PHARMACIE LAMBERT: what changed
What changed
PHARMACIE LAMBERT
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€10,605
2024 · €23,138-€33,743
Equity
€482,808
2024 · €493,414-€10,605
Cash
€153,918
2024 · €139,551+€14,366
Balance sheet total
€830,901
2024 · €894,466-€63,565
Largest movements
Assets
- Tangible fixed assets -€53,378
down €53,378 (-15.8%), from €338,348 to €284,970
of which Land and buildings: -€48,581
- Receivables within one year -€18,500
down €18,500 (-13.8%), from €134,189 to €115,689
of which Other amounts receivable: -€14,871
- Cash +€14,366
up €14,366 (+10.3%), from €139,551 to €153,918
mainly Depreciation (+€65,060) and Other debts (+€57,124)
Equity and liabilities
- Debts after one year -€78,990
down €78,990 (-76.0%), from €103,990 to €25,000
- Other debts +€57,124
up €57,124 (+139%), from €41,081 to €98,204
- Current portion of long-term debt -€30,270
down €30,270 (-51.1%), from €59,260 to €28,990
- Trade debts -€18,274
down €18,274 (-13.7%), from €132,948 to €114,674
- Tax, wage and social debts +€16,826
up €16,826 (+28.4%), from €59,267 to €76,093
of which Taxes: +€11,707
Income statement
- Staff costs +€67,241
up €67,241 (+23.2%), from €289,450 to €356,691
- Gross operating margin +€19,823
up €19,823 (+4.9%), from €403,142 to €422,965
- Taxes -€9,564
no longer reported in 2025 (was €9,564)
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
€23,138
Gross operating margin
+€19,823
Staff costs
-€67,241
Depreciation
+€835
Other operating charges
+€1,162
Other operating items
+€800
Financial income
-€577
Financial charges
+€1,892
Taxes
+€9,564
Result 2025
-€10,605
raises the resultlowers the resultnot broken down further in the accounts
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
+€134,948
Investment
-€11,322
Financing
-€109,260
Cash 2024
€139,551
From operations (derived)
+€134,948
Net result for the year
-€10,605
Depreciation
+€65,060
Stocks and contracts
+€4,661
Receivables within one year
+€18,500
Deferred charges and accrued income
+€1,032
Trade debts
-€18,274
Tax, wage and social debts
+€16,826
Other debts
+€57,124
Accrued charges and deferred income
+€623
Investment (derived)
-€11,322
Investment in fixed assets (net)
-€11,322
Financing
-€109,260
Debts after one year
-€78,990
Current portion of long-term debt
-€30,270
Cash 2025
€153,918
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €894,466 | €830,901 | -€63,565 | -7.1% |
| Fixed assets | 21/28 | €341,716 | €287,978 | -€53,738 | -15.7% |
| Intangible fixed assets | 21 | €3,293 | €2,933 | -€360 | -10.9% |
| Tangible fixed assets | 22/27 | €338,348 | €284,970 | -€53,378 | -15.8% |
| Land and buildings | 22 | €291,617 | €243,036 | -€48,581 | -16.7% |
| Plant, machinery and equipment | 23 | €25,412 | €23,797 | -€1,615 | -6.4% |
| Furniture and vehicles | 24 | €21,319 | €18,137 | -€3,182 | -14.9% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €552,750 | €542,924 | -€9,827 | -1.8% |
| Stocks and contracts in progress | 3 | €274,437 | €269,777 | -€4,661 | -1.7% |
| Stocks | 30/36 | €274,437 | €269,777 | -€4,661 | -1.7% |
| Amounts receivable within one year | 40/41 | €134,189 | €115,689 | -€18,500 | -13.8% |
| Trade receivables | 40 | €118,172 | €114,543 | -€3,629 | -3.1% |
| Other amounts receivable | 41 | €16,017 | €1,146 | -€14,871 | -92.8% |
| Cash at bank and in hand | 54/58 | €139,551 | €153,918 | +€14,366 | +10.3% |
| Deferred charges and accrued income | 490/1 | €4,573 | €3,540 | -€1,032 | -22.6% |
| Total equity and liabilities | 10/49 | €894,466 | €830,901 | -€63,565 | -7.1% |
| Equity | 10/15 | €493,414 | €482,808 | -€10,605 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,160 | €42,160 | = | 0.0% |
| Distributable reserves | 133 | €42,160 | €42,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €432,654 | €422,048 | -€10,605 | -2.5% |
| Amounts payable | 17/49 | €401,053 | €348,093 | -€52,960 | -13.2% |
| Amounts payable after more than one year | 17 | €103,990 | €25,000 | -€78,990 | -76.0% |
| Financial debts | 170/4 | €103,990 | €25,000 | -€78,990 | -76.0% |
| Amounts payable within one year | 42/48 | €292,555 | €317,962 | +€25,406 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €59,260 | €28,990 | -€30,270 | -51.1% |
| Trade debts | 44 | €132,948 | €114,674 | -€18,274 | -13.7% |
| Suppliers | 440/4 | €132,948 | €114,674 | -€18,274 | -13.7% |
| Taxes, remuneration and social security | 45 | €59,267 | €76,093 | +€16,826 | +28.4% |
| Taxes | 450/3 | €4,956 | €16,662 | +€11,707 | +236% |
| Remuneration and social security | 454/9 | €54,311 | €59,431 | +€5,120 | +9.4% |
| Other amounts payable | 47/48 | €41,081 | €98,204 | +€57,124 | +139% |
| Accrued charges and deferred income | 492/3 | €4,508 | €5,131 | +€623 | +13.8% |
| Remuneration, social security and pensions | 62 | €289,450 | €356,691 | +€67,241 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,895 | €65,060 | -€835 | -1.3% |
| Other operating charges | 640/8 | €5,287 | €4,125 | -€1,162 | -22.0% |
| Non-recurring operating charges | 66A | €1,020 | €220 | -€800 | -78.4% |
| Gross operating margin | 9900 | €403,142 | €422,965 | +€19,823 | +4.9% |
| Operating profit (loss) | 9901 | €41,491 | -€3,131 | -€44,622 | |
| Financial income | 75/76B | €1,145 | €569 | -€577 | -50.4% |
| Recurring financial income | 75 | €1,145 | €569 | -€577 | -50.4% |
| Financial charges | 65/66B | €9,934 | €8,043 | -€1,892 | -19.0% |
| Recurring financial charges | 65 | €9,934 | €8,043 | -€1,892 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €32,702 | -€10,605 | -€43,307 | |
| Income taxes | 67/77 | €9,564 | - | -€9,564 | |
| Profit (loss) for the period | 9904 | €23,138 | -€10,605 | -€33,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,138 | -€10,605 | -€33,743 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.