PHARMACIE BASUNGA: 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 BASUNGA
Largest movements
- Receivables within one year -€99,157
down €99,157 (-74.4%), from €133,291 to €34,134
of which Trade receivables: -€89,315
- Cash -€9,275
down €9,275 (-49.8%), from €18,637 to €9,362
mainly Net result for the year (-€77,425) and Debts after one year (-€22,450)
- Tangible fixed assets +€5,336
new in 2025: €5,336
- Profit (loss) carried forward -€77,425
down €77,425 (-88.7%), from -€87,323 to -€164,748
- Debts after one year -€22,450
down €22,450 (-26.4%), from €85,129 to €62,680
- Trade debts +€6,768
up €6,768 (+120%), from €5,652 to €12,420
- Other debts -€6,064
down €6,064 (-7.3%), from €83,314 to €77,250
- Short-term financial debts -€5,898
no longer reported in 2025 (was €5,898)
- Gross operating margin -€86,454
down €86,454, from €17,443 to -€69,011
- Depreciation +€2,464
new in 2025: €2,464
- Taxes +€2,301
up €2,301 (+1,541%), from €149 to €2,450
- Financial charges -€1,233
down €1,233 (-29.6%), from €4,164 to €2,931
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 | €154,310 | €51,201 | -€103,108 | -66.8% |
| Fixed assets | 21/28 | €160 | €5,496 | +€5,336 | +3,335% |
| Tangible fixed assets | 22/27 | - | €5,336 | +€5,336 | |
| Furniture and vehicles | 24 | - | €5,336 | +€5,336 | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €154,150 | €45,706 | -€108,444 | -70.3% |
| Amounts receivable within one year | 40/41 | €133,291 | €34,134 | -€99,157 | -74.4% |
| Trade receivables | 40 | €109,876 | €20,561 | -€89,315 | -81.3% |
| Other amounts receivable | 41 | €23,414 | €13,573 | -€9,842 | -42.0% |
| Cash at bank and in hand | 54/58 | €18,637 | €9,362 | -€9,275 | -49.8% |
| Deferred charges and accrued income | 490/1 | €2,222 | €2,210 | -€12 | -0.5% |
| Total equity and liabilities | 10/49 | €154,310 | €51,201 | -€103,108 | -66.8% |
| Equity | 10/15 | -€57,323 | -€134,748 | -€77,425 | -135% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,323 | -€164,748 | -€77,425 | -88.7% |
| Amounts payable | 17/49 | €211,632 | €185,949 | -€25,683 | -12.1% |
| Amounts payable after more than one year | 17 | €85,129 | €62,680 | -€22,450 | -26.4% |
| Financial debts | 170/4 | €85,129 | €62,680 | -€22,450 | -26.4% |
| Amounts payable within one year | 42/48 | €126,503 | €123,269 | -€3,234 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €23,696 | €24,295 | +€599 | +2.5% |
| Financial debts | 43 | €5,898 | - | -€5,898 | |
| Credit institutions | 430/8 | €5,898 | - | -€5,898 | |
| Trade debts | 44 | €5,652 | €12,420 | +€6,768 | +120% |
| Suppliers | 440/4 | €5,652 | €12,420 | +€6,768 | +120% |
| Taxes, remuneration and social security | 45 | €7,943 | €9,305 | +€1,361 | +17.1% |
| Taxes | 450/3 | €7,943 | €9,305 | +€1,361 | +17.1% |
| Other amounts payable | 47/48 | €83,314 | €77,250 | -€6,064 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,464 | +€2,464 | |
| Other operating charges | 640/8 | - | €568 | +€568 | |
| Gross operating margin | 9900 | €17,443 | -€69,011 | -€86,454 | |
| Operating profit (loss) | 9901 | €17,443 | -€72,044 | -€89,487 | |
| Financial charges | 65/66B | €4,164 | €2,931 | -€1,233 | -29.6% |
| Recurring financial charges | 65 | €4,164 | €2,931 | -€1,233 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €13,279 | -€74,975 | -€88,254 | |
| Income taxes | 67/77 | €149 | €2,450 | +€2,301 | +1,541% |
| Profit (loss) for the period | 9904 | €13,130 | -€77,425 | -€90,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,130 | -€77,425 | -€90,554 |
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 15 October 2026 via checked.be.