PHARMACIE MELON: what changed
What changed
PHARMACIE MELON
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
filed annual accounts (NBB)
Net result for the year
€84,369
2024 · €89,014-€4,645
Equity
€30,912
2024 · €66,543-€35,631
Cash
€108,592
2024 · €87,302+€21,290
Balance sheet total
€581,816
2024 · €613,316-€31,500
Largest movements
Assets
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€22,315
up €22,315 (+29.4%), from €75,776 to €98,091
of which Trade receivables: +€28,948
- Cash +€21,290
up €21,290 (+24.4%), from €87,302 to €108,592
mainly Net result for the year (+€84,369) and Current investments (+€50,000)
- Intangible fixed assets -€17,500
down €17,500 (-26.7%), from €65,625 to €48,125
- Stocks and contracts -€12,346
down €12,346 (-10.2%), from €121,128 to €108,782
Equity and liabilities
- Debts after one year -€47,919
down €47,919 (-17.2%), from €279,097 to €231,177
- Other debts +€40,000
up €40,000 (+50.0%), from €80,000 to €120,000
- Reserves -€30,000
down €30,000 (-94.2%), from €31,860 to €1,860
- Accrued charges and deferred income +€20,959
up €20,959 (+3,489%), from €601 to €21,559
- Trade debts -€12,471
down €12,471 (-9.7%), from €128,927 to €116,456
Income statement
- Staff costs +€5,770
up €5,770 (+16.1%), from €35,786 to €41,557
- Taxes -€2,831
down €2,831 (-11.3%), from €25,099 to €22,267
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
€89,014
Gross operating margin
-€1,384
Staff costs
-€5,770
Depreciation
-€811
Other operating charges
+€1
Financial income
-€635
Financial charges
+€1,122
Taxes
+€2,831
Result 2025
€84,369
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
+€161,350
Investment
+€26,869
Financing
-€166,930
Cash 2024
€87,302
From operations (derived)
+€161,350
Net result for the year
+€84,369
Depreciation
+€36,509
Stocks and contracts
+€12,346
Receivables within one year
-€22,315
Deferred charges and accrued income
-€620
Trade debts
-€12,471
Tax, wage and social debts
+€2,572
Other debts
+€40,000
Accrued charges and deferred income
+€20,959
Investment (derived)
+€26,869
Investment in fixed assets (net)
-€23,131
Current investments
+€50,000
Financing
-€166,930
Debts after one year
-€47,919
Current portion of long-term debt
+€990
Contributions, distributions and other
-€120,000
Cash 2025
€108,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €613,316 | €581,816 | -€31,500 | -5.1% |
| Fixed assets | 21/28 | €273,532 | €260,153 | -€13,378 | -4.9% |
| Intangible fixed assets | 21 | €65,625 | €48,125 | -€17,500 | -26.7% |
| Tangible fixed assets | 22/27 | €207,907 | €212,028 | +€4,122 | +2.0% |
| Land and buildings | 22 | €178,750 | €186,625 | +€7,875 | +4.4% |
| Plant, machinery and equipment | 23 | €26,663 | €23,665 | -€2,998 | -11.2% |
| Furniture and vehicles | 24 | €2,494 | €1,738 | -€755 | -30.3% |
| Current assets | 29/58 | €339,785 | €321,663 | -€18,122 | -5.3% |
| Stocks and contracts in progress | 3 | €121,128 | €108,782 | -€12,346 | -10.2% |
| Stocks | 30/36 | €121,128 | €108,782 | -€12,346 | -10.2% |
| Amounts receivable within one year | 40/41 | €75,776 | €98,091 | +€22,315 | +29.4% |
| Trade receivables | 40 | €62,907 | €91,855 | +€28,948 | +46.0% |
| Other amounts receivable | 41 | €12,870 | €6,236 | -€6,633 | -51.5% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €87,302 | €108,592 | +€21,290 | +24.4% |
| Deferred charges and accrued income | 490/1 | €5,578 | €6,198 | +€620 | +11.1% |
| Total equity and liabilities | 10/49 | €613,316 | €581,816 | -€31,500 | -5.1% |
| Equity | 10/15 | €66,543 | €30,912 | -€35,631 | -53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Distributable reserves | 133 | €31,860 | €1,860 | -€30,000 | -94.2% |
| Profit (loss) carried forward | 14 | €16,083 | €10,452 | -€5,631 | -35.0% |
| Amounts payable | 17/49 | €546,773 | €550,904 | +€4,131 | +0.8% |
| Amounts payable after more than one year | 17 | €279,097 | €231,177 | -€47,919 | -17.2% |
| Financial debts | 170/4 | €279,097 | €231,177 | -€47,919 | -17.2% |
| Amounts payable within one year | 42/48 | €267,075 | €298,167 | +€31,091 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €50,881 | €51,871 | +€990 | +1.9% |
| Trade debts | 44 | €128,927 | €116,456 | -€12,471 | -9.7% |
| Suppliers | 440/4 | €128,927 | €116,456 | -€12,471 | -9.7% |
| Taxes, remuneration and social security | 45 | €7,267 | €9,839 | +€2,572 | +35.4% |
| Taxes | 450/3 | €1,758 | €4,476 | +€2,717 | +155% |
| Remuneration and social security | 454/9 | €5,509 | €5,364 | -€145 | -2.6% |
| Other amounts payable | 47/48 | €80,000 | €120,000 | +€40,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €601 | €21,559 | +€20,959 | +3,489% |
| Remuneration, social security and pensions | 62 | €35,786 | €41,557 | +€5,770 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,698 | €36,509 | +€811 | +2.3% |
| Other operating charges | 640/8 | €2 | €0 | -€1 | -98.7% |
| Gross operating margin | 9900 | €193,393 | €192,009 | -€1,384 | -0.7% |
| Operating profit (loss) | 9901 | €121,907 | €113,944 | -€7,963 | -6.5% |
| Financial income | 75/76B | €1,558 | €923 | -€635 | -40.8% |
| Recurring financial income | 75 | €1,558 | €923 | -€635 | -40.8% |
| Financial charges | 65/66B | €9,352 | €8,230 | -€1,122 | -12.0% |
| Recurring financial charges | 65 | €9,352 | €8,230 | -€1,122 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €114,113 | €106,636 | -€7,476 | -6.6% |
| Income taxes | 67/77 | €25,099 | €22,267 | -€2,831 | -11.3% |
| Profit (loss) for the period | 9904 | €89,014 | €84,369 | -€4,645 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,014 | €84,369 | -€4,645 | -5.2% |
Next steps
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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 4 November 2026 via checked.be.