PHARMACIE FAILLY: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PHARMACIE FAILLY
Largest movements
- Cash +€15,234
up €15,234 (+15.2%), from €100,234 to €115,468
mainly Trade debts (+€19,230) and Net result for the year (+€4,645)
- Tangible fixed assets +€6,360
up €6,360 (+27.0%), from €23,579 to €29,939
of which Other tangible fixed assets: +€5,706
- Receivables within one year +€5,807
up €5,807 (+12.1%), from €48,137 to €53,943
of which Trade receivables: +€5,694
- Trade debts +€19,230
up €19,230 (+56.8%), from €33,844 to €53,073
- Profit (loss) carried forward +€4,645
up €4,645 (+10.6%), from -€44,008 to -€39,363
- Staff costs -€31,510
down €31,510 (-19.4%), from €162,120 to €130,610
- Gross operating margin -€30,377
down €30,377 (-17.8%), from €170,345 to €139,968
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,583 | €300,445 | +€26,861 | +9.8% |
| Fixed assets | 21/28 | €23,579 | €29,939 | +€6,360 | +27.0% |
| Tangible fixed assets | 22/27 | €23,579 | €29,939 | +€6,360 | +27.0% |
| Land and buildings | 22 | €8,366 | €8,366 | = | 0.0% |
| Furniture and vehicles | 24 | €358 | €1,013 | +€655 | +183.0% |
| Other tangible fixed assets | 26 | €14,855 | €20,560 | +€5,706 | +38.4% |
| Current assets | 29/58 | €250,004 | €270,506 | +€20,501 | +8.2% |
| Stocks and contracts in progress | 3 | €99,717 | €99,652 | -€65 | -0.1% |
| Stocks | 30/36 | €99,717 | €99,652 | -€65 | -0.1% |
| Amounts receivable within one year | 40/41 | €48,137 | €53,943 | +€5,807 | +12.1% |
| Trade receivables | 40 | €47,651 | €53,345 | +€5,694 | +11.9% |
| Other amounts receivable | 41 | €485 | €598 | +€113 | +23.3% |
| Cash at bank and in hand | 54/58 | €100,234 | €115,468 | +€15,234 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,916 | €1,441 | -€475 | -24.8% |
| Total equity and liabilities | 10/49 | €273,583 | €300,445 | +€26,861 | +9.8% |
| Equity | 10/15 | €173,857 | €178,502 | +€4,645 | +2.7% |
| Contributions | 10/11 | €20,409 | €20,409 | = | 0.0% |
| Reserves | 13 | €197,455 | €197,455 | = | 0.0% |
| Distributable reserves | 133 | €197,455 | €197,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,008 | -€39,363 | +€4,645 | +10.6% |
| Amounts payable | 17/49 | €99,727 | €121,943 | +€22,217 | +22.3% |
| Amounts payable within one year | 42/48 | €99,727 | €121,943 | +€22,217 | +22.3% |
| Trade debts | 44 | €33,844 | €53,073 | +€19,230 | +56.8% |
| Suppliers | 440/4 | €33,844 | €53,073 | +€19,230 | +56.8% |
| Taxes, remuneration and social security | 45 | €20,806 | €20,893 | +€87 | +0.4% |
| Taxes | 450/3 | €66 | €2 | -€64 | -97.2% |
| Remuneration and social security | 454/9 | €20,740 | €20,891 | +€151 | +0.7% |
| Other amounts payable | 47/48 | €45,077 | €47,977 | +€2,900 | +6.4% |
| Remuneration, social security and pensions | 62 | €162,120 | €130,610 | -€31,510 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,109 | €3,019 | -€90 | -2.9% |
| Other operating charges | 640/8 | €1,495 | €1,421 | -€74 | -5.0% |
| Gross operating margin | 9900 | €170,345 | €139,968 | -€30,377 | -17.8% |
| Operating profit (loss) | 9901 | €3,621 | €4,918 | +€1,298 | +35.8% |
| Financial income | 75/76B | €1 | €22 | +€21 | +3759.6% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +3759.6% |
| Financial charges | 65/66B | €381 | €296 | -€86 | -22.5% |
| Recurring financial charges | 65 | €381 | €296 | -€86 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €3,240 | €4,645 | +€1,405 | +43.4% |
| Profit (loss) for the period | 9904 | €3,240 | €4,645 | +€1,405 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,240 | €4,645 | +€1,405 | +43.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.