PHARMACIE PARENT: 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 PARENT
Largest movements
- Cash +€75,083
up €75,083 (+124%), from €60,455 to €135,537
mainly Net result for the year (+€87,780) and Other debts (+€19,631)
- Stocks and contracts -€5,900
down €5,900 (-6.1%), from €96,528 to €90,628
- Receivables within one year +€4,582
up €4,582 (+7.2%), from €63,245 to €67,826
of which Trade receivables: +€7,527
- Profit (loss) carried forward +€42,780
up €42,780 (+33.4%), from €128,190 to €170,969
- Other debts +€19,631
up €19,631 (+58.6%), from €33,525 to €53,156
- Tax, wage and social debts +€10,299
up €10,299 (+673%), from €1,530 to €11,828
- Gross operating margin +€32,585
up €32,585 (+37.2%), from €87,632 to €120,217
- Taxes +€7,943
up €7,943 (+47.4%), from €16,762 to €24,706
- Staff costs +€2,385
new in 2025: €2,385
- Depreciation -€1,593
down €1,593 (-37.3%), from €4,277 to €2,684
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,673 | €304,281 | +€69,608 | +29.7% |
| Fixed assets | 21/28 | €10,135 | €7,452 | -€2,684 | -26.5% |
| Tangible fixed assets | 22/27 | €10,135 | €7,452 | -€2,684 | -26.5% |
| Plant, machinery and equipment | 23 | €4,557 | €3,702 | -€855 | -18.8% |
| Furniture and vehicles | 24 | €5,578 | €3,750 | -€1,829 | -32.8% |
| Current assets | 29/58 | €224,538 | €296,830 | +€72,292 | +32.2% |
| Stocks and contracts in progress | 3 | €96,528 | €90,628 | -€5,900 | -6.1% |
| Stocks | 30/36 | €96,528 | €90,628 | -€5,900 | -6.1% |
| Amounts receivable within one year | 40/41 | €63,245 | €67,826 | +€4,582 | +7.2% |
| Trade receivables | 40 | €58,061 | €65,589 | +€7,527 | +13.0% |
| Other amounts receivable | 41 | €5,184 | €2,238 | -€2,946 | -56.8% |
| Cash at bank and in hand | 54/58 | €60,455 | €135,537 | +€75,083 | +124% |
| Deferred charges and accrued income | 490/1 | €4,310 | €2,838 | -€1,472 | -34.2% |
| Total equity and liabilities | 10/49 | €234,673 | €304,281 | +€69,608 | +29.7% |
| Equity | 10/15 | €136,250 | €179,029 | +€42,780 | +31.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,190 | €170,969 | +€42,780 | +33.4% |
| Amounts payable | 17/49 | €98,424 | €125,252 | +€26,828 | +27.3% |
| Amounts payable within one year | 42/48 | €98,424 | €125,027 | +€26,604 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €2,873 | - | -€2,873 | |
| Financial debts | 43 | €2,494 | €4,846 | +€2,351 | +94.3% |
| Credit institutions | 430/8 | €2,494 | €4,846 | +€2,351 | +94.3% |
| Trade debts | 44 | €58,002 | €55,198 | -€2,804 | -4.8% |
| Suppliers | 440/4 | €58,002 | €55,198 | -€2,804 | -4.8% |
| Taxes, remuneration and social security | 45 | €1,530 | €11,828 | +€10,299 | +673% |
| Taxes | 450/3 | €1,530 | €11,828 | +€10,299 | +673% |
| Other amounts payable | 47/48 | €33,525 | €53,156 | +€19,631 | +58.6% |
| Accrued charges and deferred income | 492/3 | - | €225 | +€225 | |
| Remuneration, social security and pensions | 62 | - | €2,385 | +€2,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,277 | €2,684 | -€1,593 | -37.3% |
| Other operating charges | 640/8 | €10 | €0 | -€10 | -99.9% |
| Non-recurring operating charges | 66A | €160 | - | -€160 | |
| Gross operating margin | 9900 | €87,632 | €120,217 | +€32,585 | +37.2% |
| Operating profit (loss) | 9901 | €83,185 | €115,148 | +€31,963 | +38.4% |
| Financial charges | 65/66B | €2,293 | €2,663 | +€369 | +16.1% |
| Recurring financial charges | 65 | €2,293 | €2,663 | +€369 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €80,892 | €112,485 | +€31,594 | +39.1% |
| Income taxes | 67/77 | €16,762 | €24,706 | +€7,943 | +47.4% |
| Profit (loss) for the period | 9904 | €64,129 | €87,780 | +€23,650 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,129 | €87,780 | +€23,650 | +36.9% |
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 31 October 2026 via checked.be.