Pharma Petite Suisse: what changed
What changed
Pharma Petite Suisse
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€80,315
2024 · €75,261+€5,055
Equity
€42,146
2024 · €41,830+€315
Cash
€31,059
2024 · €19,116+€11,943
Balance sheet total
€776,775
2024 · €801,900-€25,125
Largest movements
Assets
- Intangible fixed assets -€32,100
down €32,100 (-26.7%), from €120,375 to €88,275
- Stocks and contracts +€12,319
up €12,319 (+11.8%), from €104,303 to €116,622
- Cash +€11,943
up €11,943 (+62.5%), from €19,116 to €31,059
mainly Net result for the year (+€80,315) and Depreciation (+€67,413)
- Tangible fixed assets -€11,400
down €11,400 (-2.6%), from €444,666 to €433,265
Equity and liabilities
- Debts after one year -€78,088
down €78,088 (-15.7%), from €495,892 to €417,804
- Trade debts +€37,790
up €37,790 (+36.4%), from €103,705 to €141,495
Income statement
- Gross operating margin +€10,845
up €10,845 (+3.6%), from €303,661 to €314,507
- Staff costs +€6,025
up €6,025 (+5.3%), from €112,947 to €118,972
- Depreciation -€4,711
down €4,711 (-6.5%), from €72,124 to €67,413
- Taxes +€4,071
up €4,071 (+17.9%), from €22,745 to €26,816
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€75,261
Gross operating margin
+€10,845
Staff costs
-€6,025
Depreciation
+€4,711
Write-downs
-€1,648
Other operating charges
+€4
Financial income
-€203
Financial charges
+€1,441
Taxes
-€4,071
Result 2025
€80,315
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€190,483
Investment
-€23,763
Financing
-€154,778
Cash 2024
€19,116
From operations (derived)
+€190,483
Net result for the year
+€80,315
Depreciation
+€67,413
Stocks and contracts
-€12,319
Receivables within one year
+€6,691
Deferred charges and accrued income
-€954
Trade debts
+€37,790
Tax, wage and social debts
+€5,744
Other debts
+€5,803
Investment (derived)
-€23,763
Investment in fixed assets (net)
-€23,763
Financing
-€154,778
Debts after one year
-€78,088
Current portion of long-term debt
+€3,310
Contributions, distributions and other
-€80,000
Cash 2025
€31,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €801,900 | €776,775 | -€25,125 | -3.1% |
| Fixed assets | 21/28 | €565,191 | €521,540 | -€43,650 | -7.7% |
| Intangible fixed assets | 21 | €120,375 | €88,275 | -€32,100 | -26.7% |
| Tangible fixed assets | 22/27 | €444,666 | €433,265 | -€11,400 | -2.6% |
| Land and buildings | 22 | €361,154 | €356,675 | -€4,479 | -1.2% |
| Plant, machinery and equipment | 23 | €2,891 | €1,642 | -€1,249 | -43.2% |
| Furniture and vehicles | 24 | €80,621 | €74,949 | -€5,672 | -7.0% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €236,709 | €255,235 | +€18,525 | +7.8% |
| Stocks and contracts in progress | 3 | €104,303 | €116,622 | +€12,319 | +11.8% |
| Stocks | 30/36 | €104,303 | €116,622 | +€12,319 | +11.8% |
| Amounts receivable within one year | 40/41 | €107,759 | €101,068 | -€6,691 | -6.2% |
| Trade receivables | 40 | €94,032 | €101,068 | +€7,035 | +7.5% |
| Other amounts receivable | 41 | €13,726 | - | -€13,726 | |
| Cash at bank and in hand | 54/58 | €19,116 | €31,059 | +€11,943 | +62.5% |
| Deferred charges and accrued income | 490/1 | €5,532 | €6,487 | +€954 | +17.2% |
| Total equity and liabilities | 10/49 | €801,900 | €776,775 | -€25,125 | -3.1% |
| Equity | 10/15 | €41,830 | €42,146 | +€315 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,230 | €23,546 | +€315 | +1.4% |
| Amounts payable | 17/49 | €760,070 | €734,629 | -€25,440 | -3.3% |
| Amounts payable after more than one year | 17 | €495,892 | €417,804 | -€78,088 | -15.7% |
| Financial debts | 170/4 | €495,892 | €417,804 | -€78,088 | -15.7% |
| Amounts payable within one year | 42/48 | €264,177 | €316,825 | +€52,648 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €66,428 | €69,738 | +€3,310 | +5.0% |
| Trade debts | 44 | €103,705 | €141,495 | +€37,790 | +36.4% |
| Suppliers | 440/4 | €103,705 | €141,495 | +€37,790 | +36.4% |
| Taxes, remuneration and social security | 45 | €30,153 | €35,897 | +€5,744 | +19.0% |
| Taxes | 450/3 | €14,540 | €20,476 | +€5,936 | +40.8% |
| Remuneration and social security | 454/9 | €15,613 | €15,421 | -€192 | -1.2% |
| Other amounts payable | 47/48 | €63,892 | €69,695 | +€5,803 | +9.1% |
| Remuneration, social security and pensions | 62 | €112,947 | €118,972 | +€6,025 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,124 | €67,413 | -€4,711 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,648 | +€1,648 | |
| Other operating charges | 640/8 | €10 | €6 | -€4 | -38.4% |
| Gross operating margin | 9900 | €303,661 | €314,507 | +€10,845 | +3.6% |
| Operating profit (loss) | 9901 | €118,580 | €126,467 | +€7,887 | +6.7% |
| Financial income | 75/76B | €203 | - | -€203 | |
| Recurring financial income | 75 | €203 | - | -€203 | |
| Financial charges | 65/66B | €20,777 | €19,336 | -€1,441 | -6.9% |
| Recurring financial charges | 65 | €20,777 | €19,336 | -€1,441 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €98,006 | €107,131 | +€9,125 | +9.3% |
| Income taxes | 67/77 | €22,745 | €26,816 | +€4,071 | +17.9% |
| Profit (loss) for the period | 9904 | €75,261 | €80,315 | +€5,055 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,261 | €80,315 | +€5,055 | +6.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.