PHARMACIE LABAR: what changed
What changed
PHARMACIE LABAR
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€50,713
2024 · €89,070-€38,358
Equity
€691,695
2024 · €649,193+€42,502
Cash
€291,817
2024 · €257,221+€34,596
Balance sheet total
€829,475
2024 · €783,436+€46,039
Largest movements
Assets
- Cash +€34,596
up €34,596 (+13.4%), from €257,221 to €291,817
mainly Net result for the year (+€50,713) and Depreciation (+€21,106)
- Receivables within one year +€27,920
up €27,920 (+399%), from €7,001 to €34,921
of which Trade receivables: +€19,513
- Current investments +€20,000
up €20,000 (+15.4%), from €130,000 to €150,000
- Tangible fixed assets -€19,771
down €19,771 (-10.3%), from €191,993 to €172,222
- Stocks and contracts -€12,703
down €12,703 (-10.0%), from €127,202 to €114,499
Equity and liabilities
- Reserves +€42,502
up €42,502 (+6.8%), from €621,648 to €664,150
- Trade debts +€14,045
up €14,045 (+19.8%), from €70,839 to €84,884
Income statement
- Gross operating margin -€56,715
down €56,715 (-19.7%), from €288,209 to €231,494
- Taxes -€16,294
down €16,294 (-44.4%), from €36,665 to €20,372
- Financial income +€3,926
up €3,926 (+203%), from €1,934 to €5,860
- Staff costs +€3,191
up €3,191 (+2.8%), from €114,266 to €117,457
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
€89,070
Gross operating margin
-€56,715
Staff costs
-€3,191
Depreciation
+€297
Other operating charges
-€384
Financial income
+€3,926
Financial charges
+€1,415
Taxes
+€16,294
Result 2025
€50,713
raises the resultlowers the result
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
+€69,638
Investment
-€21,336
Financing
-€13,707
Cash 2024
€257,221
From operations (derived)
+€69,638
Net result for the year
+€50,713
Depreciation
+€21,106
Stocks and contracts
+€12,703
Receivables within one year
-€27,920
Deferred charges and accrued income
+€4,002
Trade debts
+€14,045
Tax, wage and social debts
-€5,452
Other debts
+€410
Accrued charges and deferred income
+€30
Investment (derived)
-€21,336
Investment in fixed assets (net)
-€1,336
Current investments
-€20,000
Financing
-€13,707
Debts after one year
-€5,680
Current portion of long-term debt
+€184
Contributions, distributions and other
-€8,211
Cash 2025
€291,817
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €783,436 | €829,475 | +€46,039 | +5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €191,993 | €172,222 | -€19,771 | -10.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €191,993 | €172,222 | -€19,771 | -10.3% |
| Land and buildings | 22 | €130,188 | €123,438 | -€6,750 | -5.2% |
| Plant, machinery and equipment | 23 | €38,029 | €32,368 | -€5,661 | -14.9% |
| Furniture and vehicles | 24 | €23,776 | €16,417 | -€7,360 | -31.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €591,443 | €657,253 | +€65,810 | +11.1% |
| Stocks and contracts in progress | 3 | €127,202 | €114,499 | -€12,703 | -10.0% |
| Stocks | 30/36 | €127,202 | €114,499 | -€12,703 | -10.0% |
| Amounts receivable within one year | 40/41 | €7,001 | €34,921 | +€27,920 | +399% |
| Trade receivables | 40 | €4,131 | €23,644 | +€19,513 | +472% |
| Other amounts receivable | 41 | €2,870 | €11,276 | +€8,406 | +293% |
| Current investments | 50/53 | €130,000 | €150,000 | +€20,000 | +15.4% |
| Cash at bank and in hand | 54/58 | €257,221 | €291,817 | +€34,596 | +13.4% |
| Deferred charges and accrued income | 490/1 | €70,019 | €66,017 | -€4,002 | -5.7% |
| Total equity and liabilities | 10/49 | €783,436 | €829,475 | +€46,039 | +5.9% |
| Equity | 10/15 | €649,193 | €691,695 | +€42,502 | +6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €621,648 | €664,150 | +€42,502 | +6.8% |
| Distributable reserves | 133 | €621,648 | €664,150 | +€42,502 | +6.8% |
| Profit (loss) carried forward | 14 | €15,144 | €15,144 | = | 0.0% |
| Amounts payable | 17/49 | €134,243 | €137,780 | +€3,537 | +2.6% |
| Amounts payable after more than one year | 17 | €14,559 | €8,879 | -€5,680 | -39.0% |
| Financial debts | 170/4 | €14,559 | €8,879 | -€5,680 | -39.0% |
| Amounts payable within one year | 42/48 | €119,661 | €128,848 | +€9,187 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €5,496 | €5,680 | +€184 | +3.3% |
| Trade debts | 44 | €70,839 | €84,884 | +€14,045 | +19.8% |
| Suppliers | 440/4 | €70,839 | €84,884 | +€14,045 | +19.8% |
| Taxes, remuneration and social security | 45 | €31,682 | €26,230 | -€5,452 | -17.2% |
| Taxes | 450/3 | €11,644 | €5,158 | -€6,486 | -55.7% |
| Remuneration and social security | 454/9 | €20,038 | €21,072 | +€1,034 | +5.2% |
| Other amounts payable | 47/48 | €11,644 | €12,054 | +€410 | +3.5% |
| Accrued charges and deferred income | 492/3 | €23 | €53 | +€30 | +133% |
| Remuneration, social security and pensions | 62 | €114,266 | €117,457 | +€3,191 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,403 | €21,106 | -€297 | -1.4% |
| Other operating charges | 640/8 | €4,278 | €4,662 | +€384 | +9.0% |
| Gross operating margin | 9900 | €288,209 | €231,494 | -€56,715 | -19.7% |
| Operating profit (loss) | 9901 | €148,262 | €88,268 | -€59,993 | -40.5% |
| Financial income | 75/76B | €1,934 | €5,860 | +€3,926 | +203% |
| Recurring financial income | 75 | €1,934 | €5,860 | +€3,926 | +203% |
| Financial charges | 65/66B | €24,459 | €23,044 | -€1,415 | -5.8% |
| Recurring financial charges | 65 | €24,459 | €23,044 | -€1,415 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €125,736 | €71,084 | -€54,652 | -43.5% |
| Income taxes | 67/77 | €36,665 | €20,372 | -€16,294 | -44.4% |
| Profit (loss) for the period | 9904 | €89,070 | €50,713 | -€38,358 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,070 | €50,713 | -€38,358 | -43.1% |
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 6 November 2026 via checked.be.