PHARMACIE VANNESTE: 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 VANNESTE
Largest movements
- Cash -€28,085
down €28,085 (-33.1%), from €84,777 to €56,692
mainly Contributions, distributions and other (-€80,000) and Stocks and contracts (-€24,078)
- Stocks and contracts +€24,078
up €24,078 (+27.4%), from €87,856 to €111,934
- Receivables within one year +€9,330
up €9,330 (+5.7%), from €164,551 to €173,882
of which Other amounts receivable: +€17,996
- Tangible fixed assets -€3,638
down €3,638 (-29.2%), from €12,471 to €8,833
of which Furniture and vehicles: -€1,969
- Trade debts +€21,078
up €21,078 (+22.3%), from €94,538 to €115,616
- Other debts -€20,000
down €20,000 (-20.0%), from €100,000 to €80,000
- Profit (loss) carried forward +€11,542
up €11,542 (+9.7%), from €119,251 to €130,793
- Tax, wage and social debts -€5,206
down €5,206 (-21.1%), from €24,721 to €19,514
of which Remuneration and social security: -€5,747
- Gross operating margin -€25,667
down €25,667 (-10.1%), from €254,922 to €229,255
- Taxes -€5,300
down €5,300 (-13.9%), from €38,178 to €32,879
- Depreciation -€4,069
down €4,069 (-52.8%), from €7,707 to €3,638
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 | €351,277 | €354,066 | +€2,789 | +0.8% |
| Fixed assets | 21/28 | €12,471 | €8,833 | -€3,638 | -29.2% |
| Tangible fixed assets | 22/27 | €12,471 | €8,833 | -€3,638 | -29.2% |
| Plant, machinery and equipment | 23 | €5,321 | €3,652 | -€1,669 | -31.4% |
| Furniture and vehicles | 24 | €7,150 | €5,181 | -€1,969 | -27.5% |
| Current assets | 29/58 | €338,806 | €345,233 | +€6,426 | +1.9% |
| Stocks and contracts in progress | 3 | €87,856 | €111,934 | +€24,078 | +27.4% |
| Stocks | 30/36 | €87,856 | €111,934 | +€24,078 | +27.4% |
| Amounts receivable within one year | 40/41 | €164,551 | €173,882 | +€9,330 | +5.7% |
| Trade receivables | 40 | €90,636 | €81,970 | -€8,666 | -9.6% |
| Other amounts receivable | 41 | €73,916 | €91,912 | +€17,996 | +24.3% |
| Cash at bank and in hand | 54/58 | €84,777 | €56,692 | -€28,085 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,622 | €2,725 | +€1,103 | +68.0% |
| Total equity and liabilities | 10/49 | €351,277 | €354,066 | +€2,789 | +0.8% |
| Equity | 10/15 | €127,311 | €138,853 | +€11,542 | +9.1% |
| 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 | €119,251 | €130,793 | +€11,542 | +9.7% |
| Amounts payable | 17/49 | €223,967 | €215,213 | -€8,753 | -3.9% |
| Amounts payable within one year | 42/48 | €223,967 | €215,131 | -€8,836 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €1,945 | €0 | -€1,945 | -100% |
| Financial debts | 43 | €2,763 | €0 | -€2,763 | -100% |
| Credit institutions | 430/8 | €2,763 | €0 | -€2,763 | -100% |
| Trade debts | 44 | €94,538 | €115,616 | +€21,078 | +22.3% |
| Suppliers | 440/4 | €94,538 | €115,616 | +€21,078 | +22.3% |
| Taxes, remuneration and social security | 45 | €24,721 | €19,514 | -€5,206 | -21.1% |
| Taxes | 450/3 | €10,538 | €11,079 | +€541 | +5.1% |
| Remuneration and social security | 454/9 | €14,182 | €8,436 | -€5,747 | -40.5% |
| Other amounts payable | 47/48 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | - | €83 | +€83 | |
| Remuneration, social security and pensions | 62 | €98,984 | €98,849 | -€136 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,707 | €3,638 | -€4,069 | -52.8% |
| Other operating charges | 640/8 | €998 | €1,338 | +€340 | +34.1% |
| Non-recurring operating charges | 66A | €1,201 | €0 | -€1,201 | -100% |
| Gross operating margin | 9900 | €254,922 | €229,255 | -€25,667 | -10.1% |
| Operating profit (loss) | 9901 | €146,033 | €125,431 | -€20,602 | -14.1% |
| Financial income | 75/76B | €4,646 | €2,270 | -€2,376 | -51.1% |
| Recurring financial income | 75 | €4,646 | €2,270 | -€2,376 | -51.1% |
| Financial charges | 65/66B | €3,024 | €3,280 | +€256 | +8.5% |
| Recurring financial charges | 65 | €3,024 | €3,280 | +€256 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €147,655 | €124,421 | -€23,234 | -15.7% |
| Income taxes | 67/77 | €38,178 | €32,879 | -€5,300 | -13.9% |
| Profit (loss) for the period | 9904 | €109,476 | €91,542 | -€17,935 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,476 | €91,542 | -€17,935 | -16.4% |
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 27 October 2026 via checked.be.