PHARMACIE CONSOLATION: what changed
Two fiscal 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 CONSOLATION
Largest movements
- Cash +€99,643
up €99,643 (+53.8%), from €185,267 to €284,910
mainly Net result for the year (+€85,914) and Trade debts (+€18,806)
- Reserves +€85,914
up €85,914 (+24.9%), from €345,696 to €431,610
of which Distributable reserves: +€85,914
- Trade debts +€18,806
up €18,806 (+53.7%), from €34,993 to €53,800
- Financial income -€239,986
down €239,986 (-79.7%), from €301,086 to €61,100
- Taxes -€27,227
down €27,227 (-58.5%), from €46,557 to €19,330
- Gross operating margin -€15,502
down €15,502 (-8.3%), from €187,271 to €171,769
- Staff costs +€8,808
up €8,808 (+10.2%), from €86,357 to €95,166
- Depreciation -€3,449
down €3,449 (-18.1%), from €19,008 to €15,558
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.
Cash bridge derived
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 | €1,353,163 | €1,452,568 | +€99,404 | +7.3% |
| Fixed assets | 21/28 | €830,435 | €819,315 | -€11,120 | -1.3% |
| Tangible fixed assets | 22/27 | €300,461 | €289,341 | -€11,120 | -3.7% |
| Land and buildings | 22 | €294,975 | €286,814 | -€8,161 | -2.8% |
| Furniture and vehicles | 24 | €5,270 | €2,383 | -€2,887 | -54.8% |
| Other tangible fixed assets | 26 | €216 | €144 | -€72 | -33.3% |
| Financial fixed assets | 28 | €529,974 | €529,974 | = | 0.0% |
| Current assets | 29/58 | €522,728 | €633,253 | +€110,525 | +21.1% |
| Stocks and contracts in progress | 3 | €43,184 | €43,979 | +€796 | +1.8% |
| Stocks | 30/36 | €43,184 | €43,979 | +€796 | +1.8% |
| Amounts receivable within one year | 40/41 | €293,228 | €301,503 | +€8,275 | +2.8% |
| Trade receivables | 40 | €83,080 | €68,429 | -€14,651 | -17.6% |
| Other amounts receivable | 41 | €210,148 | €233,073 | +€22,926 | +10.9% |
| Cash at bank and in hand | 54/58 | €185,267 | €284,910 | +€99,643 | +53.8% |
| Deferred charges and accrued income | 490/1 | €1,049 | €2,861 | +€1,812 | +172.7% |
| Total equity and liabilities | 10/49 | €1,353,163 | €1,452,568 | +€99,404 | +7.3% |
| Equity | 10/15 | €1,091,738 | €1,177,652 | +€85,914 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €345,696 | €431,610 | +€85,914 | +24.9% |
| Non-distributable reserves | 130/1 | €4,874 | €4,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,874 | €4,874 | = | 0.0% |
| Distributable reserves | 133 | €340,822 | €426,736 | +€85,914 | +25.2% |
| Profit (loss) carried forward | 14 | €727,443 | €727,443 | = | 0.0% |
| Amounts payable | 17/49 | €261,425 | €274,915 | +€13,490 | +5.2% |
| Amounts payable after more than one year | 17 | €174,385 | €163,403 | -€10,982 | -6.3% |
| Financial debts | 170/4 | €174,385 | €163,403 | -€10,982 | -6.3% |
| Amounts payable within one year | 42/48 | €87,040 | €111,512 | +€24,472 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €17,202 | €17,578 | +€376 | +2.2% |
| Trade debts | 44 | €34,993 | €53,800 | +€18,806 | +53.7% |
| Suppliers | 440/4 | €34,993 | €53,800 | +€18,806 | +53.7% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,856 | €37,970 | +€7,114 | +23.1% |
| Taxes | 450/3 | €14,297 | €15,048 | +€752 | +5.3% |
| Remuneration and social security | 454/9 | €16,559 | €22,922 | +€6,363 | +38.4% |
| Other amounts payable | 47/48 | €2,988 | €1,164 | -€1,824 | -61.0% |
| Remuneration, social security and pensions | 62 | €86,357 | €95,166 | +€8,808 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,008 | €15,558 | -€3,449 | -18.1% |
| Other operating charges | 640/8 | €9,480 | €9,144 | -€336 | -3.5% |
| Gross operating margin | 9900 | €187,271 | €171,769 | -€15,502 | -8.3% |
| Operating profit (loss) | 9901 | €72,426 | €51,901 | -€20,525 | -28.3% |
| Financial income | 75/76B | €301,086 | €61,100 | -€239,986 | -79.7% |
| Recurring financial income | 75 | €301,086 | €61,100 | -€239,986 | -79.7% |
| Financial charges | 65/66B | €8,376 | €7,756 | -€620 | -7.4% |
| Recurring financial charges | 65 | €8,376 | €7,756 | -€620 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €365,136 | €105,244 | -€259,891 | -71.2% |
| Income taxes | 67/77 | €46,557 | €19,330 | -€27,227 | -58.5% |
| Profit (loss) for the period | 9904 | €318,578 | €85,914 | -€232,664 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €318,578 | €85,914 | -€232,664 | -73.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.