PHARMACIE HITTELET: 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 HITTELET
Largest movements
- Tangible fixed assets -€34,280
down €34,280 (-4.4%), from €783,122 to €748,842
of which Land and buildings: -€29,078
- Cash +€21,880
up €21,880 (+59.0%), from €37,079 to €58,959
mainly Net result for the year (+€52,563) and Other debts (+€35,626)
- Debts after one year -€89,866
down €89,866 (-19.8%), from €454,734 to €364,868
- Profit (loss) carried forward +€52,563
up €52,563 (+41.2%), from €127,569 to €180,131
- Other debts +€35,626
up €35,626 (+36.5%), from €97,721 to €133,347
- Trade debts -€15,561
down €15,561 (-14.1%), from €110,691 to €95,130
- Staff costs -€21,206
down €21,206 (-7.2%), from €294,583 to €273,376
- Gross operating margin -€8,114
down €8,114 (-2.0%), from €410,072 to €401,959
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 | €1,032,847 | €1,028,763 | -€4,084 | -0.4% |
| Fixed assets | 21/28 | €783,477 | €749,197 | -€34,280 | -4.4% |
| Tangible fixed assets | 22/27 | €783,122 | €748,842 | -€34,280 | -4.4% |
| Land and buildings | 22 | €720,070 | €690,992 | -€29,078 | -4.0% |
| Plant, machinery and equipment | 23 | €62,300 | €57,850 | -€4,450 | -7.1% |
| Furniture and vehicles | 24 | €752 | €0 | -€752 | -100% |
| Financial fixed assets | 28 | €355 | €355 | = | 0.0% |
| Current assets | 29/58 | €249,370 | €279,566 | +€30,196 | +12.1% |
| Stocks and contracts in progress | 3 | €119,389 | €128,414 | +€9,026 | +7.6% |
| Stocks | 30/36 | €119,389 | €128,414 | +€9,026 | +7.6% |
| Amounts receivable within one year | 40/41 | €87,802 | €86,961 | -€840 | -1.0% |
| Trade receivables | 40 | €78,683 | €77,799 | -€884 | -1.1% |
| Other amounts receivable | 41 | €9,119 | €9,163 | +€44 | +0.5% |
| Cash at bank and in hand | 54/58 | €37,079 | €58,959 | +€21,880 | +59.0% |
| Deferred charges and accrued income | 490/1 | €5,100 | €5,231 | +€131 | +2.6% |
| Total equity and liabilities | 10/49 | €1,032,847 | €1,028,763 | -€4,084 | -0.4% |
| Equity | 10/15 | €217,467 | €270,030 | +€52,563 | +24.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €65,109 | €65,109 | = | 0.0% |
| Distributable reserves | 133 | €65,109 | €65,109 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,569 | €180,131 | +€52,563 | +41.2% |
| Amounts payable | 17/49 | €815,380 | €758,734 | -€56,647 | -6.9% |
| Amounts payable after more than one year | 17 | €454,734 | €364,868 | -€89,866 | -19.8% |
| Financial debts | 170/4 | €454,734 | €364,868 | -€89,866 | -19.8% |
| Amounts payable within one year | 42/48 | €338,842 | €369,811 | +€30,970 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €88,492 | €89,866 | +€1,374 | +1.6% |
| Financial debts | 43 | €10,345 | €13,741 | +€3,396 | +32.8% |
| Credit institutions | 430/8 | €10,345 | €13,741 | +€3,396 | +32.8% |
| Trade debts | 44 | €110,691 | €95,130 | -€15,561 | -14.1% |
| Suppliers | 440/4 | €110,691 | €95,130 | -€15,561 | -14.1% |
| Taxes, remuneration and social security | 45 | €31,592 | €37,726 | +€6,134 | +19.4% |
| Taxes | 450/3 | €4,545 | €4,583 | +€38 | +0.8% |
| Remuneration and social security | 454/9 | €27,047 | €33,143 | +€6,097 | +22.5% |
| Other amounts payable | 47/48 | €97,721 | €133,347 | +€35,626 | +36.5% |
| Accrued charges and deferred income | 492/3 | €21,804 | €24,054 | +€2,250 | +10.3% |
| Remuneration, social security and pensions | 62 | €294,583 | €273,376 | -€21,206 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,532 | €34,280 | -€1,252 | -3.5% |
| Other operating charges | 640/8 | €5,698 | €4,391 | -€1,307 | -22.9% |
| Gross operating margin | 9900 | €410,072 | €401,959 | -€8,114 | -2.0% |
| Operating profit (loss) | 9901 | €74,260 | €89,911 | +€15,652 | +21.1% |
| Financial charges | 65/66B | €17,250 | €17,032 | -€218 | -1.3% |
| Recurring financial charges | 65 | €17,250 | €17,032 | -€218 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €57,010 | €72,880 | +€15,870 | +27.8% |
| Income taxes | 67/77 | €16,408 | €20,317 | +€3,909 | +23.8% |
| Profit (loss) for the period | 9904 | €40,602 | €52,563 | +€11,961 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,602 | €52,563 | +€11,961 | +29.5% |
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 19 October 2026 via checked.be.