PHARMACIE HAMACKER BAILLIEN: what changed
Two financial 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 HAMACKER BAILLIEN
Largest movements
- Current investments +€290,000
up €290,000 (+46.8%), from €620,226 to €910,226
- Cash -€229,976
down €229,976 (-61.4%), from €374,555 to €144,579
mainly Current investments (-€290,000) and Contributions, distributions and other (-€108,265)
- Receivables within one year +€89,780
up €89,780 (+76.7%), from €117,031 to €206,811
- Trade debts +€172,028
up €172,028 (+189%), from €91,050 to €263,078
- Other debts -€88,326
down €88,326 (-20.8%), from €423,830 to €335,504
- Reserves +€60,250
up €60,250 (+8.3%), from €730,033 to €790,283
of which Distributable reserves: +€60,250
- Staff costs +€54,223
up €54,223 (+33.9%), from €159,739 to €213,961
- Gross operating margin +€37,859
up €37,859 (+8.1%), from €469,402 to €507,261
- Taxes -€7,176
down €7,176 (-8.6%), from €83,377 to €76,201
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.
Derived cash bridge
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 | €1,347,358 | €1,505,130 | +€157,772 | +11.7% |
| Fixed assets | 21/28 | €48,434 | €41,656 | -€6,778 | -14.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €48,434 | €41,656 | -€6,778 | -14.0% |
| Land and buildings | 22 | €17,301 | €22,207 | +€4,906 | +28.4% |
| Plant, machinery and equipment | 23 | €1,194 | €595 | -€599 | -50.1% |
| Furniture and vehicles | 24 | €29,940 | €18,854 | -€11,085 | -37.0% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €1,298,923 | €1,463,474 | +€164,550 | +12.7% |
| Stocks and contracts in progress | 3 | €184,436 | €197,890 | +€13,454 | +7.3% |
| Stocks | 30/36 | €184,436 | €197,890 | +€13,454 | +7.3% |
| Amounts receivable within one year | 40/41 | €117,031 | €206,811 | +€89,780 | +76.7% |
| Trade receivables | 40 | €117,031 | €206,811 | +€89,780 | +76.7% |
| Current investments | 50/53 | €620,226 | €910,226 | +€290,000 | +46.8% |
| Cash at bank and in hand | 54/58 | €374,555 | €144,579 | -€229,976 | -61.4% |
| Deferred charges and accrued income | 490/1 | €2,676 | €3,968 | +€1,292 | +48.3% |
| Total equity and liabilities | 10/49 | €1,347,358 | €1,505,130 | +€157,772 | +11.7% |
| Equity | 10/15 | €750,331 | €810,567 | +€60,237 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €730,033 | €790,283 | +€60,250 | +8.3% |
| Tax-exempt reserves | 132 | €6,823 | €6,823 | = | 0.0% |
| Distributable reserves | 133 | €723,210 | €783,460 | +€60,250 | +8.3% |
| Profit (loss) carried forward | 14 | €14,098 | €14,085 | -€13 | -0.1% |
| Amounts payable | 17/49 | €597,027 | €694,562 | +€97,535 | +16.3% |
| Amounts payable within one year | 42/48 | €580,673 | €675,570 | +€94,896 | +16.3% |
| Trade debts | 44 | €91,050 | €263,078 | +€172,028 | +189% |
| Suppliers | 440/4 | €91,050 | €263,078 | +€172,028 | +189% |
| Taxes, remuneration and social security | 45 | €65,793 | €76,988 | +€11,194 | +17.0% |
| Taxes | 450/3 | €50,287 | €51,361 | +€1,074 | +2.1% |
| Remuneration and social security | 454/9 | €15,506 | €25,627 | +€10,120 | +65.3% |
| Other amounts payable | 47/48 | €423,830 | €335,504 | -€88,326 | -20.8% |
| Accrued charges and deferred income | 492/3 | €16,354 | €18,992 | +€2,639 | +16.1% |
| Non-recurring operating income | 76A | €585 | - | -€585 | |
| Remuneration, social security and pensions | 62 | €159,739 | €213,961 | +€54,223 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,705 | €17,581 | +€1,876 | +11.9% |
| Other operating charges | 640/8 | €2,958 | €2,594 | -€365 | -12.3% |
| Non-recurring operating charges | 66A | €903 | - | -€903 | |
| Gross operating margin | 9900 | €469,402 | €507,261 | +€37,859 | +8.1% |
| Operating profit (loss) | 9901 | €290,098 | €273,126 | -€16,972 | -5.9% |
| Financial income | 75/76B | €700 | €47 | -€653 | -93.2% |
| Recurring financial income | 75 | €700 | €47 | -€653 | -93.2% |
| Financial charges | 65/66B | €24,186 | €28,471 | +€4,285 | +17.7% |
| Recurring financial charges | 65 | €24,186 | €28,471 | +€4,285 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €266,612 | €244,702 | -€21,910 | -8.2% |
| Income taxes | 67/77 | €83,377 | €76,201 | -€7,176 | -8.6% |
| Profit (loss) for the period | 9904 | €183,235 | €168,502 | -€14,734 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €183,235 | €168,502 | -€14,734 | -8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.