PHARMA WERBOMONT: 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 WERBOMONT
Largest movements
- Cash +€54,588
up €54,588 (+19.1%), from €285,518 to €340,107
mainly Net result for the year (+€190,275) and Other debts (+€50,046)
- Tangible fixed assets -€22,237
down €22,237 (-14.6%), from €152,049 to €129,812
of which Other tangible fixed assets: -€12,583
- Stocks and contracts +€22,001
up €22,001 (+5.2%), from €419,077 to €441,078
- Receivables within one year +€21,103
up €21,103 (+5.2%), from €408,169 to €429,271
of which Trade receivables: +€19,984
- Debts after one year -€70,882
down €70,882 (-28.0%), from €253,363 to €182,481
- Other debts +€50,046
up €50,046 (+18.7%), from €268,234 to €318,279
- Profit (loss) carried forward +€40,275
up €40,275 (+8.9%), from €451,416 to €491,691
- Trade debts +€29,093
up €29,093 (+25.3%), from €115,116 to €144,208
- Tax, wage and social debts +€23,757
up €23,757 (+71.6%), from €33,173 to €56,930
of which Remuneration and social security: +€16,367
- Gross operating margin +€31,520
up €31,520 (+6.5%), from €487,992 to €519,512
- Staff costs +€28,129
up €28,129 (+14.1%), from €198,924 to €227,053
- Depreciation -€7,779
down €7,779 (-22.0%), from €35,411 to €27,632
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 | €1,271,418 | €1,345,362 | +€73,943 | +5.8% |
| Fixed assets | 21/28 | €154,401 | €130,108 | -€24,294 | -15.7% |
| Intangible fixed assets | 21 | €2,352 | €296 | -€2,057 | -87.4% |
| Tangible fixed assets | 22/27 | €152,049 | €129,812 | -€22,237 | -14.6% |
| Plant, machinery and equipment | 23 | €53,062 | €46,557 | -€6,506 | -12.3% |
| Furniture and vehicles | 24 | €7,546 | €4,397 | -€3,148 | -41.7% |
| Other tangible fixed assets | 26 | €91,441 | €78,858 | -€12,583 | -13.8% |
| Current assets | 29/58 | €1,117,017 | €1,215,254 | +€98,237 | +8.8% |
| Stocks and contracts in progress | 3 | €419,077 | €441,078 | +€22,001 | +5.2% |
| Stocks | 30/36 | €419,077 | €441,078 | +€22,001 | +5.2% |
| Amounts receivable within one year | 40/41 | €408,169 | €429,271 | +€21,103 | +5.2% |
| Trade receivables | 40 | €106,900 | €126,885 | +€19,984 | +18.7% |
| Other amounts receivable | 41 | €301,268 | €302,387 | +€1,118 | +0.4% |
| Cash at bank and in hand | 54/58 | €285,518 | €340,107 | +€54,588 | +19.1% |
| Deferred charges and accrued income | 490/1 | €4,254 | €4,798 | +€545 | +12.8% |
| Total equity and liabilities | 10/49 | €1,271,418 | €1,345,362 | +€73,943 | +5.8% |
| Equity | 10/15 | €526,016 | €566,291 | +€40,275 | +7.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €34,600 | €34,600 | = | 0.0% |
| Distributable reserves | 133 | €34,600 | €34,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €451,416 | €491,691 | +€40,275 | +8.9% |
| Amounts payable | 17/49 | €745,402 | €779,071 | +€33,669 | +4.5% |
| Amounts payable after more than one year | 17 | €253,363 | €182,481 | -€70,882 | -28.0% |
| Financial debts | 170/4 | €253,363 | €182,481 | -€70,882 | -28.0% |
| Amounts payable within one year | 42/48 | €491,444 | €596,131 | +€104,687 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €74,922 | €76,713 | +€1,791 | +2.4% |
| Trade debts | 44 | €115,116 | €144,208 | +€29,093 | +25.3% |
| Suppliers | 440/4 | €115,116 | €144,208 | +€29,093 | +25.3% |
| Taxes, remuneration and social security | 45 | €33,173 | €56,930 | +€23,757 | +71.6% |
| Taxes | 450/3 | €4,531 | €11,921 | +€7,390 | +163% |
| Remuneration and social security | 454/9 | €28,642 | €45,009 | +€16,367 | +57.1% |
| Other amounts payable | 47/48 | €268,234 | €318,279 | +€50,046 | +18.7% |
| Accrued charges and deferred income | 492/3 | €595 | €459 | -€136 | -22.9% |
| Non-recurring operating income | 76A | - | €17 | +€17 | |
| Remuneration, social security and pensions | 62 | €198,924 | €227,053 | +€28,129 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,411 | €27,632 | -€7,779 | -22.0% |
| Other operating charges | 640/8 | €133 | €1,059 | +€926 | +699% |
| Gross operating margin | 9900 | €487,992 | €519,512 | +€31,520 | +6.5% |
| Operating profit (loss) | 9901 | €253,524 | €263,768 | +€10,244 | +4.0% |
| Financial income | 75/76B | €2,422 | €1,791 | -€631 | -26.1% |
| Recurring financial income | 75 | €2,422 | €1,791 | -€631 | -26.1% |
| Financial charges | 65/66B | €12,187 | €9,143 | -€3,044 | -25.0% |
| Recurring financial charges | 65 | €12,187 | €9,143 | -€3,044 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €243,758 | €256,416 | +€12,658 | +5.2% |
| Income taxes | 67/77 | €62,979 | €66,141 | +€3,162 | +5.0% |
| Profit (loss) for the period | 9904 | €180,779 | €190,275 | +€9,496 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €180,779 | €190,275 | +€9,496 | +5.3% |
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 26 October 2026 via checked.be.