PHARMACIE DANIEL: what changed
What changed
PHARMACIE DANIEL
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€18,216
2024 · -€5,140-€13,076
Equity
-€433,425
2024 · -€415,208-€18,216
Cash
€3,754
2024 · €3,666+€88
Balance sheet total
€281,391
2024 · €287,690-€6,299
Largest movements
Assets
- Tangible fixed assets -€5,898
down €5,898 (-2.6%), from €223,138 to €217,239
of which Land and buildings: -€10,325
- Stocks and contracts -€3,560
down €3,560 (-7.8%), from €45,648 to €42,088
- Receivables within one year +€3,071
up €3,071 (+20.4%), from €15,063 to €18,134
Equity and liabilities
- Profit (loss) carried forward -€18,216
down €18,216 (-3.9%), from -€465,208 to -€483,425
- Other debts +€14,162
up €14,162 (+2.3%), from €609,744 to €623,906
- Advances received -€12,000
down €12,000 (-85.7%), from €14,000 to €2,000
- Trade debts +€11,242
up €11,242 (+39.5%), from €28,467 to €39,709
- Short-term financial debts -€10,698
down €10,698 (-28.7%), from €37,313 to €26,615
Income statement
- Gross operating margin -€11,957
down €11,957 (-20.3%), from €58,807 to €46,850
- Depreciation -€3,064
down €3,064 (-20.3%), from €15,090 to €12,026
- Staff costs +€2,455
up €2,455 (+5.9%), from €41,869 to €44,324
- Financial charges +€1,054
up €1,054 (+24.1%), from €4,370 to €5,424
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.
Result 2024
-€5,140
Gross operating margin
-€11,957
Staff costs
-€2,455
Depreciation
+€3,064
Other operating charges
-€581
Financial income
-€93
Financial charges
-€1,054
Result 2025
-€18,216
raises the resultlowers the result
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.
From operations
+€7,094
Investment
-€6,128
Financing
-€878
Cash 2024
€3,666
From operations (derived)
+€7,094
Net result for the year
-€18,216
Depreciation
+€12,026
Stocks and contracts
+€3,560
Receivables within one year
-€3,071
Trade debts
+€11,242
Tax, wage and social debts
-€609
Advances received
-€12,000
Other debts
+€14,162
Investment (derived)
-€6,128
Investment in fixed assets (net)
-€6,128
Financing
-€878
Debts after one year
+€6,963
Current portion of long-term debt
+€2,857
Short-term financial debts
-€10,698
Cash 2025
€3,754
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,690 | €281,391 | -€6,299 | -2.2% |
| Fixed assets | 21/28 | €223,226 | €217,327 | -€5,898 | -2.6% |
| Tangible fixed assets | 22/27 | €223,138 | €217,239 | -€5,898 | -2.6% |
| Land and buildings | 22 | €214,945 | €204,620 | -€10,325 | -4.8% |
| Plant, machinery and equipment | 23 | €6,595 | €5,616 | -€979 | -14.8% |
| Furniture and vehicles | 24 | €1,598 | €7,003 | +€5,405 | +338% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €64,465 | €64,064 | -€401 | -0.6% |
| Stocks and contracts in progress | 3 | €45,648 | €42,088 | -€3,560 | -7.8% |
| Stocks | 30/36 | €45,648 | €42,088 | -€3,560 | -7.8% |
| Amounts receivable within one year | 40/41 | €15,063 | €18,134 | +€3,071 | +20.4% |
| Trade receivables | 40 | €15,063 | €18,134 | +€3,071 | +20.4% |
| Current investments | 50/53 | €88 | €88 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,666 | €3,754 | +€88 | +2.4% |
| Total equity and liabilities | 10/49 | €287,690 | €281,391 | -€6,299 | -2.2% |
| Equity | 10/15 | -€415,208 | -€433,425 | -€18,216 | -4.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€465,208 | -€483,425 | -€18,216 | -3.9% |
| Amounts payable | 17/49 | €702,898 | €714,816 | +€11,917 | +1.7% |
| Amounts payable after more than one year | 17 | €0 | €6,963 | +€6,963 | |
| Financial debts | 170/4 | €0 | €6,963 | +€6,963 | |
| Amounts payable within one year | 42/48 | €702,898 | €707,853 | +€4,954 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €2,051 | €4,908 | +€2,857 | +139% |
| Financial debts | 43 | €37,313 | €26,615 | -€10,698 | -28.7% |
| Credit institutions | 430/8 | €37,313 | €26,615 | -€10,698 | -28.7% |
| Trade debts | 44 | €28,467 | €39,709 | +€11,242 | +39.5% |
| Suppliers | 440/4 | €28,467 | €39,709 | +€11,242 | +39.5% |
| Advances received on contracts in progress | 46 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Taxes, remuneration and social security | 45 | €11,324 | €10,715 | -€609 | -5.4% |
| Taxes | 450/3 | €3,034 | €2,938 | -€96 | -3.2% |
| Remuneration and social security | 454/9 | €8,290 | €7,777 | -€513 | -6.2% |
| Other amounts payable | 47/48 | €609,744 | €623,906 | +€14,162 | +2.3% |
| Remuneration, social security and pensions | 62 | €41,869 | €44,324 | +€2,455 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,090 | €12,026 | -€3,064 | -20.3% |
| Other operating charges | 640/8 | €2,711 | €3,292 | +€581 | +21.4% |
| Gross operating margin | 9900 | €58,807 | €46,850 | -€11,957 | -20.3% |
| Operating profit (loss) | 9901 | -€864 | -€12,792 | -€11,929 | -1,381% |
| Financial income | 75/76B | €93 | - | -€93 | |
| Recurring financial income | 75 | €93 | - | -€93 | |
| Financial charges | 65/66B | €4,370 | €5,424 | +€1,054 | +24.1% |
| Recurring financial charges | 65 | €4,370 | €5,424 | +€1,054 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,140 | -€18,216 | -€13,076 | -254% |
| Profit (loss) for the period | 9904 | -€5,140 | -€18,216 | -€13,076 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,140 | -€18,216 | -€13,076 | -254% |
Next steps
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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 8 November 2026 via checked.be.