PHARMACENTRE: 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.
PHARMACENTRE
Largest movements
- Cash -€102,913
down €102,913 (-73.1%), from €140,816 to €37,902
mainly Receivables within one year (-€99,987) and Contributions, distributions and other (-€55,000)
- Receivables within one year +€99,987
up €99,987 (+9890.3%), from €1,011 to €100,998
of which Other amounts receivable: +€99,967
- Other debts -€5,000
down €5,000 (-8.3%), from €60,000 to €55,000
- Profit (loss) carried forward +€1,429
up €1,429 (+15.5%), from €9,217 to €10,645
- Gross operating margin +€1,922
up €1,922 (+2.6%), from €73,147 to €75,069
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 | €141,827 | €138,900 | -€2,926 | -2.1% |
| Current assets | 29/58 | €141,827 | €138,900 | -€2,926 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,011 | €100,998 | +€99,987 | +9890.3% |
| Trade receivables | 40 | - | €20 | +€20 | |
| Other amounts receivable | 41 | €1,011 | €100,978 | +€99,967 | +9888.3% |
| Cash at bank and in hand | 54/58 | €140,816 | €37,902 | -€102,913 | -73.1% |
| Total equity and liabilities | 10/49 | €141,827 | €138,900 | -€2,926 | -2.1% |
| Equity | 10/15 | €77,417 | €78,845 | +€1,429 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,217 | €10,645 | +€1,429 | +15.5% |
| Amounts payable | 17/49 | €64,410 | €60,055 | -€4,355 | -6.8% |
| Amounts payable within one year | 42/48 | €64,410 | €60,055 | -€4,355 | -6.8% |
| Taxes, remuneration and social security | 45 | €4,410 | €5,055 | +€645 | +14.6% |
| Taxes | 450/3 | €4,410 | €5,055 | +€645 | +14.6% |
| Other amounts payable | 47/48 | €60,000 | €55,000 | -€5,000 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €457 | €445 | -€13 | -2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €73,147 | €75,069 | +€1,922 | +2.6% |
| Operating profit (loss) | 9901 | €72,690 | €74,624 | +€1,934 | +2.7% |
| Financial income | 75/76B | €1,011 | €979 | -€32 | -3.2% |
| Recurring financial income | 75 | €1,011 | €979 | -€32 | -3.2% |
| Financial charges | 65/66B | €450 | €617 | +€167 | +37.1% |
| Recurring financial charges | 65 | €450 | €617 | +€167 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €73,251 | €74,986 | +€1,735 | +2.4% |
| Income taxes | 67/77 | €18,458 | €18,558 | +€100 | +0.5% |
| Profit (loss) for the period | 9904 | €54,793 | €56,429 | +€1,636 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,793 | €56,429 | +€1,636 | +3.0% |
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 30 September 2026 via checked.be.