PHARMACIE DROULEZ: what changed
PHARMACIE DROULEZ
Largest movements
- Current investments +€100,003
up €100,003 (+24,796%), from €403 to €100,406
- Cash -€56,660
down €56,660 (-20.4%), from €277,557 to €220,898
mainly Contributions, distributions and other (-€170,003) and Current investments (-€100,003)
- Receivables within one year +€11,887
up €11,887 (+22.5%), from €52,828 to €64,715
of which Trade receivables: +€20,740
- Other debts +€128,818
up €128,818 (+313%), from €41,186 to €170,003
- Reserves -€88,635
down €88,635 (-22.8%), from €389,222 to €300,587
- Tax, wage and social debts +€11,679
up €11,679 (+231%), from €5,045 to €16,724
- Gross operating margin +€33,949
up €33,949 (+35.0%), from €97,048 to €130,997
- Taxes +€18,558
up €18,558 (+86.4%), from €21,472 to €40,030
- Depreciation -€16,550
down €16,550 (-77.5%), from €21,345 to €4,796
- Other operating charges -€8,355
down €8,355 (-90.1%), from €9,272 to €918
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 | €472,884 | €522,272 | +€49,388 | +10.4% |
| Fixed assets | 21/28 | €31,724 | €32,479 | +€754 | +2.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €31,724 | €32,479 | +€754 | +2.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €16,789 | €15,880 | -€908 | -5.4% |
| Furniture and vehicles | 24 | €633 | €3,649 | +€3,015 | +476% |
| Other tangible fixed assets | 26 | €14,302 | €12,949 | -€1,352 | -9.5% |
| Current assets | 29/58 | €441,160 | €489,794 | +€48,634 | +11.0% |
| Stocks and contracts in progress | 3 | €105,355 | €102,086 | -€3,269 | -3.1% |
| Stocks | 30/36 | €105,355 | €102,086 | -€3,269 | -3.1% |
| Amounts receivable within one year | 40/41 | €52,828 | €64,715 | +€11,887 | +22.5% |
| Trade receivables | 40 | €38,736 | €59,476 | +€20,740 | +53.5% |
| Other amounts receivable | 41 | €14,092 | €5,240 | -€8,853 | -62.8% |
| Current investments | 50/53 | €403 | €100,406 | +€100,003 | +24,796% |
| Cash at bank and in hand | 54/58 | €277,557 | €220,898 | -€56,660 | -20.4% |
| Deferred charges and accrued income | 490/1 | €5,016 | €1,689 | -€3,328 | -66.3% |
| Total equity and liabilities | 10/49 | €472,884 | €522,272 | +€49,388 | +10.4% |
| Equity | 10/15 | €395,422 | €306,787 | -€88,635 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €389,222 | €300,587 | -€88,635 | -22.8% |
| Distributable reserves | 133 | €389,222 | €300,587 | -€88,635 | -22.8% |
| Amounts payable | 17/49 | €77,462 | €215,485 | +€138,023 | +178% |
| Amounts payable within one year | 42/48 | €77,462 | €215,485 | +€138,023 | +178% |
| Trade debts | 44 | €31,231 | €28,757 | -€2,474 | -7.9% |
| Suppliers | 440/4 | €31,231 | €28,757 | -€2,474 | -7.9% |
| Taxes, remuneration and social security | 45 | €5,045 | €16,724 | +€11,679 | +231% |
| Taxes | 450/3 | €5,045 | €16,724 | +€11,679 | +231% |
| Other amounts payable | 47/48 | €41,186 | €170,003 | +€128,818 | +313% |
| Non-recurring operating income | 76A | - | €3,960 | +€3,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,345 | €4,796 | -€16,550 | -77.5% |
| Other operating charges | 640/8 | €9,272 | €918 | -€8,355 | -90.1% |
| Gross operating margin | 9900 | €97,048 | €130,997 | +€33,949 | +35.0% |
| Operating profit (loss) | 9901 | €66,430 | €125,283 | +€58,853 | +88.6% |
| Financial income | 75/76B | €19 | €6 | -€14 | -71.7% |
| Recurring financial income | 75 | €19 | €6 | -€14 | -71.7% |
| Financial charges | 65/66B | €4,724 | €3,890 | -€834 | -17.7% |
| Recurring financial charges | 65 | €4,724 | €3,890 | -€834 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €61,726 | €121,399 | +€59,673 | +96.7% |
| Income taxes | 67/77 | €21,472 | €40,030 | +€18,558 | +86.4% |
| Profit (loss) for the period | 9904 | €40,253 | €81,368 | +€41,115 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €40,253 | €81,368 | +€41,115 | +102% |
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 6 November 2026 via checked.be.