PHARMACIE POOLS: what changed
PHARMACIE POOLS
Largest movements
- Receivables within one year +€33,464
up €33,464 (+77.9%), from €42,946 to €76,410
- Intangible fixed assets -€25,000
down €25,000 (-66.7%), from €37,500 to €12,500
- Cash +€24,494
up €24,494 (+16.1%), from €152,244 to €176,738
mainly Other debts (+€132,925) and Net result for the year (+€85,657)
- Stocks and contracts +€15,878
up €15,878 (+11.0%), from €144,533 to €160,412
- Tangible fixed assets -€11,366
down €11,366 (-10.7%), from €105,738 to €94,372
of which Furniture and vehicles: -€8,560
- Other debts +€132,925
up €132,925 (+1,825%), from €7,285 to €140,210
- Profit (loss) carried forward -€94,343
down €94,343 (-68.2%), from €138,408 to €44,066
- Tax, wage and social debts +€32,086
up €32,086 (+93.8%), from €34,209 to €66,295
of which Taxes: +€25,827
- Current portion of long-term debt -€22,471
down €22,471 (-49.2%), from €45,662 to €23,191
- Debts after one year -€21,251
down €21,251 (-26.7%), from €79,729 to €58,478
- Gross operating margin +€50,649
up €50,649 (+22.8%), from €222,481 to €273,130
- Taxes +€10,539
up €10,539 (+75.1%), from €14,036 to €24,576
- Financial charges +€4,580
up €4,580 (+110%), from €4,181 to €8,761
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €486,392 | €523,052 | +€36,660 | +7.5% |
| Fixed assets | 21/28 | €143,601 | €107,235 | -€36,366 | -25.3% |
| Intangible fixed assets | 21 | €37,500 | €12,500 | -€25,000 | -66.7% |
| Tangible fixed assets | 22/27 | €105,738 | €94,372 | -€11,366 | -10.7% |
| Plant, machinery and equipment | 23 | €49,374 | €46,569 | -€2,806 | -5.7% |
| Furniture and vehicles | 24 | €56,364 | €47,803 | -€8,560 | -15.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €342,791 | €415,817 | +€73,026 | +21.3% |
| Stocks and contracts in progress | 3 | €144,533 | €160,412 | +€15,878 | +11.0% |
| Stocks | 30/36 | €144,533 | €160,412 | +€15,878 | +11.0% |
| Amounts receivable within one year | 40/41 | €42,946 | €76,410 | +€33,464 | +77.9% |
| Trade receivables | 40 | €42,946 | €76,410 | +€33,464 | +77.9% |
| Cash at bank and in hand | 54/58 | €152,244 | €176,738 | +€24,494 | +16.1% |
| Deferred charges and accrued income | 490/1 | €3,068 | €2,258 | -€810 | -26.4% |
| Total equity and liabilities | 10/49 | €486,392 | €523,052 | +€36,660 | +7.5% |
| Equity | 10/15 | €157,008 | €62,666 | -€94,343 | -60.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,408 | €44,066 | -€94,343 | -68.2% |
| Amounts payable | 17/49 | €329,384 | €460,386 | +€131,003 | +39.8% |
| Amounts payable after more than one year | 17 | €79,729 | €58,478 | -€21,251 | -26.7% |
| Financial debts | 170/4 | €79,729 | €58,478 | -€21,251 | -26.7% |
| Amounts payable within one year | 42/48 | €249,655 | €401,908 | +€152,254 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €45,662 | €23,191 | -€22,471 | -49.2% |
| Trade debts | 44 | €162,499 | €172,213 | +€9,714 | +6.0% |
| Suppliers | 440/4 | €162,499 | €172,213 | +€9,714 | +6.0% |
| Taxes, remuneration and social security | 45 | €34,209 | €66,295 | +€32,086 | +93.8% |
| Taxes | 450/3 | €23,471 | €49,298 | +€25,827 | +110% |
| Remuneration and social security | 454/9 | €10,738 | €16,997 | +€6,259 | +58.3% |
| Other amounts payable | 47/48 | €7,285 | €140,210 | +€132,925 | +1,825% |
| Remuneration, social security and pensions | 62 | €104,185 | €105,779 | +€1,594 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,247 | €47,762 | -€485 | -1.0% |
| Other operating charges | 640/8 | €1,153 | €595 | -€558 | -48.4% |
| Gross operating margin | 9900 | €222,481 | €273,130 | +€50,649 | +22.8% |
| Operating profit (loss) | 9901 | €68,896 | €118,994 | +€50,098 | +72.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,181 | €8,761 | +€4,580 | +110% |
| Recurring financial charges | 65 | €4,181 | €8,761 | +€4,580 | +110% |
| Profit (loss) for the period before taxes | 9903 | €64,717 | €110,233 | +€45,516 | +70.3% |
| Income taxes | 67/77 | €14,036 | €24,576 | +€10,539 | +75.1% |
| Profit (loss) for the period | 9904 | €50,680 | €85,657 | +€34,977 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,680 | €85,657 | +€34,977 | +69.0% |
Next steps
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 3 November 2026 via checked.be.