PHARMACIE DUFRANE: what changed
What changed
PHARMACIE DUFRANE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€2,704
2024 · -€16,651+€13,947
Equity
-€7,969
2024 · -€5,265-€2,704
Cash
€12,917
2024 · €10,410+€2,508
Balance sheet total
€149,326
2024 · €152,302-€2,976
Largest movements
Assets
- Receivables within one year -€6,804
down €6,804 (-9.3%), from €73,349 to €66,546
of which Other amounts receivable: -€15,862
- Cash +€2,508
up €2,508 (+24.1%), from €10,410 to €12,917
mainly Short-term financial debts (+€16,353) and Receivables within one year (+€6,804)
- Stocks and contracts +€1,825
up €1,825 (+2.7%), from €68,038 to €69,863
Equity and liabilities
- Short-term financial debts +€16,353
new in 2025: €16,353
- Trade debts -€11,249
down €11,249 (-9.6%), from €116,851 to €105,602
- Other debts -€6,159
down €6,159 (-25.2%), from €24,402 to €18,243
- Profit (loss) carried forward -€2,704
down €2,704 (-5.1%), from -€52,725 to -€55,429
Income statement
- Gross operating margin +€3,415
up €3,415 (+2.8%), from €121,357 to €124,772
- Staff costs +€1,344
up €1,344 (+1.1%), from €121,605 to €122,949
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
-€16,651
Gross operating margin
+€3,415
Staff costs
-€1,344
Depreciation
+€347
Other operating charges
-€96
Other operating items
+€12,393
Financial income
-€28
Financial charges
-€739
Result 2025
-€2,704
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
-€13,845
Investment
€0
Financing
+€16,353
Cash 2024
€10,410
From operations (derived)
-€13,845
Net result for the year
-€2,704
Depreciation
+€343
Stocks and contracts
-€1,825
Receivables within one year
+€6,804
Deferred charges and accrued income
+€162
Trade debts
-€11,249
Tax, wage and social debts
+€784
Other debts
-€6,159
Financing
+€16,353
Short-term financial debts
+€16,353
Cash 2025
€12,917
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,302 | €149,326 | -€2,976 | -2.0% |
| Fixed assets | 21/28 | €343 | €0 | -€343 | -100% |
| Tangible fixed assets | 22/27 | €343 | €0 | -€343 | -100% |
| Land and buildings | 22 | €343 | €0 | -€343 | -100% |
| Current assets | 29/58 | €151,959 | €149,326 | -€2,633 | -1.7% |
| Stocks and contracts in progress | 3 | €68,038 | €69,863 | +€1,825 | +2.7% |
| Stocks | 30/36 | €68,038 | €69,863 | +€1,825 | +2.7% |
| Amounts receivable within one year | 40/41 | €73,349 | €66,546 | -€6,804 | -9.3% |
| Trade receivables | 40 | €50,689 | €59,747 | +€9,058 | +17.9% |
| Other amounts receivable | 41 | €22,660 | €6,799 | -€15,862 | -70.0% |
| Cash at bank and in hand | 54/58 | €10,410 | €12,917 | +€2,508 | +24.1% |
| Deferred charges and accrued income | 490/1 | €162 | €0 | -€162 | -100% |
| Total equity and liabilities | 10/49 | €152,302 | €149,326 | -€2,976 | -2.0% |
| Equity | 10/15 | -€5,265 | -€7,969 | -€2,704 | -51.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,860 | €28,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,725 | -€55,429 | -€2,704 | -5.1% |
| Amounts payable | 17/49 | €157,567 | €157,295 | -€271 | -0.2% |
| Amounts payable within one year | 42/48 | €157,567 | €157,295 | -€271 | -0.2% |
| Financial debts | 43 | - | €16,353 | +€16,353 | |
| Credit institutions | 430/8 | - | €16,353 | +€16,353 | |
| Trade debts | 44 | €116,851 | €105,602 | -€11,249 | -9.6% |
| Suppliers | 440/4 | €116,851 | €105,602 | -€11,249 | -9.6% |
| Taxes, remuneration and social security | 45 | €16,314 | €17,098 | +€784 | +4.8% |
| Taxes | 450/3 | €0 | €14 | +€14 | |
| Remuneration and social security | 454/9 | €16,314 | €17,084 | +€770 | +4.7% |
| Other amounts payable | 47/48 | €24,402 | €18,243 | -€6,159 | -25.2% |
| Remuneration, social security and pensions | 62 | €121,605 | €122,949 | +€1,344 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €343 | -€347 | -50.3% |
| Other operating charges | 640/8 | €387 | €484 | +€96 | +24.9% |
| Non-recurring operating charges | 66A | €12,393 | €0 | -€12,393 | -100% |
| Gross operating margin | 9900 | €121,357 | €124,772 | +€3,415 | +2.8% |
| Operating profit (loss) | 9901 | -€13,718 | €996 | +€14,715 | |
| Financial income | 75/76B | €30 | €1 | -€28 | -95.4% |
| Recurring financial income | 75 | €30 | €1 | -€28 | -95.4% |
| Financial charges | 65/66B | €2,963 | €3,702 | +€739 | +25.0% |
| Recurring financial charges | 65 | €2,963 | €3,702 | +€739 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,651 | -€2,704 | +€13,947 | +83.8% |
| Profit (loss) for the period | 9904 | -€16,651 | -€2,704 | +€13,947 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,651 | -€2,704 | +€13,947 | +83.8% |
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 5 November 2026 via checked.be.