pharma.schyns: 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.schyns
Largest movements
- Current investments +€165,088
up €165,088 (+172.0%), from €96,000 to €261,088
- Cash -€144,501
down €144,501 (-44.2%), from €326,868 to €182,367
mainly Current investments (-€165,088) and Stocks and contracts (-€26,346)
- Stocks and contracts +€26,346
up €26,346 (+15.1%), from €174,819 to €201,165
- Tangible fixed assets +€12,947
up €12,947 (+7.8%), from €165,026 to €177,973
of which Furniture and vehicles: +€22,751
- Reserves +€70,500
up €70,500 (+20.5%), from €343,760 to €414,260
- Other debts -€14,587
down €14,587 (-6.8%), from €213,061 to €198,474
- Gross operating margin +€59,172
up €59,172 (+23.7%), from €249,841 to €309,012
- Staff costs +€32,993
up €32,993 (+31.4%), from €105,150 to €138,143
- Taxes +€6,275
up €6,275 (+19.6%), from €31,984 to €38,259
- Financial charges +€5,295
up €5,295 (+30.1%), from €17,575 to €22,870
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 | €839,350 | €895,972 | +€56,622 | +6.7% |
| Fixed assets | 21/28 | €171,889 | €181,086 | +€9,197 | +5.4% |
| Intangible fixed assets | 21 | €6,863 | €3,113 | -€3,750 | -54.6% |
| Tangible fixed assets | 22/27 | €165,026 | €177,973 | +€12,947 | +7.8% |
| Land and buildings | 22 | €152,109 | €144,307 | -€7,802 | -5.1% |
| Plant, machinery and equipment | 23 | €8,563 | €6,561 | -€2,002 | -23.4% |
| Furniture and vehicles | 24 | €4,355 | €27,106 | +€22,751 | +522.4% |
| Current assets | 29/58 | €667,461 | €714,886 | +€47,425 | +7.1% |
| Stocks and contracts in progress | 3 | €174,819 | €201,165 | +€26,346 | +15.1% |
| Stocks | 30/36 | €174,819 | €201,165 | +€26,346 | +15.1% |
| Amounts receivable within one year | 40/41 | €69,195 | €63,267 | -€5,928 | -8.6% |
| Trade receivables | 40 | €69,195 | €63,267 | -€5,928 | -8.6% |
| Current investments | 50/53 | €96,000 | €261,088 | +€165,088 | +172.0% |
| Cash at bank and in hand | 54/58 | €326,868 | €182,367 | -€144,501 | -44.2% |
| Deferred charges and accrued income | 490/1 | €579 | €6,999 | +€6,420 | +1109.7% |
| Total equity and liabilities | 10/49 | €839,350 | €895,972 | +€56,622 | +6.7% |
| Equity | 10/15 | €527,599 | €598,796 | +€71,198 | +13.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €343,760 | €414,260 | +€70,500 | +20.5% |
| Distributable reserves | 133 | €343,760 | €414,260 | +€70,500 | +20.5% |
| Profit (loss) carried forward | 14 | €83,839 | €84,536 | +€698 | +0.8% |
| Amounts payable | 17/49 | €311,752 | €297,176 | -€14,576 | -4.7% |
| Amounts payable within one year | 42/48 | €295,190 | €281,930 | -€13,259 | -4.5% |
| Trade debts | 44 | €46,629 | €39,244 | -€7,386 | -15.8% |
| Suppliers | 440/4 | €46,629 | €39,244 | -€7,386 | -15.8% |
| Taxes, remuneration and social security | 45 | €35,499 | €44,212 | +€8,713 | +24.5% |
| Taxes | 450/3 | €24,608 | €25,509 | +€901 | +3.7% |
| Remuneration and social security | 454/9 | €10,891 | €18,704 | +€7,812 | +71.7% |
| Other amounts payable | 47/48 | €213,061 | €198,474 | -€14,587 | -6.8% |
| Accrued charges and deferred income | 492/3 | €16,562 | €15,246 | -€1,316 | -7.9% |
| Non-recurring operating income | 76A | - | €7,991 | +€7,991 | |
| Remuneration, social security and pensions | 62 | €105,150 | €138,143 | +€32,993 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,333 | €16,159 | +€826 | +5.4% |
| Other operating charges | 640/8 | €2,519 | €2,594 | +€75 | +3.0% |
| Gross operating margin | 9900 | €249,841 | €309,012 | +€59,172 | +23.7% |
| Operating profit (loss) | 9901 | €126,840 | €152,117 | +€25,277 | +19.9% |
| Financial income | 75/76B | €1,664 | €2,710 | +€1,046 | +62.9% |
| Recurring financial income | 75 | €1,664 | €2,710 | +€1,046 | +62.9% |
| Financial charges | 65/66B | €17,575 | €22,870 | +€5,295 | +30.1% |
| Recurring financial charges | 65 | €17,575 | €22,870 | +€5,295 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €110,928 | €131,957 | +€21,029 | +19.0% |
| Income taxes | 67/77 | €31,984 | €38,259 | +€6,275 | +19.6% |
| Profit (loss) for the period | 9904 | €78,944 | €93,698 | +€14,754 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,944 | €93,698 | +€14,754 | +18.7% |
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 10 October 2026 via checked.be.