PHARMACIE COLONIALE: what changed
PHARMACIE COLONIALE
Largest movements
- Receivables within one year -€38,357
down €38,357 (-22.7%), from €168,676 to €130,318
of which Other amounts receivable: -€20,346
- Deferred charges and accrued income +€16,596
up €16,596 (+844%), from €1,966 to €18,563
- Cash -€10,443
down €10,443 (-56.2%), from €18,570 to €8,127
mainly Trade debts (-€39,335) and Deferred charges and accrued income (-€16,596)
- Stocks and contracts +€10,017
up €10,017 (+10.8%), from €92,375 to €102,392
- Trade debts -€39,335
down €39,335 (-85.4%), from €46,051 to €6,716
- Profit (loss) carried forward +€6,654
up €6,654 (+4.2%), from €157,517 to €164,171
- Short-term financial debts +€5,120
up €5,120 (+87.7%), from €5,840 to €10,960
- Tax, wage and social debts +€3,858
up €3,858 (+26.8%), from €14,402 to €18,260
of which Taxes: +€2,127
- Gross operating margin -€20,538
down €20,538 (-13.8%), from €149,099 to €128,561
- Staff costs +€12,789
up €12,789 (+13.6%), from €94,231 to €107,020
- Financial charges -€4,886
down €4,886 (-30.0%), from €16,298 to €11,412
of which Financial charges: -€4,636
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,269 | €261,567 | -€23,703 | -8.3% |
| Fixed assets | 21/28 | €3,683 | €2,167 | -€1,516 | -41.2% |
| Tangible fixed assets | 22/27 | €3,683 | €2,167 | -€1,516 | -41.2% |
| Plant, machinery and equipment | 23 | €1,456 | €853 | -€602 | -41.4% |
| Furniture and vehicles | 24 | €2,227 | €1,314 | -€913 | -41.0% |
| Current assets | 29/58 | €281,586 | €259,400 | -€22,187 | -7.9% |
| Stocks and contracts in progress | 3 | €92,375 | €102,392 | +€10,017 | +10.8% |
| Stocks | 30/36 | €92,375 | €102,392 | +€10,017 | +10.8% |
| Amounts receivable within one year | 40/41 | €168,676 | €130,318 | -€38,357 | -22.7% |
| Trade receivables | 40 | €34,931 | €16,920 | -€18,011 | -51.6% |
| Other amounts receivable | 41 | €133,744 | €113,398 | -€20,346 | -15.2% |
| Cash at bank and in hand | 54/58 | €18,570 | €8,127 | -€10,443 | -56.2% |
| Deferred charges and accrued income | 490/1 | €1,966 | €18,563 | +€16,596 | +844% |
| Total equity and liabilities | 10/49 | €285,269 | €261,567 | -€23,703 | -8.3% |
| Equity | 10/15 | €218,977 | €225,631 | +€6,654 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,860 | €42,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,517 | €164,171 | +€6,654 | +4.2% |
| Amounts payable | 17/49 | €66,293 | €35,936 | -€30,357 | -45.8% |
| Amounts payable within one year | 42/48 | €66,293 | €35,936 | -€30,357 | -45.8% |
| Financial debts | 43 | €5,840 | €10,960 | +€5,120 | +87.7% |
| Credit institutions | 430/8 | €5,840 | €10,960 | +€5,120 | +87.7% |
| Trade debts | 44 | €46,051 | €6,716 | -€39,335 | -85.4% |
| Suppliers | 440/4 | €46,051 | €6,716 | -€39,335 | -85.4% |
| Taxes, remuneration and social security | 45 | €14,402 | €18,260 | +€3,858 | +26.8% |
| Taxes | 450/3 | - | €2,127 | +€2,127 | |
| Remuneration and social security | 454/9 | €14,402 | €16,133 | +€1,731 | +12.0% |
| Remuneration, social security and pensions | 62 | €94,231 | €107,020 | +€12,789 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,909 | €1,516 | -€1,393 | -47.9% |
| Other operating charges | 640/8 | €25 | - | -€25 | |
| Gross operating margin | 9900 | €149,099 | €128,561 | -€20,538 | -13.8% |
| Operating profit (loss) | 9901 | €51,934 | €20,025 | -€31,909 | -61.4% |
| Financial income | 75/76B | €3 | €1 | -€2 | -68.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -68.6% |
| Financial charges | 65/66B | €16,298 | €11,412 | -€4,886 | -30.0% |
| Recurring financial charges | 65 | €16,048 | €11,412 | -€4,636 | -28.9% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | €35,639 | €8,614 | -€27,025 | -75.8% |
| Income taxes | 67/77 | €585 | €1,959 | +€1,374 | +235% |
| Profit (loss) for the period | 9904 | €35,054 | €6,654 | -€28,400 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,054 | €6,654 | -€28,400 | -81.0% |
Next steps
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.