PHARMACIE BERG: what changed
What changed
PHARMACIE BERG
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€6,576
2024 · €18,419-€11,844
Equity
€263,303
2024 · €256,728+€6,576
Cash
€40,212
2024 · €59,333-€19,121
Balance sheet total
€533,607
2024 · €573,044-€39,437
Largest movements
Assets
- Receivables within one year -€34,046
down €34,046 (-24.8%), from €137,104 to €103,058
of which Trade receivables: -€25,956
- Tangible fixed assets +€19,366
up €19,366 (+12.6%), from €153,672 to €173,039
of which Furniture and vehicles: +€59,549
- Cash -€19,121
down €19,121 (-32.2%), from €59,333 to €40,212
mainly Other debts (-€44,699) and Investment in fixed assets (net) (-€37,149)
- Stocks and contracts -€7,247
down €7,247 (-3.3%), from €221,843 to €214,596
Equity and liabilities
- Other debts -€44,699
down €44,699 (-39.2%), from €113,983 to €69,284
- Current portion of long-term debt +€40,220
up €40,220 (+192%), from €20,994 to €61,214
- Trade debts -€23,028
down €23,028 (-16.5%), from €139,918 to €116,890
- Debts after one year -€21,214
no longer reported in 2025 (was €21,214)
- Profit (loss) carried forward +€6,576
up €6,576 (+3.5%), from €190,268 to €196,843
Income statement
- Gross operating margin -€33,506
down €33,506 (-16.2%), from €206,515 to €173,009
- Staff costs -€26,330
down €26,330 (-15.9%), from €165,616 to €139,286
- Depreciation +€5,055
up €5,055 (+39.6%), from €12,760 to €17,815
- Taxes -€3,301
down €3,301 (-49.2%), from €6,715 to €3,414
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,419
Gross operating margin
-€33,506
Staff costs
+€26,330
Depreciation
-€5,055
Write-downs
-€665
Other operating charges
-€699
Other operating items
-€1,145
Financial income
-€638
Financial charges
+€234
Taxes
+€3,301
Result 2025
€6,576
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€978
Investment
-€37,149
Financing
+€19,006
Cash 2024
€59,333
From operations (derived)
-€978
Net result for the year
+€6,576
Depreciation
+€17,815
Stocks and contracts
+€7,247
Receivables within one year
+€34,046
Deferred charges and accrued income
-€1,643
Trade debts
-€23,028
Tax, wage and social debts
+€2,708
Other debts
-€44,699
Investment (derived)
-€37,149
Investment in fixed assets (net)
-€37,149
Financing
+€19,006
Debts after one year
-€21,214
Current portion of long-term debt
+€40,220
Cash 2025
€40,212
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,044 | €533,607 | -€39,437 | -6.9% |
| Fixed assets | 21/28 | €154,763 | €174,097 | +€19,334 | +12.5% |
| Intangible fixed assets | 21 | €163 | €131 | -€32 | -19.8% |
| Tangible fixed assets | 22/27 | €153,672 | €173,039 | +€19,366 | +12.6% |
| Land and buildings | 22 | €101,636 | €95,383 | -€6,252 | -6.2% |
| Furniture and vehicles | 24 | €6,221 | €65,771 | +€59,549 | +957% |
| Other tangible fixed assets | 26 | €13,375 | €11,884 | -€1,491 | -11.1% |
| Assets under construction and advance payments | 27 | €32,440 | - | -€32,440 | |
| Financial fixed assets | 28 | €927 | €927 | = | 0.0% |
| Current assets | 29/58 | €418,281 | €359,510 | -€58,771 | -14.1% |
| Stocks and contracts in progress | 3 | €221,843 | €214,596 | -€7,247 | -3.3% |
| Stocks | 30/36 | €221,843 | €214,596 | -€7,247 | -3.3% |
| Amounts receivable within one year | 40/41 | €137,104 | €103,058 | -€34,046 | -24.8% |
| Trade receivables | 40 | €124,850 | €98,894 | -€25,956 | -20.8% |
| Other amounts receivable | 41 | €12,254 | €4,164 | -€8,090 | -66.0% |
| Cash at bank and in hand | 54/58 | €59,333 | €40,212 | -€19,121 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1 | €1,645 | +€1,643 | +111,771% |
| Total equity and liabilities | 10/49 | €573,044 | €533,607 | -€39,437 | -6.9% |
| Equity | 10/15 | €256,728 | €263,303 | +€6,576 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,860 | €47,860 | = | 0.0% |
| Distributable reserves | 133 | €47,860 | €47,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,268 | €196,843 | +€6,576 | +3.5% |
| Amounts payable | 17/49 | €316,317 | €270,304 | -€46,013 | -14.5% |
| Amounts payable after more than one year | 17 | €21,214 | - | -€21,214 | |
| Financial debts | 170/4 | €21,214 | - | -€21,214 | |
| Amounts payable within one year | 42/48 | €295,103 | €270,304 | -€24,799 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €20,994 | €61,214 | +€40,220 | +192% |
| Trade debts | 44 | €139,918 | €116,890 | -€23,028 | -16.5% |
| Suppliers | 440/4 | €139,918 | €116,890 | -€23,028 | -16.5% |
| Taxes, remuneration and social security | 45 | €20,208 | €22,916 | +€2,708 | +13.4% |
| Taxes | 450/3 | €3,676 | €4,425 | +€749 | +20.4% |
| Remuneration and social security | 454/9 | €16,533 | €18,491 | +€1,959 | +11.8% |
| Other amounts payable | 47/48 | €113,983 | €69,284 | -€44,699 | -39.2% |
| Non-recurring operating income | 76A | - | €87 | +€87 | |
| Remuneration, social security and pensions | 62 | €165,616 | €139,286 | -€26,330 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,760 | €17,815 | +€5,055 | +39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €665 | +€665 | |
| Other operating charges | 640/8 | €1,417 | €2,116 | +€699 | +49.3% |
| Non-recurring operating charges | 66A | - | €1,145 | +€1,145 | |
| Gross operating margin | 9900 | €206,515 | €173,009 | -€33,506 | -16.2% |
| Operating profit (loss) | 9901 | €26,722 | €11,982 | -€14,740 | -55.2% |
| Financial income | 75/76B | €1,181 | €543 | -€638 | -54.0% |
| Recurring financial income | 75 | €1,181 | €543 | -€638 | -54.0% |
| Financial charges | 65/66B | €2,769 | €2,536 | -€234 | -8.4% |
| Recurring financial charges | 65 | €2,769 | €2,536 | -€234 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €25,134 | €9,990 | -€15,145 | -60.3% |
| Income taxes | 67/77 | €6,715 | €3,414 | -€3,301 | -49.2% |
| Profit (loss) for the period | 9904 | €18,419 | €6,576 | -€11,844 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,419 | €6,576 | -€11,844 | -64.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.