PHARMACIE BAILLY: 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.
PHARMACIE BAILLY
Largest movements
- Receivables within one year -€6,109
down €6,109 (-94.4%), from €6,468 to €359
of which Trade receivables: -€6,127
- Tangible fixed assets -€4,616
down €4,616 (-13.2%), from €35,045 to €30,429
- Current investments +€3,469
up €3,469 (+5.8%), from €59,510 to €62,979
- Cash -€1,817
down €1,817 (-20.9%), from €8,703 to €6,886
mainly Net result for the year (-€10,779) and Current investments (-€3,469)
- Reserves -€10,779
down €10,779 (-15.9%), from €67,809 to €57,030
- Trade debts +€2,482
up €2,482 (+154%), from €1,608 to €4,090
- Short-term financial debts -€1,251
no longer reported in 2025 (was €1,251)
- Gross operating margin -€5,660
down €5,660, from €2,648 to -€3,012
- Other operating charges -€162
down €162 (-9.0%), from €1,797 to €1,635
- Depreciation +€138
up €138 (+2.2%), from €6,219 to €6,357
- Financial income +€133
up €133 (+82.6%), from €161 to €294
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 | €109,726 | €100,653 | -€9,073 | -8.3% |
| Fixed assets | 21/28 | €35,045 | €30,429 | -€4,616 | -13.2% |
| Tangible fixed assets | 22/27 | €35,045 | €30,429 | -€4,616 | -13.2% |
| Land and buildings | 22 | €35,045 | €30,429 | -€4,616 | -13.2% |
| Current assets | 29/58 | €74,681 | €70,224 | -€4,457 | -6.0% |
| Amounts receivable within one year | 40/41 | €6,468 | €359 | -€6,109 | -94.4% |
| Trade receivables | 40 | €6,127 | - | -€6,127 | |
| Other amounts receivable | 41 | €341 | €359 | +€18 | +5.3% |
| Current investments | 50/53 | €59,510 | €62,979 | +€3,469 | +5.8% |
| Cash at bank and in hand | 54/58 | €8,703 | €6,886 | -€1,817 | -20.9% |
| Total equity and liabilities | 10/49 | €109,726 | €100,653 | -€9,073 | -8.3% |
| Equity | 10/15 | €98,796 | €88,017 | -€10,779 | -10.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €67,809 | €57,030 | -€10,779 | -15.9% |
| Distributable reserves | 133 | €67,809 | €57,030 | -€10,779 | -15.9% |
| Amounts payable | 17/49 | €10,930 | €12,636 | +€1,706 | +15.6% |
| Amounts payable within one year | 42/48 | €10,930 | €12,636 | +€1,706 | +15.6% |
| Financial debts | 43 | €1,251 | - | -€1,251 | |
| Credit institutions | 430/8 | €1,251 | - | -€1,251 | |
| Trade debts | 44 | €1,608 | €4,090 | +€2,482 | +154% |
| Suppliers | 440/4 | €1,608 | €4,090 | +€2,482 | +154% |
| Other amounts payable | 47/48 | €8,071 | €8,546 | +€475 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,219 | €6,357 | +€138 | +2.2% |
| Other operating charges | 640/8 | €1,797 | €1,635 | -€162 | -9.0% |
| Gross operating margin | 9900 | €2,648 | -€3,012 | -€5,660 | |
| Operating profit (loss) | 9901 | -€5,368 | -€11,004 | -€5,636 | -105% |
| Financial income | 75/76B | €161 | €294 | +€133 | +82.6% |
| Recurring financial income | 75 | €161 | €294 | +€133 | +82.6% |
| Financial charges | 65/66B | €80 | €69 | -€11 | -13.8% |
| Recurring financial charges | 65 | €80 | €69 | -€11 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,287 | -€10,779 | -€5,492 | -104% |
| Profit (loss) for the period | 9904 | -€5,287 | -€10,779 | -€5,492 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,287 | -€10,779 | -€5,492 | -104% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.