PHARMACIE FIVEZ: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
PHARMACIE FIVEZ
Largest movements
- Receivables within one year +€11,087
up €11,087 (+12.8%), from €86,446 to €97,534
of which Other amounts receivable: +€7,674
- Tangible fixed assets -€10,249
down €10,249 (-2.0%), from €520,880 to €510,631
of which Land and buildings: -€13,806
- Cash -€10,023
down €10,023 (-10.3%), from €97,789 to €87,766
mainly Contributions, distributions and other (-€67,000) and Debts after one year (-€50,560)
- Debts after one year -€50,560
down €50,560 (-16.4%), from €309,129 to €258,569
- Reserves +€38,732
up €38,732 (+19.2%), from €202,094 to €240,826
of which Distributable reserves: +€38,732
- Other debts +€20,638
up €20,638 (+17.4%), from €118,523 to €139,160
- Short-term financial debts -€20,167
down €20,167 (-100%), from €20,167 to €0
- Tax, wage and social debts +€14,098
up €14,098 (+68.4%), from €20,598 to €34,696
of which Taxes: +€24,213
- Staff costs -€54,302
down €54,302 (-99.5%), from €54,552 to €250
- Taxes +€34,638
up €34,638 (+201%), from €17,230 to €51,868
- Depreciation -€30,419
down €30,419 (-54.2%), from €56,082 to €25,663
- Financial charges -€2,305
down €2,305 (-24.2%), from €9,541 to €7,236
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 | €813,397 | €809,540 | -€3,857 | -0.5% |
| Fixed assets | 21/28 | €520,880 | €510,631 | -€10,249 | -2.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €520,880 | €510,631 | -€10,249 | -2.0% |
| Land and buildings | 22 | €502,591 | €488,786 | -€13,806 | -2.7% |
| Plant, machinery and equipment | 23 | €17,211 | €17,125 | -€86 | -0.5% |
| Furniture and vehicles | 24 | €1,078 | €4,720 | +€3,642 | +338% |
| Current assets | 29/58 | €292,517 | €298,909 | +€6,392 | +2.2% |
| Stocks and contracts in progress | 3 | €107,549 | €113,610 | +€6,060 | +5.6% |
| Stocks | 30/36 | €107,549 | €113,610 | +€6,060 | +5.6% |
| Amounts receivable within one year | 40/41 | €86,446 | €97,534 | +€11,087 | +12.8% |
| Trade receivables | 40 | €59,274 | €62,688 | +€3,414 | +5.8% |
| Other amounts receivable | 41 | €27,172 | €34,846 | +€7,674 | +28.2% |
| Cash at bank and in hand | 54/58 | €97,789 | €87,766 | -€10,023 | -10.3% |
| Deferred charges and accrued income | 490/1 | €732 | €0 | -€732 | -100% |
| Total equity and liabilities | 10/49 | €813,397 | €809,540 | -€3,857 | -0.5% |
| Equity | 10/15 | €220,694 | €259,426 | +€38,732 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,094 | €240,826 | +€38,732 | +19.2% |
| Non-distributable reserves | 130/1 | €2,518 | €2,518 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,518 | €2,518 | = | 0.0% |
| Distributable reserves | 133 | €199,575 | €238,308 | +€38,732 | +19.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €592,704 | €550,115 | -€42,589 | -7.2% |
| Amounts payable after more than one year | 17 | €309,129 | €258,569 | -€50,560 | -16.4% |
| Financial debts | 170/4 | €309,129 | €258,569 | -€50,560 | -16.4% |
| Amounts payable within one year | 42/48 | €279,093 | €291,546 | +€12,453 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €50,040 | €50,560 | +€520 | +1.0% |
| Financial debts | 43 | €20,167 | €0 | -€20,167 | -100% |
| Credit institutions | 430/8 | €20,167 | €0 | -€20,167 | -100% |
| Trade debts | 44 | €69,765 | €67,129 | -€2,636 | -3.8% |
| Suppliers | 440/4 | €69,765 | €67,129 | -€2,636 | -3.8% |
| Taxes, remuneration and social security | 45 | €20,598 | €34,696 | +€14,098 | +68.4% |
| Taxes | 450/3 | €7,640 | €31,853 | +€24,213 | +317% |
| Remuneration and social security | 454/9 | €12,957 | €2,843 | -€10,114 | -78.1% |
| Other amounts payable | 47/48 | €118,523 | €139,160 | +€20,638 | +17.4% |
| Accrued charges and deferred income | 492/3 | €4,482 | €0 | -€4,482 | -100% |
| Remuneration, social security and pensions | 62 | €54,552 | €250 | -€54,302 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,082 | €25,663 | -€30,419 | -54.2% |
| Other operating charges | 640/8 | €2,381 | €1,932 | -€449 | -18.9% |
| Gross operating margin | 9900 | €190,986 | €192,681 | +€1,695 | +0.9% |
| Operating profit (loss) | 9901 | €77,971 | €164,836 | +€86,864 | +111% |
| Financial income | 75/76B | €573 | €0 | -€573 | -100% |
| Recurring financial income | 75 | €573 | €0 | -€573 | -100% |
| Financial charges | 65/66B | €9,541 | €7,236 | -€2,305 | -24.2% |
| Recurring financial charges | 65 | €9,541 | €7,236 | -€2,305 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €69,003 | €157,600 | +€88,597 | +128% |
| Income taxes | 67/77 | €17,230 | €51,868 | +€34,638 | +201% |
| Profit (loss) for the period | 9904 | €51,773 | €105,732 | +€53,959 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €51,773 | €105,732 | +€53,959 | +104% |
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 1 November 2026 via checked.be.