PHARMACIE BUFFE: 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 BUFFE
Largest movements
- Tangible fixed assets -€19,794
down €19,794 (-20.9%), from €94,849 to €75,055
of which Land and buildings: -€10,846
- Stocks and contracts +€13,625
up €13,625 (+19.1%), from €71,184 to €84,809
- Receivables within one year -€10,879
down €10,879 (-22.1%), from €49,146 to €38,267
of which Other amounts receivable: -€15,773
- Cash +€7,072
up €7,072 (+5.8%), from €122,428 to €129,499
mainly Depreciation (+€23,699) and Net result for the year (+€21,096)
- Reserves -€32,799
down €32,799 (-14.0%), from €234,120 to €201,322
of which Distributable reserves: -€32,799
- Trade debts +€17,218
up €17,218 (+57.7%), from €29,836 to €47,054
- Current portion of long-term debt -€11,828
down €11,828 (-47.7%), from €24,800 to €12,973
- Other debts +€10,482
new in 2025: €10,482
- Debts after one year +€7,027
up €7,027 (+41.2%), from €17,040 to €24,067
of which Other amounts payable: +€20,000
- Staff costs -€6,868
down €6,868 (-14.9%), from €45,942 to €39,074
- Taxes +€3,482
up €3,482 (+47.9%), from €7,268 to €10,749
- Gross operating margin +€2,941
up €2,941 (+3.1%), from €94,831 to €97,771
- Other operating charges -€1,334
down €1,334 (-54.9%), from €2,430 to €1,096
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 | €340,229 | €328,543 | -€11,685 | -3.4% |
| Fixed assets | 21/28 | €95,762 | €75,968 | -€19,794 | -20.7% |
| Tangible fixed assets | 22/27 | €94,849 | €75,055 | -€19,794 | -20.9% |
| Land and buildings | 22 | €63,936 | €53,090 | -€10,846 | -17.0% |
| Furniture and vehicles | 24 | €30,913 | €21,965 | -€8,948 | -28.9% |
| Financial fixed assets | 28 | €913 | €913 | = | 0.0% |
| Current assets | 29/58 | €244,467 | €252,576 | +€8,109 | +3.3% |
| Stocks and contracts in progress | 3 | €71,184 | €84,809 | +€13,625 | +19.1% |
| Stocks | 30/36 | €71,184 | €84,809 | +€13,625 | +19.1% |
| Amounts receivable within one year | 40/41 | €49,146 | €38,267 | -€10,879 | -22.1% |
| Trade receivables | 40 | €33,373 | €38,267 | +€4,894 | +14.7% |
| Other amounts receivable | 41 | €15,773 | - | -€15,773 | |
| Cash at bank and in hand | 54/58 | €122,428 | €129,499 | +€7,072 | +5.8% |
| Deferred charges and accrued income | 490/1 | €1,709 | - | -€1,709 | |
| Total equity and liabilities | 10/49 | €340,229 | €328,543 | -€11,685 | -3.4% |
| Equity | 10/15 | €252,720 | €219,922 | -€32,799 | -13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,120 | €201,322 | -€32,799 | -14.0% |
| Non-distributable reserves | 130/1 | €12,860 | €12,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €221,260 | €188,462 | -€32,799 | -14.8% |
| Amounts payable | 17/49 | €87,509 | €108,622 | +€21,113 | +24.1% |
| Amounts payable after more than one year | 17 | €17,040 | €24,067 | +€7,027 | +41.2% |
| Financial debts | 170/4 | €17,040 | €4,067 | -€12,973 | -76.1% |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €70,469 | €84,554 | +€14,086 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €24,800 | €12,973 | -€11,828 | -47.7% |
| Financial debts | 43 | €1,277 | €2,500 | +€1,223 | +95.7% |
| Credit institutions | 430/8 | €1,277 | €2,500 | +€1,223 | +95.7% |
| Trade debts | 44 | €29,836 | €47,054 | +€17,218 | +57.7% |
| Suppliers | 440/4 | €29,836 | €47,054 | +€17,218 | +57.7% |
| Taxes, remuneration and social security | 45 | €14,555 | €11,546 | -€3,009 | -20.7% |
| Taxes | 450/3 | €8,635 | €10,211 | +€1,576 | +18.2% |
| Remuneration and social security | 454/9 | €5,920 | €1,336 | -€4,585 | -77.4% |
| Other amounts payable | 47/48 | - | €10,482 | +€10,482 | |
| Remuneration, social security and pensions | 62 | €45,942 | €39,074 | -€6,868 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,780 | €23,699 | -€81 | -0.3% |
| Other operating charges | 640/8 | €2,430 | €1,096 | -€1,334 | -54.9% |
| Non-recurring operating charges | 66A | - | €99 | +€99 | |
| Gross operating margin | 9900 | €94,831 | €97,771 | +€2,941 | +3.1% |
| Operating profit (loss) | 9901 | €22,678 | €33,804 | +€11,125 | +49.1% |
| Financial income | 75/76B | €1 | €425 | +€424 | +49864.7% |
| Recurring financial income | 75 | €1 | €425 | +€424 | +49864.7% |
| Financial charges | 65/66B | €2,476 | €2,383 | -€93 | -3.8% |
| Recurring financial charges | 65 | €2,476 | €2,383 | -€93 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €20,203 | €31,845 | +€11,642 | +57.6% |
| Income taxes | 67/77 | €7,268 | €10,749 | +€3,482 | +47.9% |
| Profit (loss) for the period | 9904 | €12,935 | €21,096 | +€8,160 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,935 | €21,096 | +€8,160 | +63.1% |
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 9 October 2026 via checked.be.