Pharmacie CANIVET: what changed
What changed
Pharmacie CANIVET
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€73,901
2024 · €113,421-€39,519
Equity
€129,918
2024 · €156,017-€26,099
Cash
€81,535
2024 · €99,028-€17,493
Balance sheet total
€664,707
2024 · €757,533-€92,826
Largest movements
Assets
- Financial fixed assets -€100,295
down €100,295 (-43.2%), from €232,328 to €132,033
- Receivables within one year +€60,363
up €60,363 (+42.1%), from €143,221 to €203,584
of which Trade receivables: +€40,561
- Stocks and contracts -€24,905
down €24,905 (-13.3%), from €187,287 to €162,382
- Cash -€17,493
down €17,493 (-17.7%), from €99,028 to €81,535
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€60,363)
- Tangible fixed assets -€10,109
down €10,109 (-11.4%), from €88,565 to €78,456
Equity and liabilities
- Debts after one year -€48,358
down €48,358 (-30.0%), from €160,971 to €112,612
- Reserves -€26,099
down €26,099 (-19.0%), from €137,417 to €111,318
- Trade debts -€10,912
down €10,912 (-4.8%), from €226,318 to €215,406
- Other debts -€10,000
down €10,000 (-9.1%), from €110,000 to €100,000
Income statement
- Gross operating margin -€42,767
down €42,767 (-11.5%), from €372,512 to €329,744
- Taxes -€13,520
down €13,520 (-35.1%), from €38,498 to €24,978
- Staff costs +€12,141
up €12,141 (+6.2%), from €196,403 to €208,543
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
€113,421
Gross operating margin
-€42,767
Staff costs
-€12,141
Depreciation
-€439
Other operating charges
-€50
Financial income
-€467
Financial charges
+€2,825
Taxes
+€13,520
Result 2025
€73,901
raises the resultlowers the result
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
+€33,298
Investment
+€95,408
Financing
-€146,199
Cash 2024
€99,028
From operations (derived)
+€33,298
Net result for the year
+€73,901
Depreciation
+€14,996
Stocks and contracts
+€24,905
Receivables within one year
-€60,363
Deferred charges and accrued income
+€388
Trade debts
-€10,912
Tax, wage and social debts
+€515
Other debts
-€10,000
Accrued charges and deferred income
-€131
Investment (derived)
+€95,408
Investment in fixed assets (net)
+€95,408
Financing
-€146,199
Debts after one year
-€48,358
Current portion of long-term debt
+€2,269
Short-term financial debts
-€109
Contributions, distributions and other
-€100,000
Cash 2025
€81,535
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,533 | €664,707 | -€92,826 | -12.3% |
| Fixed assets | 21/28 | €320,893 | €210,489 | -€110,404 | -34.4% |
| Tangible fixed assets | 22/27 | €88,565 | €78,456 | -€10,109 | -11.4% |
| Land and buildings | 22 | €25,282 | €22,007 | -€3,275 | -13.0% |
| Plant, machinery and equipment | 23 | €60,265 | €55,666 | -€4,599 | -7.6% |
| Furniture and vehicles | 24 | €3,019 | €784 | -€2,235 | -74.0% |
| Financial fixed assets | 28 | €232,328 | €132,033 | -€100,295 | -43.2% |
| Current assets | 29/58 | €436,640 | €454,218 | +€17,578 | +4.0% |
| Stocks and contracts in progress | 3 | €187,287 | €162,382 | -€24,905 | -13.3% |
| Stocks | 30/36 | €187,287 | €162,382 | -€24,905 | -13.3% |
| Amounts receivable within one year | 40/41 | €143,221 | €203,584 | +€60,363 | +42.1% |
| Trade receivables | 40 | €121,125 | €161,686 | +€40,561 | +33.5% |
| Other amounts receivable | 41 | €22,096 | €41,897 | +€19,802 | +89.6% |
| Cash at bank and in hand | 54/58 | €99,028 | €81,535 | -€17,493 | -17.7% |
| Deferred charges and accrued income | 490/1 | €7,104 | €6,717 | -€388 | -5.5% |
| Total equity and liabilities | 10/49 | €757,533 | €664,707 | -€92,826 | -12.3% |
| Equity | 10/15 | €156,017 | €129,918 | -€26,099 | -16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,417 | €111,318 | -€26,099 | -19.0% |
| Distributable reserves | 133 | €137,417 | €111,318 | -€26,099 | -19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €601,516 | €534,789 | -€66,727 | -11.1% |
| Amounts payable after more than one year | 17 | €160,971 | €112,612 | -€48,358 | -30.0% |
| Financial debts | 170/4 | €160,971 | €112,612 | -€48,358 | -30.0% |
| Amounts payable within one year | 42/48 | €439,900 | €421,662 | -€18,238 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €48,976 | €51,245 | +€2,269 | +4.6% |
| Financial debts | 43 | €15,275 | €15,166 | -€109 | -0.7% |
| Credit institutions | 430/8 | €15,275 | €15,166 | -€109 | -0.7% |
| Trade debts | 44 | €226,318 | €215,406 | -€10,912 | -4.8% |
| Suppliers | 440/4 | €226,318 | €215,406 | -€10,912 | -4.8% |
| Taxes, remuneration and social security | 45 | €39,331 | €39,846 | +€515 | +1.3% |
| Taxes | 450/3 | €8,419 | €6,174 | -€2,244 | -26.7% |
| Remuneration and social security | 454/9 | €30,912 | €33,671 | +€2,759 | +8.9% |
| Other amounts payable | 47/48 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Accrued charges and deferred income | 492/3 | €646 | €515 | -€131 | -20.3% |
| Remuneration, social security and pensions | 62 | €196,403 | €208,543 | +€12,141 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,557 | €14,996 | +€439 | +3.0% |
| Other operating charges | 640/8 | €1,718 | €1,768 | +€50 | +2.9% |
| Gross operating margin | 9900 | €372,512 | €329,744 | -€42,767 | -11.5% |
| Operating profit (loss) | 9901 | €159,834 | €104,437 | -€55,397 | -34.7% |
| Financial income | 75/76B | €5,814 | €5,347 | -€467 | -8.0% |
| Recurring financial income | 75 | €5,814 | €5,347 | -€467 | -8.0% |
| Financial charges | 65/66B | €13,729 | €10,904 | -€2,825 | -20.6% |
| Recurring financial charges | 65 | €13,729 | €10,904 | -€2,825 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €151,919 | €98,880 | -€53,039 | -34.9% |
| Income taxes | 67/77 | €38,498 | €24,978 | -€13,520 | -35.1% |
| Profit (loss) for the period | 9904 | €113,421 | €73,901 | -€39,519 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,421 | €73,901 | -€39,519 | -34.8% |
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 3 November 2026 via checked.be.