PHARMA . MANAGEMENT: 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.
What changed
PHARMA . MANAGEMENT
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,362
2024 · --€1,362
Equity
€190,957
2024 · €192,319-€1,362
Cash
-
not filed
Balance sheet total
€249,343
2024 · €249,343
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€1,362
new in 2025: -€1,362
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,343 | €249,343 | = | 0.0% |
| Current assets | 29/58 | €249,343 | €249,343 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €249,343 | €249,343 | = | 0.0% |
| Other amounts receivable | 41 | €249,343 | €249,343 | = | 0.0% |
| Total equity and liabilities | 10/49 | €249,343 | €249,343 | = | 0.0% |
| Equity | 10/15 | €192,319 | €190,957 | -€1,362 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €171,859 | €170,497 | -€1,362 | -0.8% |
| Amounts payable | 17/49 | €57,024 | €58,386 | +€1,362 | +2.4% |
| Amounts payable within one year | 42/48 | €57,024 | €58,386 | +€1,362 | +2.4% |
| Other amounts payable | 47/48 | €57,024 | €58,386 | +€1,362 | +2.4% |
| Gross operating margin | 9900 | - | -€1,362 | -€1,362 | |
| Operating profit (loss) | 9901 | - | -€1,362 | -€1,362 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,362 | -€1,362 | |
| Profit (loss) for the period | 9904 | - | -€1,362 | -€1,362 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,362 | -€1,362 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.