PHARMACIE COMPERE: 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 COMPERE
Largest movements
- Intangible fixed assets -€81,002
down €81,002 (-33.3%), from €243,006 to €162,004
- Stocks and contracts -€11,706
down €11,706 (-18.0%), from €65,039 to €53,333
- Cash +€6,870
up €6,870 (+23.3%), from €29,465 to €36,335
mainly Depreciation (+€82,566) and Stocks and contracts (+€11,706)
- Profit (loss) carried forward -€61,452
down €61,452 (-19.6%), from €312,917 to €251,466
- Short-term financial debts -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts -€7,438
down €7,438 (-68.2%), from €10,907 to €3,469
of which Taxes: -€8,439
- Trade debts +€4,576
up €4,576 (+8.9%), from €51,576 to €56,151
- Gross operating margin -€19,297
down €19,297 (-30.0%), from €64,263 to €44,966
- Taxes -€6,778
down €6,778 (-52.3%), from €12,955 to €6,177
- Staff costs +€6,381
up €6,381 (+91.7%), from €6,960 to €13,342
- Financial charges -€3,994
down €3,994 (-71.1%), from €5,621 to €1,627
- Other operating charges -€921
down €921 (-32.3%), from €2,852 to €1,931
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 | €398,563 | €321,276 | -€77,287 | -19.4% |
| Fixed assets | 21/28 | €252,919 | €175,715 | -€77,204 | -30.5% |
| Intangible fixed assets | 21 | €243,006 | €162,004 | -€81,002 | -33.3% |
| Tangible fixed assets | 22/27 | €9,913 | €13,711 | +€3,798 | +38.3% |
| Land and buildings | 22 | €3,718 | €3,718 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,735 | €9,340 | +€3,605 | +62.9% |
| Furniture and vehicles | 24 | €459 | €652 | +€193 | +42.0% |
| Current assets | 29/58 | €145,645 | €145,561 | -€84 | -0.1% |
| Stocks and contracts in progress | 3 | €65,039 | €53,333 | -€11,706 | -18.0% |
| Stocks | 30/36 | €65,039 | €53,333 | -€11,706 | -18.0% |
| Amounts receivable within one year | 40/41 | €50,151 | €53,920 | +€3,769 | +7.5% |
| Trade receivables | 40 | €46,044 | €47,248 | +€1,204 | +2.6% |
| Other amounts receivable | 41 | €4,106 | €6,672 | +€2,565 | +62.5% |
| Cash at bank and in hand | 54/58 | €29,465 | €36,335 | +€6,870 | +23.3% |
| Deferred charges and accrued income | 490/1 | €991 | €1,974 | +€983 | +99.3% |
| Total equity and liabilities | 10/49 | €398,563 | €321,276 | -€77,287 | -19.4% |
| Equity | 10/15 | €321,977 | €260,526 | -€61,452 | -19.1% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,917 | €251,466 | -€61,452 | -19.6% |
| Amounts payable | 17/49 | €76,586 | €60,750 | -€15,836 | -20.7% |
| Amounts payable within one year | 42/48 | €75,664 | €60,454 | -€15,210 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €2,031 | - | -€2,031 | |
| Financial debts | 43 | €11,000 | - | -€11,000 | |
| Credit institutions | 430/8 | €11,000 | - | -€11,000 | |
| Trade debts | 44 | €51,576 | €56,151 | +€4,576 | +8.9% |
| Suppliers | 440/4 | €51,576 | €56,151 | +€4,576 | +8.9% |
| Taxes, remuneration and social security | 45 | €10,907 | €3,469 | -€7,438 | -68.2% |
| Taxes | 450/3 | €10,876 | €2,437 | -€8,439 | -77.6% |
| Remuneration and social security | 454/9 | €31 | €1,032 | +€1,001 | +3,235% |
| Other amounts payable | 47/48 | €150 | €833 | +€683 | +455% |
| Accrued charges and deferred income | 492/3 | €922 | €297 | -€625 | -67.8% |
| Remuneration, social security and pensions | 62 | €6,960 | €13,342 | +€6,381 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,393 | €82,566 | +€174 | +0.2% |
| Other operating charges | 640/8 | €2,852 | €1,931 | -€921 | -32.3% |
| Gross operating margin | 9900 | €64,263 | €44,966 | -€19,297 | -30.0% |
| Operating profit (loss) | 9901 | -€27,943 | -€52,873 | -€24,930 | -89.2% |
| Financial income | 75/76B | €543 | €58 | -€485 | -89.2% |
| Recurring financial income | 75 | €543 | €58 | -€485 | -89.2% |
| Financial charges | 65/66B | €5,621 | €1,627 | -€3,994 | -71.1% |
| Recurring financial charges | 65 | €5,621 | €1,627 | -€3,994 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,021 | -€54,442 | -€21,421 | -64.9% |
| Income taxes | 67/77 | €12,955 | €6,177 | -€6,778 | -52.3% |
| Profit (loss) for the period | 9904 | -€45,976 | -€60,619 | -€14,643 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,976 | -€60,619 | -€14,643 | -31.8% |
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 18 October 2026 via checked.be.