PHARMA CONSULT LZ: 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 CONSULT LZ
Largest movements
- Tangible fixed assets -€12,381
down €12,381 (-3.3%), from €373,884 to €361,503
of which Land and buildings: -€15,177
- Other debts +€24,135
up €24,135 (+120%), from €20,151 to €44,286
- Debts after one year -€19,714
down €19,714 (-10.9%), from €181,035 to €161,320
- Current portion of long-term debt -€9,289
down €9,289 (-32.0%), from €29,004 to €19,714
- Profit (loss) carried forward -€8,090
down €8,090 (-76.8%), from €10,539 to €2,449
- Depreciation +€1,053
up €1,053 (+6.2%), from €16,872 to €17,925
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,396 | €364,436 | -€12,959 | -3.4% |
| Fixed assets | 21/28 | €373,884 | €361,503 | -€12,381 | -3.3% |
| Tangible fixed assets | 22/27 | €373,884 | €361,503 | -€12,381 | -3.3% |
| Land and buildings | 22 | €351,934 | €336,758 | -€15,177 | -4.3% |
| Plant, machinery and equipment | 23 | €21,950 | €24,745 | +€2,795 | +12.7% |
| Current assets | 29/58 | €3,511 | €2,933 | -€578 | -16.5% |
| Cash at bank and in hand | 54/58 | €3,511 | €2,933 | -€578 | -16.5% |
| Total equity and liabilities | 10/49 | €377,396 | €364,436 | -€12,959 | -3.4% |
| Equity | 10/15 | €147,206 | €139,116 | -€8,090 | -5.5% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €125,467 | €125,467 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €123,607 | €123,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,539 | €2,449 | -€8,090 | -76.8% |
| Amounts payable | 17/49 | €230,190 | €225,321 | -€4,869 | -2.1% |
| Amounts payable after more than one year | 17 | €181,035 | €161,320 | -€19,714 | -10.9% |
| Financial debts | 170/4 | €181,035 | €161,320 | -€19,714 | -10.9% |
| Amounts payable within one year | 42/48 | €49,155 | €64,000 | +€14,845 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €29,004 | €19,714 | -€9,289 | -32.0% |
| Other amounts payable | 47/48 | €20,151 | €44,286 | +€24,135 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,872 | €17,925 | +€1,053 | +6.2% |
| Other operating charges | 640/8 | €64 | €84 | +€20 | +31.2% |
| Gross operating margin | 9900 | €18,622 | €18,587 | -€36 | -0.2% |
| Operating profit (loss) | 9901 | €1,686 | €578 | -€1,109 | -65.7% |
| Financial charges | 65/66B | €8,796 | €8,668 | -€128 | -1.5% |
| Recurring financial charges | 65 | €8,796 | €8,668 | -€128 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,109 | -€8,090 | -€981 | -13.8% |
| Profit (loss) for the period | 9904 | -€7,109 | -€8,090 | -€981 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,109 | -€8,090 | -€981 | -13.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.