Pharmacie Loop: what changed
Two fiscal 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 Loop
Largest movements
- Cash +€117,197
up €117,197 (+30.4%), from €385,981 to €503,178
mainly Net result for the year (+€182,924) and Depreciation (+€110,975)
- Tangible fixed assets +€66,237
up €66,237 (+8.8%), from €755,757 to €821,994
of which Furniture and vehicles: +€101,377
- Intangible fixed assets -€45,537
down €45,537 (-25.0%), from €182,148 to €136,611
- Receivables within one year +€32,046
up €32,046 (+38.7%), from €82,901 to €114,947
- Other debts +€104,753
up €104,753 (+82.7%), from €126,672 to €231,425
- Profit (loss) carried forward +€42,924
up €42,924 (+21.8%), from €197,005 to €239,929
- Current portion of long-term debt +€18,695
up €18,695 (+22.5%), from €83,022 to €101,718
- Gross operating margin +€52,200
up €52,200 (+11.0%), from €474,858 to €527,058
- Depreciation +€15,349
up €15,349 (+16.1%), from €95,626 to €110,975
- Taxes +€15,216
up €15,216 (+20.4%), from €74,573 to €89,789
- Staff costs -€10,014
down €10,014 (-7.5%), from €134,002 to €123,987
- Financial charges -€6,043
down €6,043 (-22.0%), from €27,529 to €21,486
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.
Cash bridge derived
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 | €1,598,256 | €1,773,354 | +€175,098 | +11.0% |
| Fixed assets | 21/28 | €938,187 | €958,887 | +€20,700 | +2.2% |
| Intangible fixed assets | 21 | €182,148 | €136,611 | -€45,537 | -25.0% |
| Tangible fixed assets | 22/27 | €755,757 | €821,994 | +€66,237 | +8.8% |
| Land and buildings | 22 | €162,531 | €154,047 | -€8,484 | -5.2% |
| Plant, machinery and equipment | 23 | €562,474 | €535,818 | -€26,656 | -4.7% |
| Furniture and vehicles | 24 | €30,752 | €132,129 | +€101,377 | +329.7% |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €660,069 | €814,467 | +€154,397 | +23.4% |
| Stocks and contracts in progress | 3 | €182,480 | €192,192 | +€9,712 | +5.3% |
| Stocks | 30/36 | €182,480 | €192,192 | +€9,712 | +5.3% |
| Amounts receivable within one year | 40/41 | €82,901 | €114,947 | +€32,046 | +38.7% |
| Trade receivables | 40 | €82,901 | €114,947 | +€32,046 | +38.7% |
| Cash at bank and in hand | 54/58 | €385,981 | €503,178 | +€117,197 | +30.4% |
| Deferred charges and accrued income | 490/1 | €8,707 | €4,150 | -€4,558 | -52.3% |
| Total equity and liabilities | 10/49 | €1,598,256 | €1,773,354 | +€175,098 | +11.0% |
| Equity | 10/15 | €676,065 | €713,989 | +€37,924 | +5.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €439,060 | €434,060 | -€5,000 | -1.1% |
| Distributable reserves | 133 | €439,060 | €434,060 | -€5,000 | -1.1% |
| Profit (loss) carried forward | 14 | €197,005 | €239,929 | +€42,924 | +21.8% |
| Amounts payable | 17/49 | €922,191 | €1,059,364 | +€137,173 | +14.9% |
| Amounts payable after more than one year | 17 | €556,676 | €547,296 | -€9,380 | -1.7% |
| Financial debts | 170/4 | €556,676 | €547,296 | -€9,380 | -1.7% |
| Amounts payable within one year | 42/48 | €362,354 | €505,419 | +€143,065 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €83,022 | €101,718 | +€18,695 | +22.5% |
| Trade debts | 44 | €98,172 | €115,538 | +€17,365 | +17.7% |
| Suppliers | 440/4 | €98,172 | €115,538 | +€17,365 | +17.7% |
| Taxes, remuneration and social security | 45 | €54,487 | €56,739 | +€2,252 | +4.1% |
| Taxes | 450/3 | €37,890 | €44,517 | +€6,627 | +17.5% |
| Remuneration and social security | 454/9 | €16,597 | €12,221 | -€4,375 | -26.4% |
| Other amounts payable | 47/48 | €126,672 | €231,425 | +€104,753 | +82.7% |
| Accrued charges and deferred income | 492/3 | €3,161 | €6,649 | +€3,488 | +110.3% |
| Remuneration, social security and pensions | 62 | €134,002 | €123,987 | -€10,014 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,626 | €110,975 | +€15,349 | +16.1% |
| Other operating charges | 640/8 | €13 | €20 | +€7 | +55.7% |
| Gross operating margin | 9900 | €474,858 | €527,058 | +€52,200 | +11.0% |
| Operating profit (loss) | 9901 | €245,217 | €292,075 | +€46,859 | +19.1% |
| Financial income | 75/76B | €4,496 | €2,124 | -€2,372 | -52.8% |
| Recurring financial income | 75 | €4,496 | €2,124 | -€2,372 | -52.8% |
| Financial charges | 65/66B | €27,529 | €21,486 | -€6,043 | -22.0% |
| Recurring financial charges | 65 | €27,529 | €21,486 | -€6,043 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €222,183 | €272,713 | +€50,530 | +22.7% |
| Income taxes | 67/77 | €74,573 | €89,789 | +€15,216 | +20.4% |
| Profit (loss) for the period | 9904 | €147,611 | €182,924 | +€35,314 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €147,611 | €182,924 | +€35,314 | +23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.