,884 | +70.4% |
| Trade debts | 44 | €852 | €2,869 | +€2,016 | +237% |
| Suppliers | 440/4 | €852 | €2,869 | +€2,016 | +237% |
| Taxes, remuneration and social security | 45 | €14,533 | €6,464 | -€8,069 | -55.5% |
| Taxes | 450/3 | €13,383 | €6,464 | -€6,919 | -51.7% |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €31,083 | €82,688 | +€51,605 | +166% |
| Non-recurring operating income | 76A | - | €6,124 | +€6,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,729 | €5,017 | -€9,712 | -65.9% |
| Other operating charges | 640/8 | €1,186 | €1,167 | -€18 | -1.5% |
| Gross operating margin | 9900 | €63,903 | €48,990 | -€14,913 | -23.3% |
| Operating profit (loss) | 9901 | €47,989 | €42,806 | -€5,183 | -10.8% |
| Financial income | 75/76B | €3,109 | €161,506 | +€158,398 | +5,095% |
| Recurring financial income | 75 | €3,109 | €3,460 | +€352 | +11.3% |
| Non-recurring financial income | 76B | - | €158,046 | +€158,046 | |
| Financial charges | 65/66B | €1,900 | €2,017 | +€118 | +6.2% |
| Recurring financial charges | 65 | €1,900 | €2,017 | +€118 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €49,198 | €202,295 | +€153,097 | +311% |
| Income taxes | 67/77 | €13,407 | €46,266 | +€32,859 | +245% |
| Profit (loss) for the period | 9904 | €35,791 | €156,029 | +€120,238 | +336% |
| Profit (loss) for the period to be appropriated | 9905 | €35,791 | €156,029 | +€120,238 | +336% |
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 14 October 2026 via checked.be.