PHARMACIE COMPAORE: 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 COMPAORE
Largest movements
- Receivables within one year -€42,374
down €42,374 (-35.3%), from €120,145 to €77,772
of which Trade receivables: -€32,250
- Intangible fixed assets -€32,000
down €32,000 (-27.1%), from €118,174 to €86,174
- Cash -€21,667
down €21,667 (-58.9%), from €36,808 to €15,141
mainly Investment in fixed assets (net) (-€54,949) and Trade debts (-€47,066)
- Trade debts -€47,066
down €47,066 (-35.8%), from €131,411 to €84,345
- Debts after one year -€31,812
down €31,812 (-2.6%), from €1.2m to €1.2m
- Current portion of long-term debt +€22,660
up €22,660 (+27.3%), from €83,054 to €105,714
- Depreciation -€118,278
down €118,278 (-58.9%), from €200,701 to €82,423
- Gross operating margin +€66,997
up €66,997 (+38.6%), from €173,674 to €240,670
- Financial charges +€18,767
up €18,767 (+67.3%), from €27,865 to €46,631
- Other operating charges +€6,775
up €6,775 (+104%), from €6,484 to €13,259
- Staff costs +€4,517
up €4,517 (+5.2%), from €86,405 to €90,922
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.
Derived cash bridge
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 | €1,549,432 | €1,472,800 | -€76,632 | -4.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,233,172 | €1,205,698 | -€27,474 | -2.2% |
| Intangible fixed assets | 21 | €118,174 | €86,174 | -€32,000 | -27.1% |
| Tangible fixed assets | 22/27 | €1,114,998 | €1,119,524 | +€4,526 | +0.4% |
| Land and buildings | 22 | €982,150 | €1,080,396 | +€98,246 | +10.0% |
| Plant, machinery and equipment | 23 | €6,730 | €4,748 | -€1,982 | -29.4% |
| Furniture and vehicles | 24 | €32,156 | €23,644 | -€8,512 | -26.5% |
| Other tangible fixed assets | 26 | €10,394 | €10,735 | +€341 | +3.3% |
| Assets under construction and advance payments | 27 | €83,568 | €0 | -€83,568 | -100% |
| Current assets | 29/58 | €316,260 | €267,102 | -€49,158 | -15.5% |
| Stocks and contracts in progress | 3 | €154,760 | €164,595 | +€9,835 | +6.4% |
| Stocks | 30/36 | €154,760 | €164,595 | +€9,835 | +6.4% |
| Amounts receivable within one year | 40/41 | €120,145 | €77,772 | -€42,374 | -35.3% |
| Trade receivables | 40 | €102,181 | €69,930 | -€32,250 | -31.6% |
| Other amounts receivable | 41 | €17,965 | €7,841 | -€10,123 | -56.4% |
| Cash at bank and in hand | 54/58 | €36,808 | €15,141 | -€21,667 | -58.9% |
| Deferred charges and accrued income | 490/1 | €4,547 | €9,595 | +€5,048 | +111% |
| Total equity and liabilities | 10/49 | €1,549,432 | €1,472,800 | -€76,632 | -4.9% |
| Equity | 10/15 | €35,248 | €41,714 | +€6,465 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €339 | €339 | = | 0.0% |
| Non-distributable reserves | 130/1 | €339 | €339 | = | 0.0% |
| Reserves not available under the articles | 1311 | €339 | €339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,309 | €22,774 | +€6,465 | +39.6% |
| Amounts payable | 17/49 | €1,514,184 | €1,431,086 | -€83,097 | -5.5% |
| Amounts payable after more than one year | 17 | €1,207,477 | €1,175,665 | -€31,812 | -2.6% |
| Financial debts | 170/4 | €1,207,477 | €1,175,665 | -€31,812 | -2.6% |
| Amounts payable within one year | 42/48 | €297,918 | €251,582 | -€46,336 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €83,054 | €105,714 | +€22,660 | +27.3% |
| Financial debts | 43 | €2,748 | €2,718 | -€30 | -1.1% |
| Other loans | 439 | €2,748 | €2,718 | -€30 | -1.1% |
| Trade debts | 44 | €131,411 | €84,345 | -€47,066 | -35.8% |
| Suppliers | 440/4 | €131,411 | €84,345 | -€47,066 | -35.8% |
| Taxes, remuneration and social security | 45 | €24,380 | €16,570 | -€7,809 | -32.0% |
| Taxes | 450/3 | €16,324 | €9,447 | -€6,876 | -42.1% |
| Remuneration and social security | 454/9 | €8,056 | €7,123 | -€933 | -11.6% |
| Other amounts payable | 47/48 | €56,325 | €42,235 | -€14,090 | -25.0% |
| Accrued charges and deferred income | 492/3 | €8,789 | €3,839 | -€4,949 | -56.3% |
| Non-recurring operating income | 76A | €5,479 | - | -€5,479 | |
| Remuneration, social security and pensions | 62 | €86,405 | €90,922 | +€4,517 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,701 | €82,423 | -€118,278 | -58.9% |
| Other operating charges | 640/8 | €6,484 | €13,259 | +€6,775 | +104% |
| Gross operating margin | 9900 | €173,674 | €240,670 | +€66,997 | +38.6% |
| Operating profit (loss) | 9901 | -€119,916 | €54,067 | +€173,983 | |
| Financial income | 75/76B | €845 | €30 | -€815 | -96.5% |
| Recurring financial income | 75 | €845 | €30 | -€815 | -96.5% |
| Financial charges | 65/66B | €27,865 | €46,631 | +€18,767 | +67.3% |
| Recurring financial charges | 65 | €27,865 | €46,631 | +€18,767 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | -€146,936 | €7,465 | +€154,401 | |
| Income taxes | 67/77 | €159 | €1,000 | +€841 | +530% |
| Profit (loss) for the period | 9904 | -€147,094 | €6,465 | +€153,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€147,094 | €6,465 | +€153,560 |
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 30 October 2026 via checked.be.