PHARMACIE DARBE: what changed
What changed
PHARMACIE DARBE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€193,527
2024 · €262,751-€69,223
Equity
€702,792
2024 · €509,264+€193,527
Cash
€626,400
2024 · €389,574+€236,827
Balance sheet total
€1.8m
2024 · €1.5m+€257,547
Largest movements
Assets
- Cash +€236,827
up €236,827 (+60.8%), from €389,574 to €626,400
mainly Net result for the year (+€193,527) and Tax, wage and social debts (+€59,861)
- Tangible fixed assets +€26,631
up €26,631 (+59.7%), from €44,585 to €71,215
of which Other tangible fixed assets: +€27,109
Equity and liabilities
- Reserves +€193,527
up €193,527 (+72.6%), from €266,471 to €459,998
of which Distributable reserves: +€193,527
- Tax, wage and social debts +€59,861
up €59,861 (+35.6%), from €168,213 to €228,075
of which Taxes: +€59,861
- Other debts -€19,773
down €19,773 (-22.8%), from €86,623 to €66,850
Income statement
- Gross operating margin -€141,091
down €141,091 (-33.5%), from €420,722 to €279,631
- Taxes -€61,836
down €61,836 (-44.4%), from €139,264 to €77,427
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
€262,751
Gross operating margin
-€141,091
Depreciation
+€164
Other operating charges
+€2,656
Other operating items
+€7,341
Financial charges
-€129
Taxes
+€61,836
Result 2025
€193,527
raises the resultlowers the resultnot broken down further in the accounts
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
+€270,593
Investment
-€33,766
Financing
€0
Cash 2024
€389,574
From operations (derived)
+€270,593
Net result for the year
+€193,527
Depreciation
+€7,136
Receivables within one year
+€5,090
Deferred charges and accrued income
+€820
Trade debts
+€14,932
Tax, wage and social debts
+€59,861
Advances received
+€9,000
Other debts
-€19,773
Investment (derived)
-€33,766
Investment in fixed assets (net)
-€33,766
Cash 2025
€626,400
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,499,484 | €1,757,032 | +€257,547 | +17.2% |
| Fixed assets | 21/28 | €1,094,790 | €1,121,420 | +€26,631 | +2.4% |
| Tangible fixed assets | 22/27 | €44,585 | €71,215 | +€26,631 | +59.7% |
| Furniture and vehicles | 24 | €1,572 | €1,094 | -€478 | -30.4% |
| Leasing and similar rights | 25 | €20,661 | €20,661 | = | 0.0% |
| Other tangible fixed assets | 26 | €22,351 | €49,460 | +€27,109 | +121% |
| Financial fixed assets | 28 | €1,050,205 | €1,050,205 | = | 0.0% |
| Current assets | 29/58 | €404,695 | €635,611 | +€230,917 | +57.1% |
| Amounts receivable within one year | 40/41 | €13,233 | €8,143 | -€5,090 | -38.5% |
| Trade receivables | 40 | €13,233 | €8,143 | -€5,090 | -38.5% |
| Cash at bank and in hand | 54/58 | €389,574 | €626,400 | +€236,827 | +60.8% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,068 | -€820 | -43.4% |
| Total equity and liabilities | 10/49 | €1,499,484 | €1,757,032 | +€257,547 | +17.2% |
| Equity | 10/15 | €509,264 | €702,792 | +€193,527 | +38.0% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Capital | 10 | €37,200 | €37,200 | = | 0.0% |
| Issued capital | 100 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €266,471 | €459,998 | +€193,527 | +72.6% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Legal reserve | 130 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €262,751 | €456,278 | +€193,527 | +73.7% |
| Profit (loss) carried forward | 14 | €205,593 | €205,593 | = | 0.0% |
| Amounts payable | 17/49 | €990,220 | €1,054,240 | +€64,020 | +6.5% |
| Amounts payable after more than one year | 17 | €722,350 | €722,350 | = | 0.0% |
| Trade debts | 175 | €722,350 | €722,350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €267,870 | €331,890 | +€64,020 | +23.9% |
| Trade debts | 44 | €13,034 | €27,966 | +€14,932 | +115% |
| Suppliers | 440/4 | €13,034 | €27,966 | +€14,932 | +115% |
| Advances received on contracts in progress | 46 | - | €9,000 | +€9,000 | |
| Taxes, remuneration and social security | 45 | €168,213 | €228,075 | +€59,861 | +35.6% |
| Taxes | 450/3 | €168,133 | €227,995 | +€59,861 | +35.6% |
| Remuneration and social security | 454/9 | €80 | €80 | = | 0.0% |
| Other amounts payable | 47/48 | €86,623 | €66,850 | -€19,773 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,299 | €7,136 | -€164 | -2.2% |
| Other operating charges | 640/8 | €3,963 | €1,307 | -€2,656 | -67.0% |
| Non-recurring operating charges | 66A | €7,341 | - | -€7,341 | |
| Gross operating margin | 9900 | €420,722 | €279,631 | -€141,091 | -33.5% |
| Operating profit (loss) | 9901 | €402,120 | €271,189 | -€130,931 | -32.6% |
| Financial charges | 65/66B | €105 | €235 | +€129 | +123% |
| Recurring financial charges | 65 | €105 | €235 | +€129 | +123% |
| Profit (loss) for the period before taxes | 9903 | €402,014 | €270,955 | -€131,060 | -32.6% |
| Income taxes | 67/77 | €139,264 | €77,427 | -€61,836 | -44.4% |
| Profit (loss) for the period | 9904 | €262,751 | €193,527 | -€69,223 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €262,751 | €193,527 | -€69,223 | -26.3% |
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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 5 November 2026 via checked.be.