PHARMA BURY & CO: 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.
What changed
PHARMA BURY & CO
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,452
2024 · €19,182-€8,730
Equity
€64,178
2024 · €53,726+€10,452
Cash
€48,176
2024 · €48,966-€790
Balance sheet total
€1.6m
2024 · €759,633+€873,890
Largest movements
Assets
- Financial fixed assets +€900,000
up €900,000 (+18,000,000%), from €5 to €900,005
- Intangible fixed assets -€64,988
down €64,988 (-19.1%), from €341,096 to €276,109
- Receivables within one year +€43,458
up €43,458 (+69.3%), from €62,668 to €106,126
of which Trade receivables: +€45,411
- Stocks and contracts +€24,233
up €24,233 (+13.8%), from €175,203 to €199,436
Equity and liabilities
- Debts after one year +€759,863
up €759,863 (+152%), from €499,158 to €1.3m
- Current portion of long-term debt +€78,045
up €78,045 (+140%), from €55,744 to €133,789
- Trade debts +€49,284
up €49,284 (+49.3%), from €99,944 to €149,228
- Tax, wage and social debts -€17,721
down €17,721 (-49.9%), from €35,515 to €17,794
of which Taxes: -€20,838
Income statement
- Staff costs +€24,759
up €24,759 (+68.6%), from €36,108 to €60,868
- Financial income +€10,635
up €10,635 (+1,885%), from €564 to €11,199
- Gross operating margin +€4,330
up €4,330 (+2.3%), from €186,153 to €190,483
- Financial charges +€2,454
up €2,454 (+19.2%), from €12,798 to €15,253
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
€19,182
Gross operating margin
+€4,330
Staff costs
-€24,759
Depreciation
+€608
Other operating charges
-€37
Other operating items
+€4,566
Financial income
+€10,635
Financial charges
-€2,454
Taxes
-€1,618
Result 2025
€10,452
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€57,122
Investment
-€890,810
Financing
+€832,899
Cash 2024
€48,966
From operations (derived)
+€57,122
Net result for the year
+€10,452
Depreciation
+€85,090
Stocks and contracts
-€24,233
Receivables within one year
-€43,458
Smaller working-capital items
-€2,293
Trade debts
+€49,284
Tax, wage and social debts
-€17,721
Investment (derived)
-€890,810
Investment in fixed assets (net)
-€904,853
Current investments
+€14,042
Financing
+€832,899
Debts after one year
+€759,863
Current portion of long-term debt
+€78,045
Short-term financial debts
-€5,010
Cash 2025
€48,176
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €759,633 | €1,633,522 | +€873,890 | +115% |
| Fixed assets | 21/28 | €452,178 | €1,271,941 | +€819,762 | +181% |
| Intangible fixed assets | 21 | €341,096 | €276,109 | -€64,988 | -19.1% |
| Tangible fixed assets | 22/27 | €111,077 | €95,827 | -€15,250 | -13.7% |
| Land and buildings | 22 | €107,685 | €91,222 | -€16,463 | -15.3% |
| Plant, machinery and equipment | 23 | €3,392 | €2,244 | -€1,147 | -33.8% |
| Furniture and vehicles | 24 | €0 | €2,361 | +€2,361 | |
| Financial fixed assets | 28 | €5 | €900,005 | +€900,000 | +18,000,000% |
| Current assets | 29/58 | €307,454 | €361,581 | +€54,127 | +17.6% |
| Stocks and contracts in progress | 3 | €175,203 | €199,436 | +€24,233 | +13.8% |
| Stocks | 30/36 | €175,203 | €199,436 | +€24,233 | +13.8% |
| Amounts receivable within one year | 40/41 | €62,668 | €106,126 | +€43,458 | +69.3% |
| Trade receivables | 40 | €60,714 | €106,126 | +€45,411 | +74.8% |
| Other amounts receivable | 41 | €1,954 | €0 | -€1,954 | -100% |
| Current investments | 50/53 | €17,052 | €3,010 | -€14,042 | -82.3% |
| Cash at bank and in hand | 54/58 | €48,966 | €48,176 | -€790 | -1.6% |
| Deferred charges and accrued income | 490/1 | €3,565 | €4,834 | +€1,269 | +35.6% |
| Total equity and liabilities | 10/49 | €759,633 | €1,633,522 | +€873,890 | +115% |
| Equity | 10/15 | €53,726 | €64,178 | +€10,452 | +19.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,726 | €14,178 | +€10,452 | +281% |
| Distributable reserves | 133 | €3,726 | €14,178 | +€10,452 | +281% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €705,907 | €1,569,344 | +€863,437 | +122% |
| Amounts payable after more than one year | 17 | €499,158 | €1,259,022 | +€759,863 | +152% |
| Financial debts | 170/4 | €499,158 | €1,259,022 | +€759,863 | +152% |
| Amounts payable within one year | 42/48 | €205,684 | €309,922 | +€104,239 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €55,744 | €133,789 | +€78,045 | +140% |
| Financial debts | 43 | €9,587 | €4,577 | -€5,010 | -52.3% |
| Credit institutions | 430/8 | €9,587 | €4,577 | -€5,010 | -52.3% |
| Trade debts | 44 | €99,944 | €149,228 | +€49,284 | +49.3% |
| Suppliers | 440/4 | €99,944 | €149,228 | +€49,284 | +49.3% |
| Advances received on contracts in progress | 46 | €417 | €124 | -€292 | -70.2% |
| Taxes, remuneration and social security | 45 | €35,515 | €17,794 | -€17,721 | -49.9% |
| Taxes | 450/3 | €31,631 | €10,793 | -€20,838 | -65.9% |
| Remuneration and social security | 454/9 | €3,884 | €7,001 | +€3,116 | +80.2% |
| Other amounts payable | 47/48 | €4,477 | €4,410 | -€67 | -1.5% |
| Accrued charges and deferred income | 492/3 | €1,065 | €400 | -€665 | -62.4% |
| Non-recurring operating income | 76A | €130 | €222 | +€93 | +71.6% |
| Remuneration, social security and pensions | 62 | €36,108 | €60,868 | +€24,759 | +68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,698 | €85,090 | -€608 | -0.7% |
| Other operating charges | 640/8 | €4,266 | €4,302 | +€37 | +0.9% |
| Non-recurring operating charges | 66A | €4,619 | €53 | -€4,566 | -98.9% |
| Gross operating margin | 9900 | €186,153 | €190,483 | +€4,330 | +2.3% |
| Operating profit (loss) | 9901 | €55,462 | €40,170 | -€15,292 | -27.6% |
| Financial income | 75/76B | €564 | €11,199 | +€10,635 | +1,885% |
| Recurring financial income | 75 | €564 | €11,199 | +€10,635 | +1,885% |
| Financial charges | 65/66B | €12,798 | €15,253 | +€2,454 | +19.2% |
| Recurring financial charges | 65 | €12,798 | €15,253 | +€2,454 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €43,228 | €36,117 | -€7,111 | -16.5% |
| Income taxes | 67/77 | €24,046 | €25,664 | +€1,618 | +6.7% |
| Profit (loss) for the period | 9904 | €19,182 | €10,452 | -€8,730 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,182 | €10,452 | -€8,730 | -45.5% |
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 27 October 2026 via checked.be.