PHARMA GONRIEUX: 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 GONRIEUX
Largest movements
- Tangible fixed assets -€72,099
down €72,099 (-32.4%), from €222,644 to €150,545
of which Land and buildings: -€85,376
- Intangible fixed assets -€39,216
down €39,216 (-29.3%), from €133,988 to €94,772
- Stocks and contracts +€25,657
up €25,657 (+22.7%), from €113,157 to €138,814
- Receivables within one year +€24,850
up €24,850 (+31.1%), from €79,841 to €104,691
of which Trade receivables: +€13,424
- Debts after one year -€151,500
down €151,500 (-63.1%), from €240,250 to €88,750
- Reserves +€128,000
up €128,000 (+75.4%), from €169,860 to €297,860
- Profit (loss) carried forward -€76,564
down €76,564 (-99.9%), from €76,636 to €72
- Other debts +€69,896
up €69,896 (+76.5%), from €91,340 to €161,236
- Trade debts -€40,615
down €40,615 (-38.9%), from €104,423 to €63,807
- Gross operating margin +€108,659
up €108,659 (+71.3%), from €152,443 to €261,102
- Staff costs +€44,091
up €44,091 (+52.8%), from €83,553 to €127,644
- Taxes +€12,425
new in 2025: €12,425
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.
Cash bridge derived
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 | €794,497 | €730,175 | -€64,321 | -8.1% |
| Fixed assets | 21/28 | €356,632 | €245,318 | -€111,315 | -31.2% |
| Intangible fixed assets | 21 | €133,988 | €94,772 | -€39,216 | -29.3% |
| Tangible fixed assets | 22/27 | €222,644 | €150,545 | -€72,099 | -32.4% |
| Land and buildings | 22 | €144,717 | €59,340 | -€85,376 | -59.0% |
| Plant, machinery and equipment | 23 | €23,964 | €2,178 | -€21,786 | -90.9% |
| Furniture and vehicles | 24 | €1,180 | €5,532 | +€4,352 | +368.8% |
| Other tangible fixed assets | 26 | €52,784 | €83,495 | +€30,711 | +58.2% |
| Current assets | 29/58 | €437,864 | €484,858 | +€46,993 | +10.7% |
| Stocks and contracts in progress | 3 | €113,157 | €138,814 | +€25,657 | +22.7% |
| Stocks | 30/36 | €113,157 | €138,814 | +€25,657 | +22.7% |
| Amounts receivable within one year | 40/41 | €79,841 | €104,691 | +€24,850 | +31.1% |
| Trade receivables | 40 | €55,108 | €68,532 | +€13,424 | +24.4% |
| Other amounts receivable | 41 | €24,732 | €36,158 | +€11,426 | +46.2% |
| Current investments | 50/53 | €99,500 | €99,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143,626 | €137,556 | -€6,070 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,741 | €4,297 | +€2,555 | +146.7% |
| Total equity and liabilities | 10/49 | €794,497 | €730,175 | -€64,321 | -8.1% |
| Equity | 10/15 | €265,096 | €316,532 | +€51,436 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,860 | €297,860 | +€128,000 | +75.4% |
| Distributable reserves | 133 | €169,860 | €297,860 | +€128,000 | +75.4% |
| Profit (loss) carried forward | 14 | €76,636 | €72 | -€76,564 | -99.9% |
| Amounts payable | 17/49 | €529,400 | €413,643 | -€115,757 | -21.9% |
| Amounts payable after more than one year | 17 | €240,250 | €88,750 | -€151,500 | -63.1% |
| Financial debts | 170/4 | €240,250 | €88,750 | -€151,500 | -63.1% |
| Amounts payable within one year | 42/48 | €283,015 | €319,134 | +€36,119 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €71,333 | €59,000 | -€12,333 | -17.3% |
| Trade debts | 44 | €104,423 | €63,807 | -€40,615 | -38.9% |
| Suppliers | 440/4 | €104,423 | €63,807 | -€40,615 | -38.9% |
| Taxes, remuneration and social security | 45 | €15,918 | €35,090 | +€19,172 | +120.4% |
| Taxes | 450/3 | €3,831 | €7,633 | +€3,802 | +99.2% |
| Remuneration and social security | 454/9 | €12,087 | €27,458 | +€15,370 | +127.2% |
| Other amounts payable | 47/48 | €91,340 | €161,236 | +€69,896 | +76.5% |
| Accrued charges and deferred income | 492/3 | €6,136 | €5,760 | -€377 | -6.1% |
| Non-recurring operating income | 76A | - | €70,036 | +€70,036 | |
| Remuneration, social security and pensions | 62 | €83,553 | €127,644 | +€44,091 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,999 | €52,447 | -€2,552 | -4.6% |
| Other operating charges | 640/8 | €1,450 | €1,502 | +€52 | +3.6% |
| Gross operating margin | 9900 | €152,443 | €261,102 | +€108,659 | +71.3% |
| Operating profit (loss) | 9901 | €12,441 | €79,508 | +€67,067 | +539.1% |
| Financial income | 75/76B | €0 | €51 | +€50 | +10230.6% |
| Recurring financial income | 75 | €0 | €51 | +€50 | +10230.6% |
| Financial charges | 65/66B | €12,290 | €10,698 | -€1,592 | -13.0% |
| Recurring financial charges | 65 | €12,290 | €10,698 | -€1,592 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €152 | €68,861 | +€68,709 | +45268.8% |
| Income taxes | 67/77 | - | €12,425 | +€12,425 | |
| Profit (loss) for the period | 9904 | €152 | €56,436 | +€56,284 | +37082.6% |
| Profit (loss) for the period to be appropriated | 9905 | €152 | €56,436 | +€56,284 | +37082.6% |
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 12 October 2026 via checked.be.