Pharmacie de Cherain: what changed
Pharmacie de Cherain
Largest movements
- Current investments +€60,000
up €60,000 (+120%), from €50,000 to €110,000
- Stocks and contracts +€12,563
up €12,563 (+12.7%), from €99,198 to €111,761
- Cash +€10,391
up €10,391 (+3.3%), from €317,407 to €327,798
mainly Net result for the year (+€73,318) and Other debts (+€13,824)
- Receivables within one year -€9,104
down €9,104 (-12.8%), from €71,269 to €62,165
of which Other amounts receivable: -€13,751
- Profit (loss) carried forward +€73,318
up €73,318 (+40.9%), from €179,437 to €252,755
- Other debts +€13,824
up €13,824 (+6.2%), from €224,290 to €238,114
- Gross operating margin +€15,696
up €15,696 (+13.9%), from €112,970 to €128,666
- Financial charges +€12,168
up €12,168 (+932%), from €1,305 to €13,473
- Taxes +€5,418
up €5,418 (+30.6%), from €17,725 to €23,143
- Financial income -€4,598
down €4,598 (-84.1%), from €5,469 to €870
- Depreciation -€4,586
down €4,586 (-35.0%), from €13,092 to €8,506
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €579,687 | €658,226 | +€78,539 | +13.5% |
| Fixed assets | 21/28 | €41,813 | €46,502 | +€4,690 | +11.2% |
| Tangible fixed assets | 22/27 | €41,813 | €46,152 | +€4,340 | +10.4% |
| Plant, machinery and equipment | 23 | €14,699 | €10,358 | -€4,342 | -29.5% |
| Furniture and vehicles | 24 | €27,113 | €35,795 | +€8,681 | +32.0% |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €537,874 | €611,723 | +€73,849 | +13.7% |
| Stocks and contracts in progress | 3 | €99,198 | €111,761 | +€12,563 | +12.7% |
| Stocks | 30/36 | €99,198 | €111,761 | +€12,563 | +12.7% |
| Amounts receivable within one year | 40/41 | €71,269 | €62,165 | -€9,104 | -12.8% |
| Trade receivables | 40 | €49,529 | €54,176 | +€4,647 | +9.4% |
| Other amounts receivable | 41 | €21,740 | €7,989 | -€13,751 | -63.3% |
| Current investments | 50/53 | €50,000 | €110,000 | +€60,000 | +120% |
| Cash at bank and in hand | 54/58 | €317,407 | €327,798 | +€10,391 | +3.3% |
| Total equity and liabilities | 10/49 | €579,687 | €658,226 | +€78,539 | +13.5% |
| Equity | 10/15 | €307,437 | €380,755 | +€73,318 | +23.8% |
| Contributions | 10/11 | €128,000 | €128,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,437 | €252,755 | +€73,318 | +40.9% |
| Amounts payable | 17/49 | €272,250 | €277,471 | +€5,221 | +1.9% |
| Amounts payable within one year | 42/48 | €272,250 | €277,471 | +€5,221 | +1.9% |
| Trade debts | 44 | €36,932 | €33,373 | -€3,559 | -9.6% |
| Suppliers | 440/4 | €36,932 | €33,373 | -€3,559 | -9.6% |
| Taxes, remuneration and social security | 45 | €11,028 | €5,985 | -€5,043 | -45.7% |
| Taxes | 450/3 | €9,002 | €5,675 | -€3,327 | -37.0% |
| Remuneration and social security | 454/9 | €2,026 | €310 | -€1,716 | -84.7% |
| Other amounts payable | 47/48 | €224,290 | €238,114 | +€13,824 | +6.2% |
| Remuneration, social security and pensions | 62 | €3,568 | €7,222 | +€3,654 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,092 | €8,506 | -€4,586 | -35.0% |
| Other operating charges | 640/8 | €2,008 | €3,875 | +€1,867 | +93.0% |
| Gross operating margin | 9900 | €112,970 | €128,666 | +€15,696 | +13.9% |
| Operating profit (loss) | 9901 | €94,303 | €109,064 | +€14,761 | +15.7% |
| Financial income | 75/76B | €5,469 | €870 | -€4,598 | -84.1% |
| Recurring financial income | 75 | €5,469 | €870 | -€4,598 | -84.1% |
| Financial charges | 65/66B | €1,305 | €13,473 | +€12,168 | +932% |
| Recurring financial charges | 65 | €1,305 | €13,473 | +€12,168 | +932% |
| Profit (loss) for the period before taxes | 9903 | €98,466 | €96,461 | -€2,005 | -2.0% |
| Income taxes | 67/77 | €17,725 | €23,143 | +€5,418 | +30.6% |
| Profit (loss) for the period | 9904 | €80,742 | €73,318 | -€7,424 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,742 | €73,318 | -€7,424 | -9.2% |
Next steps
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 2 November 2026 via checked.be.