Pharma Legrand: 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 Legrand
Largest movements
- Receivables within one year -€66,652
down €66,652 (-100%), from €66,652 to €0
- Cash +€27,143
up €27,143 (+103%), from €26,459 to €53,602
mainly Other debts (+€231,400) and Net result for the year (+€162,257)
- Other debts +€231,400
up €231,400 (+155%), from €148,957 to €380,358
- Reserves -€157,743
down €157,743 (-37.1%), from €425,281 to €267,538
- Debts after one year -€116,667
down €116,667 (-7.1%), from €1.7m to €1.5m
- Gross operating margin +€83,795
up €83,795 (+38.2%), from €219,606 to €303,401
- Taxes +€28,260
up €28,260 (+68.2%), from €41,454 to €69,715
- Financial charges -€8,182
down €8,182 (-10.3%), from €79,816 to €71,633
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 | €2,383,507 | €2,344,533 | -€38,974 | -1.6% |
| Fixed assets | 21/28 | €2,289,496 | €2,289,496 | = | 0.0% |
| Financial fixed assets | 28 | €2,289,496 | €2,289,496 | = | 0.0% |
| Current assets | 29/58 | €94,011 | €55,037 | -€38,974 | -41.5% |
| Amounts receivable within one year | 40/41 | €66,652 | €0 | -€66,652 | -100% |
| Other amounts receivable | 41 | €66,652 | €0 | -€66,652 | -100% |
| Cash at bank and in hand | 54/58 | €26,459 | €53,602 | +€27,143 | +103% |
| Deferred charges and accrued income | 490/1 | €900 | €1,435 | +€535 | +59.5% |
| Total equity and liabilities | 10/49 | €2,383,507 | €2,344,533 | -€38,974 | -1.6% |
| Equity | 10/15 | €430,281 | €272,538 | -€157,743 | -36.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €425,281 | €267,538 | -€157,743 | -37.1% |
| Distributable reserves | 133 | €425,281 | €267,538 | -€157,743 | -37.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,953,226 | €2,071,995 | +€118,769 | +6.1% |
| Amounts payable after more than one year | 17 | €1,650,000 | €1,533,333 | -€116,667 | -7.1% |
| Financial debts | 170/4 | €1,650,000 | €1,533,333 | -€116,667 | -7.1% |
| Amounts payable within one year | 42/48 | €303,225 | €538,661 | +€235,436 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | €116,667 | €116,667 | = | 0.0% |
| Trade debts | 44 | €645 | €12,111 | +€11,466 | +1,778% |
| Suppliers | 440/4 | €645 | €12,111 | +€11,466 | +1,778% |
| Taxes, remuneration and social security | 45 | €36,956 | €29,525 | -€7,431 | -20.1% |
| Taxes | 450/3 | €35,355 | €27,924 | -€7,431 | -21.0% |
| Remuneration and social security | 454/9 | €1,602 | €1,602 | = | 0.0% |
| Other amounts payable | 47/48 | €148,957 | €380,358 | +€231,400 | +155% |
| Other operating charges | 640/8 | €1,194 | €1,226 | +€33 | +2.8% |
| Gross operating margin | 9900 | €219,606 | €303,401 | +€83,795 | +38.2% |
| Operating profit (loss) | 9901 | €218,413 | €302,175 | +€83,762 | +38.4% |
| Financial income | 75/76B | €1,243 | €1,430 | +€187 | +15.0% |
| Recurring financial income | 75 | €1,243 | €1,430 | +€187 | +15.0% |
| Financial charges | 65/66B | €79,816 | €71,633 | -€8,182 | -10.3% |
| Recurring financial charges | 65 | €79,816 | €71,633 | -€8,182 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €139,840 | €231,972 | +€92,131 | +65.9% |
| Income taxes | 67/77 | €41,454 | €69,715 | +€28,260 | +68.2% |
| Profit (loss) for the period | 9904 | €98,386 | €162,257 | +€63,871 | +64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €98,386 | €162,257 | +€63,871 | +64.9% |
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 22 October 2026 via checked.be.