PHARMA C KEYSERS: 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 C KEYSERS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €1,724,541 | €1,721,833 | -€2,708 | -0.2% |
| Fixed assets | 21/28 | €1,708,000 | €1,708,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,708,000 | €1,708,000 | = | 0.0% |
| Current assets | 29/58 | €16,541 | €13,833 | -€2,708 | -16.4% |
| Amounts receivable within one year | 40/41 | €6,107 | €6,673 | +€566 | +9.3% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Other amounts receivable | 41 | €57 | €623 | +€566 | +996% |
| Cash at bank and in hand | 54/58 | €3,903 | €3,033 | -€870 | -22.3% |
| Deferred charges and accrued income | 490/1 | €6,531 | €4,127 | -€2,405 | -36.8% |
| Total equity and liabilities | 10/49 | €1,724,541 | €1,721,833 | -€2,708 | -0.2% |
| Equity | 10/15 | €1,671,522 | €1,654,341 | -€17,181 | -1.0% |
| Contributions | 10/11 | €1,708,000 | €1,708,000 | = | 0.0% |
| Reserves | 13 | €840 | €840 | = | 0.0% |
| Distributable reserves | 133 | €840 | €840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,318 | -€54,499 | -€17,181 | -46.0% |
| Amounts payable | 17/49 | €53,019 | €67,492 | +€14,473 | +27.3% |
| Amounts payable within one year | 42/48 | €51,802 | €66,703 | +€14,900 | +28.8% |
| Trade debts | 44 | €1,750 | €5,030 | +€3,279 | +187% |
| Suppliers | 440/4 | €1,750 | €5,030 | +€3,279 | +187% |
| Taxes, remuneration and social security | 45 | €2,497 | €2,484 | -€13 | -0.5% |
| Taxes | 450/3 | €142 | €154 | +€12 | +8.6% |
| Remuneration and social security | 454/9 | €2,355 | €2,330 | -€26 | -1.1% |
| Other amounts payable | 47/48 | €47,555 | €59,190 | +€11,634 | +24.5% |
| Accrued charges and deferred income | 492/3 | €1,217 | €789 | -€427 | -35.1% |
| Other operating charges | 640/8 | €1,209 | €1,197 | -€11 | -0.9% |
| Gross operating margin | 9900 | -€15,617 | -€15,638 | -€21 | -0.1% |
| Operating profit (loss) | 9901 | -€16,826 | -€16,836 | -€10 | -0.1% |
| Financial charges | 65/66B | €246 | €192 | -€55 | -22.2% |
| Recurring financial charges | 65 | €246 | €192 | -€55 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,072 | -€17,027 | +€45 | +0.3% |
| Income taxes | 67/77 | €142 | €154 | +€12 | +8.6% |
| Profit (loss) for the period | 9904 | -€17,214 | -€17,181 | +€33 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,214 | -€17,181 | +€33 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.