PHARMACIE CHATELLE: 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 CHATELLE
Largest movements
- Stocks and contracts -€26,242
down €26,242 (-15.8%), from €165,717 to €139,474
- Intangible fixed assets -€18,762
down €18,762 (-20.0%), from €93,812 to €75,050
- Tangible fixed assets -€9,387
down €9,387 (-3.1%), from €300,719 to €291,332
of which Land and buildings: -€10,232
- Reserves -€37,037
down €37,037 (-35.7%), from €103,612 to €66,576
of which Distributable reserves: -€37,037
- Debts after one year -€29,511
down €29,511 (-14.0%), from €210,158 to €180,647
- Profit (loss) carried forward +€24,052
up €24,052, from €0 to €24,052
- Other debts -€21,606
down €21,606 (-17.2%), from €125,907 to €104,302
- Current portion of long-term debt -€15,139
down €15,139 (-33.9%), from €44,649 to €29,511
- Gross operating margin -€59,129
down €59,129 (-25.8%), from €229,261 to €170,132
- Write-downs +€24,604
new in 2025: €24,604
- Taxes -€13,905
down €13,905 (-43.0%), from €32,365 to €18,461
- Other operating charges -€2,814
down €2,814 (-99.9%), from €2,816 to €2
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 | €692,394 | €637,174 | -€55,220 | -8.0% |
| Fixed assets | 21/28 | €394,531 | €366,382 | -€28,149 | -7.1% |
| Intangible fixed assets | 21 | €93,812 | €75,050 | -€18,762 | -20.0% |
| Tangible fixed assets | 22/27 | €300,719 | €291,332 | -€9,387 | -3.1% |
| Land and buildings | 22 | €260,976 | €250,744 | -€10,232 | -3.9% |
| Plant, machinery and equipment | 23 | €30,054 | €22,365 | -€7,689 | -25.6% |
| Furniture and vehicles | 24 | €9,688 | €18,223 | +€8,535 | +88.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €297,863 | €270,792 | -€27,071 | -9.1% |
| Stocks and contracts in progress | 3 | €165,717 | €139,474 | -€26,242 | -15.8% |
| Stocks | 30/36 | €165,717 | €139,474 | -€26,242 | -15.8% |
| Amounts receivable within one year | 40/41 | €57,058 | €53,178 | -€3,880 | -6.8% |
| Trade receivables | 40 | €49,206 | €44,674 | -€4,532 | -9.2% |
| Other amounts receivable | 41 | €7,852 | €8,503 | +€652 | +8.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €73,153 | €69,409 | -€3,745 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,935 | €8,731 | +€6,796 | +351.2% |
| Total equity and liabilities | 10/49 | €692,394 | €637,174 | -€55,220 | -8.0% |
| Equity | 10/15 | €203,612 | €190,628 | -€12,985 | -6.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €103,612 | €66,576 | -€37,037 | -35.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,226 | €7,226 | = | 0.0% |
| Distributable reserves | 133 | €96,387 | €59,350 | -€37,037 | -38.4% |
| Profit (loss) carried forward | 14 | €0 | €24,052 | +€24,052 | |
| Amounts payable | 17/49 | €488,781 | €446,546 | -€42,235 | -8.6% |
| Amounts payable after more than one year | 17 | €210,158 | €180,647 | -€29,511 | -14.0% |
| Financial debts | 170/4 | €210,158 | €180,647 | -€29,511 | -14.0% |
| Amounts payable within one year | 42/48 | €278,623 | €265,899 | -€12,724 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €44,649 | €29,511 | -€15,139 | -33.9% |
| Financial debts | 43 | - | €15,000 | +€15,000 | |
| Credit institutions | 430/8 | - | €15,000 | +€15,000 | |
| Trade debts | 44 | €88,119 | €94,185 | +€6,066 | +6.9% |
| Suppliers | 440/4 | €88,119 | €94,185 | +€6,066 | +6.9% |
| Taxes, remuneration and social security | 45 | €19,948 | €22,902 | +€2,954 | +14.8% |
| Taxes | 450/3 | €11,049 | €13,262 | +€2,213 | +20.0% |
| Remuneration and social security | 454/9 | €8,899 | €9,640 | +€741 | +8.3% |
| Other amounts payable | 47/48 | €125,907 | €104,302 | -€21,606 | -17.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,331 | €48,624 | +€1,293 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,478 | €41,289 | +€811 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,604 | +€24,604 | |
| Other operating charges | 640/8 | €2,816 | €2 | -€2,814 | -99.9% |
| Gross operating margin | 9900 | €229,261 | €170,132 | -€59,129 | -25.8% |
| Operating profit (loss) | 9901 | €138,636 | €55,613 | -€83,023 | -59.9% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €13,044 | €13,100 | +€56 | +0.4% |
| Recurring financial charges | 65 | €13,044 | €13,100 | +€56 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €125,608 | €42,513 | -€83,095 | -66.2% |
| Income taxes | 67/77 | €32,365 | €18,461 | -€13,905 | -43.0% |
| Profit (loss) for the period | 9904 | €93,242 | €24,052 | -€69,190 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,242 | €24,052 | -€69,190 | -74.2% |
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.