PHARMACIE CLABOTS: what changed
What changed
PHARMACIE CLABOTS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€61,504
2024 · €30,486-€91,990
Equity
€433,074
2024 · €494,578-€61,504
Cash
€142,746
2024 · €188,498-€45,752
Balance sheet total
€1.8m
2024 · €2.1m-€298,224
Largest movements
Assets
- Stocks and contracts -€173,444
down €173,444 (-18.9%), from €916,516 to €743,072
- Tangible fixed assets -€125,131
down €125,131 (-30.2%), from €413,698 to €288,567
of which Plant, machinery and equipment: -€90,464
- Receivables within one year +€51,580
up €51,580 (+34.2%), from €150,807 to €202,387
of which Other amounts receivable: +€50,000
- Cash -€45,752
down €45,752 (-24.3%), from €188,498 to €142,746
mainly Debts after one year (-€215,187) and Net result for the year (-€61,504)
Equity and liabilities
- Debts after one year -€215,187
down €215,187 (-22.7%), from €947,946 to €732,759
- Profit (loss) carried forward -€61,504
down €61,504 (-16.1%), from €383,018 to €321,514
- Trade debts +€33,736
up €33,736 (+53.2%), from €63,413 to €97,149
of which Suppliers: +€31,229
- Other debts -€32,951
down €32,951 (-10.9%), from €300,972 to €268,021
Income statement
- Write-downs +€254,234
new in 2025: €254,234
- Taxes -€90,896
down €90,896, from €49,256 to -€41,639
- Gross operating margin +€75,694
up €75,694 (+11.9%), from €636,649 to €712,343
- Staff costs -€39,829
down €39,829 (-9.4%), from €424,434 to €384,606
- Financial income -€29,472
down €29,472 (-98.0%), from €30,058 to €587
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
€30,486
Gross operating margin
+€75,694
Staff costs
+€39,829
Depreciation
+€3,777
Write-downs
-€254,234
Other operating charges
-€23,636
Financial income
-€29,472
Financial charges
+€5,158
Taxes
+€90,896
Result 2025
-€61,504
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
+€166,090
Investment
+€17,210
Financing
-€229,052
Cash 2024
€188,498
From operations (derived)
+€166,090
Net result for the year
-€61,504
Depreciation
+€107,920
Stocks and contracts
+€173,444
Receivables within one year
-€51,580
Deferred charges and accrued income
+€5,477
Trade debts
+€33,736
Tax, wage and social debts
-€8,452
Other debts
-€32,951
Investment (derived)
+€17,210
Investment in fixed assets (net)
+€17,210
Financing
-€229,052
Debts after one year
-€215,187
Current portion of long-term debt
-€13,496
Short-term financial debts
-€369
Cash 2025
€142,746
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,090,670 | €1,792,446 | -€298,224 | -14.3% |
| Fixed assets | 21/28 | €829,372 | €704,241 | -€125,131 | -15.1% |
| Intangible fixed assets | 21 | €415,674 | €415,674 | = | 0.0% |
| Tangible fixed assets | 22/27 | €413,698 | €288,567 | -€125,131 | -30.2% |
| Plant, machinery and equipment | 23 | €343,416 | €252,951 | -€90,464 | -26.3% |
| Furniture and vehicles | 24 | €70,282 | €35,616 | -€34,666 | -49.3% |
| Current assets | 29/58 | €1,261,298 | €1,088,205 | -€173,093 | -13.7% |
| Stocks and contracts in progress | 3 | €916,516 | €743,072 | -€173,444 | -18.9% |
| Stocks | 30/36 | €916,516 | €743,072 | -€173,444 | -18.9% |
| Amounts receivable within one year | 40/41 | €150,807 | €202,387 | +€51,580 | +34.2% |
| Trade receivables | 40 | €150,807 | €152,387 | +€1,580 | +1.0% |
| Other amounts receivable | 41 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €188,498 | €142,746 | -€45,752 | -24.3% |
| Deferred charges and accrued income | 490/1 | €5,477 | - | -€5,477 | |
| Total equity and liabilities | 10/49 | €2,090,670 | €1,792,446 | -€298,224 | -14.3% |
| Equity | 10/15 | €494,578 | €433,074 | -€61,504 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,960 | €92,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €86,760 | €86,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,018 | €321,514 | -€61,504 | -16.1% |
| Amounts payable | 17/49 | €1,596,092 | €1,359,373 | -€236,719 | -14.8% |
| Amounts payable after more than one year | 17 | €947,946 | €732,759 | -€215,187 | -22.7% |
| Financial debts | 170/4 | €947,946 | €732,759 | -€215,187 | -22.7% |
| Amounts payable within one year | 42/48 | €648,147 | €626,614 | -€21,533 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €203,209 | €189,713 | -€13,496 | -6.6% |
| Financial debts | 43 | €17,036 | €16,667 | -€369 | -2.2% |
| Credit institutions | 430/8 | €17,036 | €16,667 | -€369 | -2.2% |
| Trade debts | 44 | €63,413 | €97,149 | +€33,736 | +53.2% |
| Suppliers | 440/4 | €63,413 | €94,642 | +€31,229 | +49.2% |
| Bills of exchange payable | 441 | - | €2,507 | +€2,507 | |
| Taxes, remuneration and social security | 45 | €63,517 | €55,064 | -€8,452 | -13.3% |
| Taxes | 450/3 | €22,535 | €12,208 | -€10,327 | -45.8% |
| Remuneration and social security | 454/9 | €40,982 | €42,857 | +€1,874 | +4.6% |
| Other amounts payable | 47/48 | €300,972 | €268,021 | -€32,951 | -10.9% |
| Remuneration, social security and pensions | 62 | €424,434 | €384,606 | -€39,829 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,697 | €107,920 | -€3,777 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €254,234 | +€254,234 | |
| Other operating charges | 640/8 | €2,955 | €26,591 | +€23,636 | +800% |
| Gross operating margin | 9900 | €636,649 | €712,343 | +€75,694 | +11.9% |
| Operating profit (loss) | 9901 | €97,562 | -€61,009 | -€158,571 | |
| Financial income | 75/76B | €30,058 | €587 | -€29,472 | -98.0% |
| Recurring financial income | 75 | €30,058 | €587 | -€29,472 | -98.0% |
| Financial charges | 65/66B | €47,879 | €42,721 | -€5,158 | -10.8% |
| Recurring financial charges | 65 | €47,879 | €42,721 | -€5,158 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €79,742 | -€103,143 | -€182,885 | |
| Income taxes | 67/77 | €49,256 | -€41,639 | -€90,896 | |
| Profit (loss) for the period | 9904 | €30,486 | -€61,504 | -€91,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,486 | -€61,504 | -€91,990 |
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 8 November 2026 via checked.be.