PHARMACIE RISSELIN: 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 RISSELIN
Largest movements
- Current investments +€170,000
new in 2025: €170,000
- Cash -€39,876
down €39,876 (-18.9%), from €210,596 to €170,720
mainly Contributions, distributions and other (-€200,000) and Current investments (-€170,000)
- Receivables within one year +€26,816
up €26,816 (+22.4%), from €119,533 to €146,349
of which Trade receivables: +€35,344
- Tangible fixed assets -€15,248
down €15,248 (-19.2%), from €79,303 to €64,056
- Stocks and contracts +€12,398
up €12,398 (+9.8%), from €125,904 to €138,302
- Other debts +€119,742
up €119,742 (+51.8%), from €231,367 to €351,109
- Trade debts +€27,194
up €27,194 (+23.9%), from €114,008 to €141,203
- Profit (loss) carried forward +€8,238
up €8,238 (+84.8%), from €9,717 to €17,955
- Debts after one year -€7,376
down €7,376 (-47.2%), from €15,631 to €8,255
- Gross operating margin +€66,609
up €66,609 (+14.8%), from €451,222 to €517,831
- Staff costs +€14,983
up €14,983 (+7.5%), from €198,916 to €213,898
- Taxes +€8,046
up €8,046 (+14.7%), from €54,646 to €62,692
- Depreciation +€7,612
up €7,612 (+50.2%), from €15,159 to €22,772
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 | €540,673 | €693,499 | +€152,826 | +28.3% |
| Fixed assets | 21/28 | €79,303 | €64,056 | -€15,248 | -19.2% |
| Tangible fixed assets | 22/27 | €79,303 | €64,056 | -€15,248 | -19.2% |
| Land and buildings | 22 | €16,473 | €10,283 | -€6,190 | -37.6% |
| Plant, machinery and equipment | 23 | €4,214 | €2,429 | -€1,785 | -42.4% |
| Furniture and vehicles | 24 | €58,616 | €51,344 | -€7,273 | -12.4% |
| Current assets | 29/58 | €461,370 | €629,443 | +€168,073 | +36.4% |
| Stocks and contracts in progress | 3 | €125,904 | €138,302 | +€12,398 | +9.8% |
| Stocks | 30/36 | €125,904 | €138,302 | +€12,398 | +9.8% |
| Amounts receivable within one year | 40/41 | €119,533 | €146,349 | +€26,816 | +22.4% |
| Trade receivables | 40 | €110,975 | €146,320 | +€35,344 | +31.8% |
| Other amounts receivable | 41 | €8,558 | €29 | -€8,529 | -99.7% |
| Current investments | 50/53 | - | €170,000 | +€170,000 | |
| Cash at bank and in hand | 54/58 | €210,596 | €170,720 | -€39,876 | -18.9% |
| Deferred charges and accrued income | 490/1 | €5,337 | €4,072 | -€1,264 | -23.7% |
| Total equity and liabilities | 10/49 | €540,673 | €693,499 | +€152,826 | +28.3% |
| Equity | 10/15 | €140,177 | €148,415 | +€8,238 | +5.9% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,860 | €11,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,717 | €17,955 | +€8,238 | +84.8% |
| Amounts payable | 17/49 | €400,496 | €545,084 | +€144,588 | +36.1% |
| Amounts payable after more than one year | 17 | €15,631 | €8,255 | -€7,376 | -47.2% |
| Financial debts | 170/4 | €15,631 | €8,255 | -€7,376 | -47.2% |
| Amounts payable within one year | 42/48 | €384,865 | €536,828 | +€151,963 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €7,149 | €7,376 | +€227 | +3.2% |
| Trade debts | 44 | €114,008 | €141,203 | +€27,194 | +23.9% |
| Suppliers | 440/4 | €114,008 | €141,203 | +€27,194 | +23.9% |
| Taxes, remuneration and social security | 45 | €32,341 | €37,141 | +€4,800 | +14.8% |
| Taxes | 450/3 | €9,551 | €15,910 | +€6,358 | +66.6% |
| Remuneration and social security | 454/9 | €22,790 | €21,232 | -€1,558 | -6.8% |
| Other amounts payable | 47/48 | €231,367 | €351,109 | +€119,742 | +51.8% |
| Remuneration, social security and pensions | 62 | €198,916 | €213,898 | +€14,983 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,159 | €22,772 | +€7,612 | +50.2% |
| Other operating charges | 640/8 | €3 | €485 | +€483 | +16873.8% |
| Gross operating margin | 9900 | €451,222 | €517,831 | +€66,609 | +14.8% |
| Operating profit (loss) | 9901 | €237,144 | €280,676 | +€43,531 | +18.4% |
| Financial charges | 65/66B | €5,545 | €9,746 | +€4,201 | +75.8% |
| Recurring financial charges | 65 | €5,545 | €9,746 | +€4,201 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €231,599 | €270,930 | +€39,330 | +17.0% |
| Income taxes | 67/77 | €54,646 | €62,692 | +€8,046 | +14.7% |
| Profit (loss) for the period | 9904 | €176,953 | €208,238 | +€31,284 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €176,953 | €208,238 | +€31,284 | +17.7% |
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 12 October 2026 via checked.be.