PHARMACITY: 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.
PHARMACITY
Largest movements
- Tangible fixed assets +€157,685
up €157,685 (+7.2%), from €2.2m to €2.3m
of which Land and buildings: +€178,045
- Cash +€37,130
up €37,130 (+98.1%), from €37,856 to €74,986
mainly Debts after one year (+€179,835) and Depreciation (+€121,038)
- Debts after one year +€179,835
up €179,835 (+22.4%), from €801,113 to €980,947
- Other debts +€60,491
up €60,491 (+3.8%), from €1.6m to €1.6m
- Profit (loss) carried forward -€47,304
down €47,304 (-6.3%), from -€749,641 to -€796,945
- Financial income +€21,334
up €21,334 (+39,348%), from €54 to €21,389
- Gross operating margin +€10,483
up €10,483 (+12.0%), from €87,187 to €97,670
- Financial charges +€9,508
up €9,508 (+38.8%), from €24,504 to €34,011
- Depreciation +€5,454
up €5,454 (+4.7%), from €115,584 to €121,038
- Other operating charges +€2,827
up €2,827 (+34.3%), from €8,242 to €11,070
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 | €2,223,289 | €2,421,823 | +€198,534 | +8.9% |
| Fixed assets | 21/28 | €2,182,713 | €2,340,398 | +€157,685 | +7.2% |
| Tangible fixed assets | 22/27 | €2,182,713 | €2,340,398 | +€157,685 | +7.2% |
| Land and buildings | 22 | €2,086,802 | €2,264,847 | +€178,045 | +8.5% |
| Other tangible fixed assets | 26 | €95,910 | €75,550 | -€20,360 | -21.2% |
| Current assets | 29/58 | €40,576 | €81,425 | +€40,849 | +101% |
| Amounts receivable within one year | 40/41 | €2,457 | €6,439 | +€3,982 | +162% |
| Trade receivables | 40 | €2,457 | €6,439 | +€3,982 | +162% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,856 | €74,986 | +€37,130 | +98.1% |
| Deferred charges and accrued income | 490/1 | €263 | €0 | -€263 | -100% |
| Total equity and liabilities | 10/49 | €2,223,289 | €2,421,823 | +€198,534 | +8.9% |
| Equity | 10/15 | -€249,190 | -€296,494 | -€47,304 | -19.0% |
| Contributions | 10/11 | €274,192 | €274,192 | = | 0.0% |
| Revaluation surpluses | 12 | €218,400 | €218,400 | = | 0.0% |
| Reserves | 13 | €7,859 | €7,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,859 | €7,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,859 | €7,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€749,641 | -€796,945 | -€47,304 | -6.3% |
| Amounts payable | 17/49 | €2,472,479 | €2,718,317 | +€245,838 | +9.9% |
| Amounts payable after more than one year | 17 | €801,113 | €980,947 | +€179,835 | +22.4% |
| Financial debts | 170/4 | €801,113 | €980,947 | +€179,835 | +22.4% |
| Amounts payable within one year | 42/48 | €1,669,155 | €1,735,159 | +€66,004 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €86,208 | €86,741 | +€532 | +0.6% |
| Trade debts | 44 | €4,120 | €9,812 | +€5,692 | +138% |
| Suppliers | 440/4 | €4,120 | €9,812 | +€5,692 | +138% |
| Taxes, remuneration and social security | 45 | €956 | €244 | -€711 | -74.4% |
| Taxes | 450/3 | €956 | €244 | -€711 | -74.4% |
| Other amounts payable | 47/48 | €1,577,871 | €1,638,362 | +€60,491 | +3.8% |
| Accrued charges and deferred income | 492/3 | €2,211 | €2,211 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,584 | €121,038 | +€5,454 | +4.7% |
| Other operating charges | 640/8 | €8,242 | €11,070 | +€2,827 | +34.3% |
| Gross operating margin | 9900 | €87,187 | €97,670 | +€10,483 | +12.0% |
| Operating profit (loss) | 9901 | -€36,639 | -€34,437 | +€2,202 | +6.0% |
| Financial income | 75/76B | €54 | €21,389 | +€21,334 | +39,348% |
| Recurring financial income | 75 | €54 | €21,389 | +€21,334 | +39,348% |
| Financial charges | 65/66B | €24,504 | €34,011 | +€9,508 | +38.8% |
| Recurring financial charges | 65 | €24,504 | €34,011 | +€9,508 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,088 | -€47,060 | +€14,028 | +23.0% |
| Income taxes | 67/77 | €239 | €244 | +€6 | +2.4% |
| Profit (loss) for the period | 9904 | -€61,327 | -€47,304 | +€14,023 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,327 | -€47,304 | +€14,023 | +22.9% |
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 29 October 2026 via checked.be.