PHARMACIE DUBUISSON: what changed
What changed
PHARMACIE DUBUISSON
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€86,387
2024 · €80,043+€6,344
Equity
€398,417
2024 · €361,696+€36,721
Cash
€471,832
2024 · €460,843+€10,988
Balance sheet total
€590,452
2024 · €585,015+€5,436
Largest movements
Assets
- Cash +€10,988
up €10,988 (+2.4%), from €460,843 to €471,832
mainly Net result for the year (+€86,387) and Depreciation (+€8,695)
Equity and liabilities
- Reserves +€42,000
up €42,000 (+12.5%), from €336,000 to €378,000
- Current portion of long-term debt -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Tax, wage and social debts -€8,024
down €8,024 (-25.9%), from €31,030 to €23,005
of which Taxes: -€8,166
Income statement
- Gross operating margin +€7,280
up €7,280 (+4.6%), from €157,592 to €164,872
- Taxes +€2,893
up €2,893 (+9.1%), from €31,661 to €34,554
- Depreciation -€2,835
down €2,835 (-24.6%), from €11,530 to €8,695
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
€80,043
Gross operating margin
+€7,280
Staff costs
-€1,272
Depreciation
+€2,835
Other operating charges
-€37
Financial income
-€81
Financial charges
+€512
Taxes
-€2,893
Result 2025
€86,387
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
+€88,754
Investment
-€3,100
Financing
-€74,666
Cash 2024
€460,843
From operations (derived)
+€88,754
Net result for the year
+€86,387
Depreciation
+€8,695
Stocks and contracts
+€1,259
Receivables within one year
-€100
Deferred charges and accrued income
-€1,201
Trade debts
-€3,188
Tax, wage and social debts
-€8,024
Other debts
+€5,448
Accrued charges and deferred income
-€521
Investment (derived)
-€3,100
Investment in fixed assets (net)
-€3,100
Financing
-€74,666
Debts after one year
-€5,000
Current portion of long-term debt
-€20,000
Contributions, distributions and other
-€49,666
Cash 2025
€471,832
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,015 | €590,452 | +€5,436 | +0.9% |
| Fixed assets | 21/28 | €28,756 | €23,162 | -€5,595 | -19.5% |
| Tangible fixed assets | 22/27 | €28,756 | €23,162 | -€5,595 | -19.5% |
| Furniture and vehicles | 24 | €25,632 | €17,528 | -€8,103 | -31.6% |
| Other tangible fixed assets | 26 | €3,125 | €5,633 | +€2,509 | +80.3% |
| Current assets | 29/58 | €556,259 | €567,290 | +€11,031 | +2.0% |
| Stocks and contracts in progress | 3 | €46,677 | €45,418 | -€1,259 | -2.7% |
| Stocks | 30/36 | €46,677 | €45,418 | -€1,259 | -2.7% |
| Amounts receivable within one year | 40/41 | €46,325 | €46,425 | +€100 | +0.2% |
| Trade receivables | 40 | €33,770 | €43,086 | +€9,316 | +27.6% |
| Other amounts receivable | 41 | €12,555 | €3,339 | -€9,216 | -73.4% |
| Cash at bank and in hand | 54/58 | €460,843 | €471,832 | +€10,988 | +2.4% |
| Deferred charges and accrued income | 490/1 | €2,414 | €3,615 | +€1,201 | +49.8% |
| Total equity and liabilities | 10/49 | €585,015 | €590,452 | +€5,436 | +0.9% |
| Equity | 10/15 | €361,696 | €398,417 | +€36,721 | +10.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €336,000 | €378,000 | +€42,000 | +12.5% |
| Distributable reserves | 133 | €336,000 | €378,000 | +€42,000 | +12.5% |
| Profit (loss) carried forward | 14 | €5,696 | €417 | -€5,279 | -92.7% |
| Amounts payable | 17/49 | €223,320 | €192,035 | -€31,285 | -14.0% |
| Amounts payable after more than one year | 17 | €5,000 | - | -€5,000 | |
| Financial debts | 170/4 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €211,047 | €185,284 | -€25,763 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Trade debts | 44 | €58,299 | €55,112 | -€3,188 | -5.5% |
| Suppliers | 440/4 | €58,299 | €55,112 | -€3,188 | -5.5% |
| Taxes, remuneration and social security | 45 | €31,030 | €23,005 | -€8,024 | -25.9% |
| Taxes | 450/3 | €25,703 | €17,537 | -€8,166 | -31.8% |
| Remuneration and social security | 454/9 | €5,327 | €5,469 | +€142 | +2.7% |
| Other amounts payable | 47/48 | €96,719 | €102,167 | +€5,448 | +5.6% |
| Accrued charges and deferred income | 492/3 | €7,272 | €6,751 | -€521 | -7.2% |
| Remuneration, social security and pensions | 62 | €26,444 | €27,716 | +€1,272 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,530 | €8,695 | -€2,835 | -24.6% |
| Other operating charges | 640/8 | €258 | €295 | +€37 | +14.2% |
| Gross operating margin | 9900 | €157,592 | €164,872 | +€7,280 | +4.6% |
| Operating profit (loss) | 9901 | €119,359 | €128,166 | +€8,807 | +7.4% |
| Financial income | 75/76B | €84 | €3 | -€81 | -96.6% |
| Recurring financial income | 75 | €84 | €3 | -€81 | -96.6% |
| Financial charges | 65/66B | €7,740 | €7,228 | -€512 | -6.6% |
| Recurring financial charges | 65 | €7,740 | €7,228 | -€512 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €111,703 | €120,941 | +€9,237 | +8.3% |
| Income taxes | 67/77 | €31,661 | €34,554 | +€2,893 | +9.1% |
| Profit (loss) for the period | 9904 | €80,043 | €86,387 | +€6,344 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,043 | €86,387 | +€6,344 | +7.9% |
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.