PHARMACIE CONSCIENCE: 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 CONSCIENCE
Largest movements
- Intangible fixed assets -€69,836
down €69,836 (-19.8%), from €351,820 to €281,984
- Cash +€66,848
up €66,848 (+103%), from €64,758 to €131,606
mainly Depreciation (+€109,196) and Current portion of long-term debt (+€21,534)
- Tangible fixed assets -€36,131
down €36,131 (-11.6%), from €310,597 to €274,467
of which Plant, machinery and equipment: -€29,934
- Receivables within one year +€32,199
up €32,199 (+25.6%), from €125,842 to €158,041
of which Other amounts receivable: +€32,521
- Trade debts -€31,680
down €31,680 (-17.1%), from €184,829 to €153,149
- Debts after one year -€27,610
down €27,610 (-4.7%), from €589,154 to €561,544
- Current portion of long-term debt +€21,534
up €21,534 (+19.0%), from €113,615 to €135,150
- Short-term financial debts +€16,579
up €16,579 (+57.2%), from €28,959 to €45,538
- Staff costs +€42,344
up €42,344 (+35.0%), from €120,891 to €163,235
- Gross operating margin +€29,541
up €29,541 (+9.2%), from €319,684 to €349,225
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 | €1,014,450 | €998,868 | -€15,582 | -1.5% |
| Fixed assets | 21/28 | €662,852 | €556,885 | -€105,967 | -16.0% |
| Intangible fixed assets | 21 | €351,820 | €281,984 | -€69,836 | -19.8% |
| Tangible fixed assets | 22/27 | €310,597 | €274,467 | -€36,131 | -11.6% |
| Land and buildings | 22 | €135,938 | €131,173 | -€4,765 | -3.5% |
| Plant, machinery and equipment | 23 | €163,752 | €133,818 | -€29,934 | -18.3% |
| Furniture and vehicles | 24 | €10,907 | €9,475 | -€1,432 | -13.1% |
| Financial fixed assets | 28 | €435 | €435 | = | 0.0% |
| Current assets | 29/58 | €351,598 | €441,982 | +€90,385 | +25.7% |
| Stocks and contracts in progress | 3 | €150,420 | €149,730 | -€690 | -0.5% |
| Stocks | 30/36 | €150,420 | €149,730 | -€690 | -0.5% |
| Amounts receivable within one year | 40/41 | €125,842 | €158,041 | +€32,199 | +25.6% |
| Trade receivables | 40 | €91,754 | €91,432 | -€322 | -0.4% |
| Other amounts receivable | 41 | €34,088 | €66,609 | +€32,521 | +95.4% |
| Current investments | 50/53 | €2,015 | €2,015 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,758 | €131,606 | +€66,848 | +103% |
| Deferred charges and accrued income | 490/1 | €8,563 | €591 | -€7,972 | -93.1% |
| Total equity and liabilities | 10/49 | €1,014,450 | €998,868 | -€15,582 | -1.5% |
| Equity | 10/15 | €40,434 | €36,021 | -€4,412 | -10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,834 | €1,421 | -€4,412 | -75.6% |
| Amounts payable | 17/49 | €974,016 | €962,846 | -€11,170 | -1.1% |
| Amounts payable after more than one year | 17 | €589,154 | €561,544 | -€27,610 | -4.7% |
| Financial debts | 170/4 | €589,154 | €561,544 | -€27,610 | -4.7% |
| Amounts payable within one year | 42/48 | €383,877 | €390,204 | +€6,326 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €113,615 | €135,150 | +€21,534 | +19.0% |
| Financial debts | 43 | €28,959 | €45,538 | +€16,579 | +57.2% |
| Credit institutions | 430/8 | €28,959 | €45,538 | +€16,579 | +57.2% |
| Trade debts | 44 | €184,829 | €153,149 | -€31,680 | -17.1% |
| Suppliers | 440/4 | €184,829 | €153,149 | -€31,680 | -17.1% |
| Taxes, remuneration and social security | 45 | €31,474 | €34,367 | +€2,894 | +9.2% |
| Taxes | 450/3 | €5,012 | €4,688 | -€325 | -6.5% |
| Remuneration and social security | 454/9 | €26,461 | €29,679 | +€3,218 | +12.2% |
| Other amounts payable | 47/48 | €25,000 | €22,000 | -€3,000 | -12.0% |
| Accrued charges and deferred income | 492/3 | €985 | €11,099 | +€10,114 | +1,027% |
| Remuneration, social security and pensions | 62 | €120,891 | €163,235 | +€42,344 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,016 | €109,196 | -€820 | -0.7% |
| Other operating charges | 640/8 | €0 | €1,530 | +€1,530 | +339,904% |
| Gross operating margin | 9900 | €319,684 | €349,225 | +€29,541 | +9.2% |
| Operating profit (loss) | 9901 | €88,777 | €75,264 | -€13,513 | -15.2% |
| Financial income | 75/76B | €410 | €2,036 | +€1,626 | +396% |
| Recurring financial income | 75 | €410 | €2,036 | +€1,626 | +396% |
| Financial charges | 65/66B | €27,731 | €28,652 | +€920 | +3.3% |
| Recurring financial charges | 65 | €27,731 | €28,652 | +€920 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €61,456 | €48,649 | -€12,807 | -20.8% |
| Income taxes | 67/77 | €34,011 | €31,061 | -€2,950 | -8.7% |
| Profit (loss) for the period | 9904 | €27,445 | €17,588 | -€9,858 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,445 | €17,588 | -€9,858 | -35.9% |
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.