Pharmaconsult: 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.
Pharmaconsult
Largest movements
- Tangible fixed assets -€45,409
down €45,409 (-20.7%), from €219,335 to €173,926
of which Other tangible fixed assets: -€29,862
- Cash +€30,765
up €30,765 (+24.4%), from €125,849 to €156,614
mainly Depreciation (+€64,247) and Trade debts (+€26,832)
- Receivables within one year +€18,876
up €18,876 (+17.2%), from €110,050 to €128,926
of which Trade receivables: +€24,998
- Intangible fixed assets -€18,838
down €18,838 (-30.8%), from €61,121 to €42,283
- Stocks and contracts +€15,700
up €15,700 (+10.7%), from €146,480 to €162,181
- Debts after one year -€34,161
down €34,161 (-21.3%), from €160,514 to €126,354
- Trade debts +€26,832
up €26,832 (+14.1%), from €190,534 to €217,366
- Staff costs -€6,471
down €6,471 (-98.7%), from €6,557 to €86
- Gross operating margin -€3,832
down €3,832 (-4.8%), from €79,763 to €75,930
- Depreciation -€1,695
down €1,695 (-2.6%), from €65,942 to €64,247
- Taxes +€1,246
up €1,246 (+137%), from €909 to €2,155
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 | €670,858 | €669,769 | -€1,089 | -0.2% |
| Fixed assets | 21/28 | €280,456 | €216,208 | -€64,247 | -22.9% |
| Intangible fixed assets | 21 | €61,121 | €42,283 | -€18,838 | -30.8% |
| Tangible fixed assets | 22/27 | €219,335 | €173,926 | -€45,409 | -20.7% |
| Plant, machinery and equipment | 23 | €63,441 | €48,541 | -€14,900 | -23.5% |
| Furniture and vehicles | 24 | €2,893 | €2,246 | -€647 | -22.4% |
| Other tangible fixed assets | 26 | €153,001 | €123,139 | -€29,862 | -19.5% |
| Current assets | 29/58 | €390,403 | €453,560 | +€63,158 | +16.2% |
| Stocks and contracts in progress | 3 | €146,480 | €162,181 | +€15,700 | +10.7% |
| Stocks | 30/36 | €146,480 | €162,181 | +€15,700 | +10.7% |
| Amounts receivable within one year | 40/41 | €110,050 | €128,926 | +€18,876 | +17.2% |
| Trade receivables | 40 | €78,401 | €103,399 | +€24,998 | +31.9% |
| Other amounts receivable | 41 | €31,648 | €25,527 | -€6,122 | -19.3% |
| Cash at bank and in hand | 54/58 | €125,849 | €156,614 | +€30,765 | +24.4% |
| Deferred charges and accrued income | 490/1 | €8,023 | €5,840 | -€2,184 | -27.2% |
| Total equity and liabilities | 10/49 | €670,858 | €669,769 | -€1,089 | -0.2% |
| Equity | 10/15 | €280,972 | €286,815 | +€5,843 | +2.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €258,327 | €264,171 | +€5,843 | +2.3% |
| Tax-exempt reserves | 132 | €273 | €273 | = | 0.0% |
| Distributable reserves | 133 | €258,055 | €263,898 | +€5,843 | +2.3% |
| Profit (loss) carried forward | 14 | €2,185 | €2,185 | = | 0.0% |
| Amounts payable | 17/49 | €389,886 | €382,954 | -€6,933 | -1.8% |
| Amounts payable after more than one year | 17 | €160,514 | €126,354 | -€34,161 | -21.3% |
| Financial debts | 170/4 | €160,514 | €126,354 | -€34,161 | -21.3% |
| Amounts payable within one year | 42/48 | €228,846 | €256,050 | +€27,205 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €36,454 | €36,919 | +€465 | +1.3% |
| Trade debts | 44 | €190,534 | €217,366 | +€26,832 | +14.1% |
| Suppliers | 440/4 | €190,534 | €217,366 | +€26,832 | +14.1% |
| Taxes, remuneration and social security | 45 | €52 | €26 | -€26 | -50.3% |
| Taxes | 450/3 | €52 | €26 | -€26 | -50.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,806 | €1,739 | -€67 | -3.7% |
| Accrued charges and deferred income | 492/3 | €526 | €549 | +€23 | +4.4% |
| Remuneration, social security and pensions | 62 | €6,557 | €86 | -€6,471 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,942 | €64,247 | -€1,695 | -2.6% |
| Other operating charges | 640/8 | €531 | €534 | +€3 | +0.5% |
| Gross operating margin | 9900 | €79,763 | €75,930 | -€3,832 | -4.8% |
| Operating profit (loss) | 9901 | €6,732 | €11,062 | +€4,330 | +64.3% |
| Financial income | 75/76B | €39 | €7 | -€32 | -82.1% |
| Recurring financial income | 75 | €39 | €7 | -€32 | -82.1% |
| Financial charges | 65/66B | €3,678 | €3,071 | -€607 | -16.5% |
| Recurring financial charges | 65 | €3,678 | €3,071 | -€607 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €3,093 | €7,998 | +€4,905 | +159% |
| Income taxes | 67/77 | €909 | €2,155 | +€1,246 | +137% |
| Profit (loss) for the period | 9904 | €2,185 | €5,843 | +€3,659 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €2,185 | €5,843 | +€3,659 | +167% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.