PHARMACIE LENAIN: what changed
What changed
PHARMACIE LENAIN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€4,189
2024 · €16,250-€20,439
Equity
€44,328
2024 · €48,518-€4,189
Cash
€20,287
2024 · €3,715+€16,572
Balance sheet total
€244,877
2024 · €234,557+€10,320
Largest movements
Assets
- Cash +€16,572
up €16,572 (+446%), from €3,715 to €20,287
mainly Debts after one year (+€15,549) and Depreciation (+€7,461)
- Tangible fixed assets -€3,644
down €3,644 (-5.7%), from €63,990 to €60,346
of which Land and buildings: -€3,132
Equity and liabilities
- Debts after one year +€15,549
up €15,549 (+94.8%), from €16,410 to €31,959
- Short-term financial debts -€11,499
down €11,499 (-82.1%), from €13,999 to €2,500
- Other debts +€7,361
up €7,361 (+16.0%), from €46,060 to €53,421
- Advances received +€6,000
new in 2025: €6,000
- Current portion of long-term debt -€4,407
down €4,407 (-20.7%), from €21,303 to €16,896
Income statement
- Gross operating margin -€24,144
down €24,144 (-27.4%), from €88,088 to €63,944
- Depreciation -€2,294
down €2,294 (-23.5%), from €9,755 to €7,461
- Financial charges -€1,026
down €1,026 (-11.9%), from €8,654 to €7,627
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
€16,250
Gross operating margin
-€24,144
Staff costs
+€496
Depreciation
+€2,294
Other operating charges
-€117
Financial income
-€2
Financial charges
+€1,026
Taxes
+€9
Result 2025
-€4,189
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
+€20,746
Investment
-€3,817
Financing
-€357
Cash 2024
€3,715
From operations (derived)
+€20,746
Net result for the year
-€4,189
Depreciation
+€7,461
Receivables after one year
+€1,024
Stocks and contracts
-€2,242
Receivables within one year
+€2,293
Deferred charges and accrued income
+€1,533
Trade debts
-€373
Tax, wage and social debts
+€1,919
Advances received
+€6,000
Other debts
+€7,361
Accrued charges and deferred income
-€42
Investment (derived)
-€3,817
Investment in fixed assets (net)
-€3,817
Financing
-€357
Debts after one year
+€15,549
Current portion of long-term debt
-€4,407
Short-term financial debts
-€11,499
Cash 2025
€20,287
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,557 | €244,877 | +€10,320 | +4.4% |
| Fixed assets | 21/28 | €63,990 | €60,346 | -€3,644 | -5.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €63,990 | €60,346 | -€3,644 | -5.7% |
| Land and buildings | 22 | €48,278 | €45,146 | -€3,132 | -6.5% |
| Plant, machinery and equipment | 23 | €13,851 | €12,273 | -€1,579 | -11.4% |
| Furniture and vehicles | 24 | €1,861 | €2,927 | +€1,066 | +57.3% |
| Current assets | 29/58 | €170,567 | €184,531 | +€13,964 | +8.2% |
| Amounts receivable after more than one year | 29 | €4,201 | €3,177 | -€1,024 | -24.4% |
| Trade receivables | 290 | €4,201 | €3,177 | -€1,024 | -24.4% |
| Stocks and contracts in progress | 3 | €78,075 | €80,317 | +€2,242 | +2.9% |
| Stocks | 30/36 | €78,075 | €80,317 | +€2,242 | +2.9% |
| Amounts receivable within one year | 40/41 | €17,670 | €15,378 | -€2,293 | -13.0% |
| Trade receivables | 40 | €7,996 | €10,050 | +€2,054 | +25.7% |
| Other amounts receivable | 41 | €9,674 | €5,328 | -€4,346 | -44.9% |
| Current investments | 50/53 | €4,185 | €4,185 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,715 | €20,287 | +€16,572 | +446% |
| Deferred charges and accrued income | 490/1 | €62,720 | €61,187 | -€1,533 | -2.4% |
| Total equity and liabilities | 10/49 | €234,557 | €244,877 | +€10,320 | +4.4% |
| Equity | 10/15 | €48,518 | €44,328 | -€4,189 | -8.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,176 | €32,176 | = | 0.0% |
| Distributable reserves | 133 | €32,176 | €32,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,250 | -€6,439 | -€4,189 | -186% |
| Amounts payable | 17/49 | €186,039 | €200,549 | +€14,509 | +7.8% |
| Amounts payable after more than one year | 17 | €16,410 | €31,959 | +€15,549 | +94.8% |
| Financial debts | 170/4 | €16,410 | €31,959 | +€15,549 | +94.8% |
| Amounts payable within one year | 42/48 | €169,566 | €168,568 | -€998 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €21,303 | €16,896 | -€4,407 | -20.7% |
| Financial debts | 43 | €13,999 | €2,500 | -€11,499 | -82.1% |
| Credit institutions | 430/8 | €13,999 | €2,500 | -€11,499 | -82.1% |
| Trade debts | 44 | €75,811 | €75,438 | -€373 | -0.5% |
| Suppliers | 440/4 | €75,811 | €75,438 | -€373 | -0.5% |
| Advances received on contracts in progress | 46 | - | €6,000 | +€6,000 | |
| Taxes, remuneration and social security | 45 | €12,394 | €14,313 | +€1,919 | +15.5% |
| Taxes | 450/3 | €2,181 | €2,676 | +€494 | +22.7% |
| Remuneration and social security | 454/9 | €10,213 | €11,638 | +€1,425 | +13.9% |
| Other amounts payable | 47/48 | €46,060 | €53,421 | +€7,361 | +16.0% |
| Accrued charges and deferred income | 492/3 | €63 | €21 | -€42 | -66.2% |
| Remuneration, social security and pensions | 62 | €47,987 | €47,491 | -€496 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,755 | €7,461 | -€2,294 | -23.5% |
| Other operating charges | 640/8 | €2,577 | €2,694 | +€117 | +4.5% |
| Gross operating margin | 9900 | €88,088 | €63,944 | -€24,144 | -27.4% |
| Operating profit (loss) | 9901 | €27,770 | €6,298 | -€21,472 | -77.3% |
| Financial income | 75/76B | €237 | €235 | -€2 | -1.0% |
| Recurring financial income | 75 | €237 | €235 | -€2 | -1.0% |
| Financial charges | 65/66B | €8,654 | €7,627 | -€1,026 | -11.9% |
| Recurring financial charges | 65 | €8,654 | €7,627 | -€1,026 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €19,353 | -€1,095 | -€20,448 | |
| Income taxes | 67/77 | €3,103 | €3,094 | -€9 | -0.3% |
| Profit (loss) for the period | 9904 | €16,250 | -€4,189 | -€20,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,250 | -€4,189 | -€20,439 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 5 November 2026 via checked.be.