PHARMA LARA: what changed
Two fiscal 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 LARA
Largest movements
- Receivables within one year +€17,722
up €17,722 (+219.7%), from €8,067 to €25,789
of which Other amounts receivable: +€15,948
- Tangible fixed assets -€9,346
down €9,346 (-100.0%), from €9,346 to €0
- Cash -€3,157
down €3,157 (-65.2%), from €4,843 to €1,686
mainly Receivables within one year (-€17,722) and Tax, wage and social debts (-€1,811)
- Profit (loss) carried forward +€7,308
up €7,308 (+49.3%), from €14,834 to €22,141
- Tax, wage and social debts -€1,811
down €1,811 (-41.9%), from €4,326 to €2,516
- Trade debts -€278
down €278 (-46.6%), from €596 to €318
- Gross operating margin -€9,617
down €9,617 (-36.1%), from €26,644 to €17,027
- Depreciation -€6,644
no longer reported in 2025 (was €6,644)
- Write-downs +€2,250
new in 2025: €2,250
- Taxes -€1,811
down €1,811 (-41.9%), from €4,326 to €2,516
- Financial income +€737
up €737 (+376.1%), from €196 to €933
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 | €22,256 | €27,475 | +€5,219 | +23.4% |
| Fixed assets | 21/28 | €9,346 | €0 | -€9,346 | -100.0% |
| Tangible fixed assets | 22/27 | €9,346 | €0 | -€9,346 | -100.0% |
| Furniture and vehicles | 24 | €9,346 | €0 | -€9,346 | -100.0% |
| Current assets | 29/58 | €12,910 | €27,475 | +€14,565 | +112.8% |
| Amounts receivable within one year | 40/41 | €8,067 | €25,789 | +€17,722 | +219.7% |
| Trade receivables | 40 | - | €1,774 | +€1,774 | |
| Other amounts receivable | 41 | €8,067 | €24,015 | +€15,948 | +197.7% |
| Cash at bank and in hand | 54/58 | €4,843 | €1,686 | -€3,157 | -65.2% |
| Total equity and liabilities | 10/49 | €22,256 | €27,475 | +€5,219 | +23.4% |
| Equity | 10/15 | €17,334 | €24,641 | +€7,308 | +42.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,834 | €22,141 | +€7,308 | +49.3% |
| Amounts payable | 17/49 | €4,922 | €2,834 | -€2,089 | -42.4% |
| Amounts payable within one year | 42/48 | €4,922 | €2,834 | -€2,089 | -42.4% |
| Trade debts | 44 | €596 | €318 | -€278 | -46.6% |
| Suppliers | 440/4 | €596 | €318 | -€278 | -46.6% |
| Taxes, remuneration and social security | 45 | €4,326 | €2,516 | -€1,811 | -41.9% |
| Taxes | 450/3 | €4,326 | €2,516 | -€1,811 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,644 | - | -€6,644 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,250 | +€2,250 | |
| Other operating charges | 640/8 | €909 | €387 | -€522 | -57.4% |
| Non-recurring operating charges | 66A | - | €5,346 | +€5,346 | |
| Gross operating margin | 9900 | €26,644 | €17,027 | -€9,617 | -36.1% |
| Operating profit (loss) | 9901 | €19,091 | €9,043 | -€10,048 | -52.6% |
| Financial income | 75/76B | €196 | €933 | +€737 | +376.1% |
| Recurring financial income | 75 | €196 | €933 | +€737 | +376.1% |
| Financial charges | 65/66B | €127 | €153 | +€26 | +20.5% |
| Recurring financial charges | 65 | €127 | €153 | +€26 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €19,160 | €9,823 | -€9,337 | -48.7% |
| Income taxes | 67/77 | €4,326 | €2,516 | -€1,811 | -41.9% |
| Profit (loss) for the period | 9904 | €14,834 | €7,308 | -€7,526 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,834 | €7,308 | -€7,526 | -50.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.