PHARMACIE LECOMTE: 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.
What changed
PHARMACIE LECOMTE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€84,384
2024 · €92,045-€7,661
Equity
€1.2m
2024 · €1.1m+€84,384
Cash
€277,302
2024 · €221,979+€55,324
Balance sheet total
€1.4m
2024 · €1.4m+€41,179
Largest movements
Assets
- Cash +€55,324
up €55,324 (+24.9%), from €221,979 to €277,302
mainly Net result for the year (+€84,384) and Depreciation (+€19,438)
Equity and liabilities
- Profit (loss) carried forward +€84,384
up €84,384 (+9.5%), from €887,906 to €972,289
- Trade debts -€34,493
down €34,493 (-39.8%), from €86,607 to €52,114
Income statement
- Staff costs +€12,075
up €12,075 (+8.7%), from €139,375 to €151,450
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.
Result 2024
€92,045
Gross operating margin
+€2,414
Staff costs
-€12,075
Depreciation
-€2,680
Write-downs
+€516
Other operating charges
+€2,098
Financial income
-€1,050
Financial charges
+€335
Taxes
+€2,780
Result 2025
€84,384
raises the resultlowers the result
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.
From operations
+€84,701
Investment
-€21,965
Financing
-€7,412
Cash 2024
€221,979
From operations (derived)
+€84,701
Net result for the year
+€84,384
Depreciation
+€19,438
Stocks and contracts
+€3,163
Receivables within one year
+€9,642
Deferred charges and accrued income
+€3,866
Trade debts
-€34,493
Tax, wage and social debts
-€3,668
Other debts
+€113
Accrued charges and deferred income
+€2,255
Investment (derived)
-€21,965
Investment in fixed assets (net)
-€17,449
Current investments
-€4,515
Financing
-€7,412
Debts after one year
-€7,753
Current portion of long-term debt
+€341
Cash 2025
€277,302
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,366,362 | €1,407,541 | +€41,179 | +3.0% |
| Fixed assets | 21/28 | €130,071 | €128,083 | -€1,989 | -1.5% |
| Tangible fixed assets | 22/27 | €130,071 | €128,083 | -€1,989 | -1.5% |
| Land and buildings | 22 | €102,326 | €95,000 | -€7,326 | -7.2% |
| Plant, machinery and equipment | 23 | €16,806 | €23,817 | +€7,011 | +41.7% |
| Furniture and vehicles | 24 | - | €3,796 | +€3,796 | |
| Other tangible fixed assets | 26 | €10,940 | €5,470 | -€5,470 | -50.0% |
| Current assets | 29/58 | €1,236,291 | €1,279,458 | +€43,168 | +3.5% |
| Stocks and contracts in progress | 3 | €162,652 | €159,489 | -€3,163 | -1.9% |
| Stocks | 30/36 | €162,652 | €159,489 | -€3,163 | -1.9% |
| Amounts receivable within one year | 40/41 | €13,404 | €3,762 | -€9,642 | -71.9% |
| Trade receivables | 40 | €1,213 | €1,514 | +€301 | +24.8% |
| Other amounts receivable | 41 | €12,191 | €2,248 | -€9,943 | -81.6% |
| Current investments | 50/53 | €732,079 | €736,594 | +€4,515 | +0.6% |
| Cash at bank and in hand | 54/58 | €221,979 | €277,302 | +€55,324 | +24.9% |
| Deferred charges and accrued income | 490/1 | €106,177 | €102,311 | -€3,866 | -3.6% |
| Total equity and liabilities | 10/49 | €1,366,362 | €1,407,541 | +€41,179 | +3.0% |
| Equity | 10/15 | €1,141,699 | €1,226,083 | +€84,384 | +7.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €191,793 | €191,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,750 | €32,750 | = | 0.0% |
| Distributable reserves | 133 | €152,843 | €152,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | €887,906 | €972,289 | +€84,384 | +9.5% |
| Amounts payable | 17/49 | €224,663 | €181,458 | -€43,205 | -19.2% |
| Amounts payable after more than one year | 17 | €50,553 | €42,800 | -€7,753 | -15.3% |
| Financial debts | 170/4 | €50,553 | €42,800 | -€7,753 | -15.3% |
| Amounts payable within one year | 42/48 | €124,656 | €86,949 | -€37,707 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €7,412 | €7,753 | +€341 | +4.6% |
| Trade debts | 44 | €86,607 | €52,114 | -€34,493 | -39.8% |
| Suppliers | 440/4 | €86,607 | €52,114 | -€34,493 | -39.8% |
| Taxes, remuneration and social security | 45 | €29,797 | €26,129 | -€3,668 | -12.3% |
| Taxes | 450/3 | €8,185 | €3,107 | -€5,077 | -62.0% |
| Remuneration and social security | 454/9 | €21,612 | €23,022 | +€1,410 | +6.5% |
| Other amounts payable | 47/48 | €840 | €952 | +€113 | +13.4% |
| Accrued charges and deferred income | 492/3 | €49,454 | €51,709 | +€2,255 | +4.6% |
| Remuneration, social security and pensions | 62 | €139,375 | €151,450 | +€12,075 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,758 | €19,438 | +€2,680 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €516 | €0 | -€516 | -100% |
| Other operating charges | 640/8 | €4,705 | €2,607 | -€2,098 | -44.6% |
| Gross operating margin | 9900 | €279,906 | €282,320 | +€2,414 | +0.9% |
| Operating profit (loss) | 9901 | €118,552 | €108,826 | -€9,727 | -8.2% |
| Financial income | 75/76B | €9,372 | €8,322 | -€1,050 | -11.2% |
| Recurring financial income | 75 | €9,372 | €8,322 | -€1,050 | -11.2% |
| Financial charges | 65/66B | €3,006 | €2,671 | -€335 | -11.1% |
| Recurring financial charges | 65 | €3,006 | €2,671 | -€335 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €124,918 | €114,477 | -€10,441 | -8.4% |
| Income taxes | 67/77 | €32,873 | €30,093 | -€2,780 | -8.5% |
| Profit (loss) for the period | 9904 | €92,045 | €84,384 | -€7,661 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,045 | €84,384 | -€7,661 | -8.3% |
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 22 October 2026 via checked.be.