Pharma Derasse BSI: 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 Derasse BSI
Largest movements
- Tangible fixed assets -€45,642
down €45,642 (-7.6%), from €603,209 to €557,567
of which Furniture and vehicles: -€31,461
- Cash -€13,441
down €13,441 (-34.3%), from €39,207 to €25,766
mainly Debts after one year (-€50,972) and Other debts (-€20,810)
- Intangible fixed assets -€10,000
down €10,000 (-14.3%), from €70,015 to €60,015
- Debts after one year -€50,972
down €50,972 (-11.8%), from €432,794 to €381,823
- Other debts -€20,810
down €20,810 (-14.6%), from €142,369 to €121,559
- Profit (loss) carried forward +€9,055
up €9,055, from -€8,089 to €966
- Gross operating margin +€18,433
up €18,433 (+17.3%), from €106,793 to €125,226
- Depreciation +€4,743
up €4,743 (+8.9%), from €53,042 to €57,784
- Other operating charges -€3,819
down €3,819 (-58.9%), from €6,486 to €2,667
- Taxes +€3,199
up €3,199 (+2,149%), from €149 to €3,348
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 | €822,928 | €762,819 | -€60,108 | -7.3% |
| Fixed assets | 21/28 | €673,224 | €617,582 | -€55,642 | -8.3% |
| Intangible fixed assets | 21 | €70,015 | €60,015 | -€10,000 | -14.3% |
| Tangible fixed assets | 22/27 | €603,209 | €557,567 | -€45,642 | -7.6% |
| Land and buildings | 22 | €391,326 | €377,358 | -€13,968 | -3.6% |
| Plant, machinery and equipment | 23 | €3,396 | €3,184 | -€212 | -6.2% |
| Furniture and vehicles | 24 | €208,486 | €177,025 | -€31,461 | -15.1% |
| Current assets | 29/58 | €149,704 | €145,238 | -€4,466 | -3.0% |
| Stocks and contracts in progress | 3 | €65,924 | €68,148 | +€2,224 | +3.4% |
| Stocks | 30/36 | €65,924 | €68,148 | +€2,224 | +3.4% |
| Amounts receivable within one year | 40/41 | €39,835 | €46,465 | +€6,630 | +16.6% |
| Trade receivables | 40 | €36,952 | €46,458 | +€9,505 | +25.7% |
| Other amounts receivable | 41 | €2,882 | €7 | -€2,875 | -99.8% |
| Cash at bank and in hand | 54/58 | €39,207 | €25,766 | -€13,441 | -34.3% |
| Deferred charges and accrued income | 490/1 | €4,738 | €4,859 | +€120 | +2.5% |
| Total equity and liabilities | 10/49 | €822,928 | €762,819 | -€60,108 | -7.3% |
| Equity | 10/15 | €111,911 | €120,966 | +€9,055 | +8.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,089 | €966 | +€9,055 | |
| Amounts payable | 17/49 | €711,017 | €641,853 | -€69,164 | -9.7% |
| Amounts payable after more than one year | 17 | €432,794 | €381,823 | -€50,972 | -11.8% |
| Financial debts | 170/4 | €432,794 | €381,823 | -€50,972 | -11.8% |
| Amounts payable within one year | 42/48 | €278,223 | €259,895 | -€18,328 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €49,900 | €50,972 | +€1,072 | +2.1% |
| Trade debts | 44 | €73,809 | €73,498 | -€311 | -0.4% |
| Suppliers | 440/4 | €73,809 | €73,498 | -€311 | -0.4% |
| Taxes, remuneration and social security | 45 | €12,145 | €13,866 | +€1,721 | +14.2% |
| Taxes | 450/3 | €1,271 | €3,647 | +€2,376 | +187% |
| Remuneration and social security | 454/9 | €10,874 | €10,219 | -€654 | -6.0% |
| Other amounts payable | 47/48 | €142,369 | €121,559 | -€20,810 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €136 | +€136 | |
| Remuneration, social security and pensions | 62 | €44,205 | €42,971 | -€1,234 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,042 | €57,784 | +€4,743 | +8.9% |
| Other operating charges | 640/8 | €6,486 | €2,667 | -€3,819 | -58.9% |
| Gross operating margin | 9900 | €106,793 | €125,226 | +€18,433 | +17.3% |
| Operating profit (loss) | 9901 | €3,060 | €21,803 | +€18,743 | +612% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €9,658 | €9,415 | -€243 | -2.5% |
| Recurring financial charges | 65 | €9,658 | €9,415 | -€243 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,598 | €12,404 | +€19,002 | |
| Income taxes | 67/77 | €149 | €3,348 | +€3,199 | +2,149% |
| Profit (loss) for the period | 9904 | -€6,747 | €9,055 | +€15,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,747 | €9,055 | +€15,803 |
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 29 October 2026 via checked.be.