PHARMACIE BOURDOUXHE: 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 BOURDOUXHE
Largest movements
- Cash -€182,110
down €182,110 (-25.6%), from €710,376 to €528,266
mainly Contributions, distributions and other (-€286,129) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Receivables within one year +€15,797
up €15,797 (+18.3%), from €86,486 to €102,283
of which Trade receivables: +€20,325
- Tangible fixed assets -€15,758
down €15,758 (-18.7%), from €84,282 to €68,524
of which Furniture and vehicles: -€10,655
- Reserves -€130,193
down €130,193 (-12.4%), from €1.1m to €921,897
- Tax, wage and social debts +€14,579
up €14,579 (+66.2%), from €22,012 to €36,591
of which Taxes: +€13,852
- Gross operating margin +€17,886
up €17,886 (+5.0%), from €357,855 to €375,741
- Other operating charges +€6,951
up €6,951 (+166%), from €4,197 to €11,148
- Financial charges -€6,845
down €6,845 (-73.9%), from €9,256 to €2,411
- Staff costs +€6,015
up €6,015 (+4.8%), from €125,938 to €131,953
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 | €1,136,480 | €1,012,758 | -€123,723 | -10.9% |
| Fixed assets | 21/28 | €84,282 | €68,524 | -€15,758 | -18.7% |
| Tangible fixed assets | 22/27 | €84,282 | €68,524 | -€15,758 | -18.7% |
| Land and buildings | 22 | €46,613 | €43,951 | -€2,662 | -5.7% |
| Plant, machinery and equipment | 23 | €5,996 | €3,555 | -€2,441 | -40.7% |
| Furniture and vehicles | 24 | €31,673 | €21,018 | -€10,655 | -33.6% |
| Current assets | 29/58 | €1,052,198 | €944,233 | -€107,965 | -10.3% |
| Stocks and contracts in progress | 3 | €103,511 | €107,301 | +€3,790 | +3.7% |
| Stocks | 30/36 | €103,511 | €107,301 | +€3,790 | +3.7% |
| Amounts receivable within one year | 40/41 | €86,486 | €102,283 | +€15,797 | +18.3% |
| Trade receivables | 40 | €79,871 | €100,196 | +€20,325 | +25.4% |
| Other amounts receivable | 41 | €6,615 | €2,087 | -€4,528 | -68.5% |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €710,376 | €528,266 | -€182,110 | -25.6% |
| Deferred charges and accrued income | 490/1 | €1,825 | €6,383 | +€4,558 | +250% |
| Total equity and liabilities | 10/49 | €1,136,480 | €1,012,758 | -€123,723 | -10.9% |
| Equity | 10/15 | €1,070,690 | €940,497 | -€130,193 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,052,090 | €921,897 | -€130,193 | -12.4% |
| Distributable reserves | 133 | €1,052,090 | €921,897 | -€130,193 | -12.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,790 | €72,260 | +€6,470 | +9.8% |
| Amounts payable within one year | 42/48 | €65,790 | €72,260 | +€6,470 | +9.8% |
| Trade debts | 44 | €40,007 | €35,477 | -€4,530 | -11.3% |
| Suppliers | 440/4 | €40,007 | €35,477 | -€4,530 | -11.3% |
| Taxes, remuneration and social security | 45 | €22,012 | €36,591 | +€14,579 | +66.2% |
| Taxes | 450/3 | €3,208 | €17,060 | +€13,852 | +432% |
| Remuneration and social security | 454/9 | €18,804 | €19,531 | +€727 | +3.9% |
| Other amounts payable | 47/48 | €3,771 | €192 | -€3,579 | -94.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €125,938 | €131,953 | +€6,015 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,064 | €15,758 | +€694 | +4.6% |
| Other operating charges | 640/8 | €4,197 | €11,148 | +€6,951 | +166% |
| Gross operating margin | 9900 | €357,855 | €375,741 | +€17,886 | +5.0% |
| Operating profit (loss) | 9901 | €212,656 | €216,882 | +€4,225 | +2.0% |
| Financial income | 75/76B | €11,094 | €9,408 | -€1,686 | -15.2% |
| Recurring financial income | 75 | €11,094 | €9,408 | -€1,686 | -15.2% |
| Financial charges | 65/66B | €9,256 | €2,411 | -€6,845 | -73.9% |
| Recurring financial charges | 65 | €9,256 | €2,411 | -€6,845 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €214,494 | €223,878 | +€9,385 | +4.4% |
| Income taxes | 67/77 | €64,971 | €67,942 | +€2,971 | +4.6% |
| Profit (loss) for the period | 9904 | €149,523 | €155,936 | +€6,413 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €149,523 | €155,936 | +€6,413 | +4.3% |
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 21 October 2026 via checked.be.