PHARMACIE MATHIEU: 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.
PHARMACIE MATHIEU
Largest movements
- Receivables within one year -€71,736
down €71,736 (-40.8%), from €175,930 to €104,194
of which Trade receivables: -€71,644
- Cash +€30,017
up €30,017 (+15.8%), from €190,119 to €220,136
mainly Net result for the year (+€110,016) and Receivables within one year (+€71,736)
- Stocks and contracts +€26,018
up €26,018 (+14.6%), from €178,810 to €204,827
- Tangible fixed assets -€24,358
down €24,358 (-5.6%), from €431,946 to €407,588
of which Land and buildings: -€23,526
- Tax, wage and social debts -€35,471
down €35,471 (-48.0%), from €73,845 to €38,374
of which Taxes: -€34,476
- Current portion of long-term debt -€26,155
down €26,155 (-44.9%), from €58,266 to €32,111
- Reserves +€24,000
up €24,000 (+3.9%), from €620,568 to €644,568
- Profit (loss) carried forward +€15,016
up €15,016 (+4.6%), from €327,684 to €342,700
- Trade debts -€15,013
down €15,013 (-9.3%), from €161,339 to €146,327
- Turnover +€79,433
up €79,433 (+5.1%), from €1.5m to €1.6m
- Purchases and services +€60,754
up €60,754 (+4.7%), from €1.3m to €1.4m
- Gross operating margin +€32,225
up €32,225 (+12.3%), from €262,609 to €294,833
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,495,627 | €1,459,200 | -€36,427 | -2.4% |
| Fixed assets | 21/28 | €949,750 | €925,392 | -€24,358 | -2.6% |
| Intangible fixed assets | 21 | €517,394 | €517,394 | = | 0.0% |
| Tangible fixed assets | 22/27 | €431,946 | €407,588 | -€24,358 | -5.6% |
| Land and buildings | 22 | €422,734 | €399,208 | -€23,526 | -5.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €9,212 | €8,380 | -€832 | -9.0% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €545,876 | €533,807 | -€12,069 | -2.2% |
| Stocks and contracts in progress | 3 | €178,810 | €204,827 | +€26,018 | +14.6% |
| Stocks | 30/36 | €178,810 | €204,827 | +€26,018 | +14.6% |
| Amounts receivable within one year | 40/41 | €175,930 | €104,194 | -€71,736 | -40.8% |
| Trade receivables | 40 | €175,676 | €104,032 | -€71,644 | -40.8% |
| Other amounts receivable | 41 | €254 | €163 | -€91 | -36.0% |
| Cash at bank and in hand | 54/58 | €190,119 | €220,136 | +€30,017 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,018 | €4,650 | +€3,632 | +357% |
| Total equity and liabilities | 10/49 | €1,495,627 | €1,459,200 | -€36,427 | -2.4% |
| Equity | 10/15 | €1,013,253 | €1,052,268 | +€39,016 | +3.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €620,568 | €644,568 | +€24,000 | +3.9% |
| Distributable reserves | 133 | €620,568 | €644,568 | +€24,000 | +3.9% |
| Profit (loss) carried forward | 14 | €327,684 | €342,700 | +€15,016 | +4.6% |
| Amounts payable | 17/49 | €482,374 | €406,931 | -€75,443 | -15.6% |
| Amounts payable after more than one year | 17 | €130,024 | €130,176 | +€152 | +0.1% |
| Financial debts | 170/4 | €130,024 | €130,176 | +€152 | +0.1% |
| Amounts payable within one year | 42/48 | €351,909 | €276,266 | -€75,643 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €58,266 | €32,111 | -€26,155 | -44.9% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €161,339 | €146,327 | -€15,013 | -9.3% |
| Suppliers | 440/4 | €161,339 | €146,327 | -€15,013 | -9.3% |
| Taxes, remuneration and social security | 45 | €73,845 | €38,374 | -€35,471 | -48.0% |
| Taxes | 450/3 | €58,610 | €24,133 | -€34,476 | -58.8% |
| Remuneration and social security | 454/9 | €15,235 | €14,241 | -€994 | -6.5% |
| Other amounts payable | 47/48 | €58,459 | €59,445 | +€986 | +1.7% |
| Accrued charges and deferred income | 492/3 | €441 | €489 | +€48 | +11.0% |
| Turnover | 70 | €1,547,959 | €1,627,391 | +€79,433 | +5.1% |
| Non-recurring operating income | 76A | €145 | €171 | +€25 | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,294,550 | €1,355,304 | +€60,754 | +4.7% |
| Remuneration, social security and pensions | 62 | €75,032 | €86,154 | +€11,121 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,190 | €27,951 | -€2,239 | -7.4% |
| Other operating charges | 640/8 | €4,343 | €8,480 | +€4,137 | +95.3% |
| Non-recurring operating charges | 66A | - | €1,404 | +€1,404 | |
| Gross operating margin | 9900 | €262,609 | €294,833 | +€32,225 | +12.3% |
| Operating profit (loss) | 9901 | €153,044 | €170,846 | +€17,802 | +11.6% |
| Financial income | 75/76B | €273 | €618 | +€345 | +126% |
| Recurring financial income | 75 | €273 | €618 | +€345 | +126% |
| Financial charges | 65/66B | €10,959 | €16,076 | +€5,116 | +46.7% |
| Recurring financial charges | 65 | €10,959 | €16,076 | +€5,116 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €142,357 | €155,388 | +€13,031 | +9.2% |
| Income taxes | 67/77 | €45,674 | €45,372 | -€301 | -0.7% |
| Profit (loss) for the period | 9904 | €96,683 | €110,016 | +€13,332 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,683 | €110,016 | +€13,332 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.