pharmacy.brussels: 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.
pharmacy.brussels
Largest movements
- Cash -€876,145
down €876,145 (-92.6%), from €946,497 to €70,352
mainly Debts within one year (-€1.1m) and Investment in fixed assets (net) (-€18,282)
- Receivables within one year -€184,305
down €184,305 (-7.4%), from €2.5m to €2.3m
of which Other amounts receivable: -€167,262
- Debts within one year -€1.1m
down €1.1m (-79.4%), from €1.4m to €281,751
- Purchases and services -€356,870
no longer reported in 2025 (was €356,870)
- Gross operating margin -€83,634
down €83,634 (-9.0%), from €929,378 to €845,745
- Staff costs +€30,327
up €30,327 (+4.1%), from €734,028 to €764,355
- Financial charges -€14,276
down €14,276 (-55.9%), from €25,550 to €11,274
- Other operating charges +€9,529
up €9,529 (+26.2%), from €36,327 to €45,856
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 | €3,980,787 | €2,909,778 | -€1.1m | -26.9% |
| Fixed assets | 21/28 | €538,232 | €527,474 | -€10,757 | -2.0% |
| Intangible fixed assets | 21 | €4,227 | €0 | -€4,227 | -100% |
| Tangible fixed assets | 22/27 | €365,852 | €359,321 | -€6,530 | -1.8% |
| Land and buildings | 22 | €365,121 | €342,344 | -€22,777 | -6.2% |
| Furniture and vehicles | 24 | €731 | €16,978 | +€16,247 | +2,223% |
| Financial fixed assets | 28 | €168,153 | €168,153 | = | 0.0% |
| Current assets | 29/58 | €3,442,555 | €2,382,303 | -€1.1m | -30.8% |
| Amounts receivable within one year | 40/41 | €2,490,115 | €2,305,811 | -€184,305 | -7.4% |
| Trade receivables | 40 | €194,154 | €177,111 | -€17,043 | -8.8% |
| Other amounts receivable | 41 | €2,295,961 | €2,128,699 | -€167,262 | -7.3% |
| Cash at bank and in hand | 54/58 | €946,497 | €70,352 | -€876,145 | -92.6% |
| Deferred charges and accrued income | 490/1 | €5,943 | €6,141 | +€198 | +3.3% |
| Total equity and liabilities | 10/49 | €3,980,787 | €2,909,778 | -€1.1m | -26.9% |
| Equity | 10/15 | €2,542,505 | €2,547,439 | +€4,934 | +0.2% |
| Reserves | 13 | €2,542,505 | €2,547,439 | +€4,934 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €60,000 | €60,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Major repairs and maintenance | 162 | - | €60,000 | +€60,000 | |
| Other liabilities and charges | 164/5 | €60,000 | - | -€60,000 | |
| Amounts payable | 17/49 | €1,378,282 | €302,339 | -€1.1m | -78.1% |
| Amounts payable after more than one year | 17 | - | €14,974 | +€14,974 | |
| Financial debts | 170/4 | - | €14,974 | +€14,974 | |
| Amounts payable within one year | 42/48 | €1,370,699 | €281,751 | -€1.1m | -79.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,064 | +€8,064 | |
| Trade debts | 44 | €93,209 | €104,619 | +€11,410 | +12.2% |
| Suppliers | 440/4 | €93,209 | €104,619 | +€11,410 | +12.2% |
| Taxes, remuneration and social security | 45 | €108,365 | €128,292 | +€19,927 | +18.4% |
| Taxes | 450/3 | €33,016 | €47,511 | +€14,495 | +43.9% |
| Remuneration and social security | 454/9 | €75,349 | €80,781 | +€5,432 | +7.2% |
| Accrued charges and deferred income | 492/3 | €7,583 | €5,614 | -€1,969 | -26.0% |
| Non-recurring operating income | 76A | - | €98 | +€98 | |
| Goods, raw materials, services and sundry goods | 60/61 | €356,870 | - | -€356,870 | |
| Remuneration, social security and pensions | 62 | €734,028 | €764,355 | +€30,327 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,916 | €29,039 | -€3,877 | -11.8% |
| Other operating charges | 640/8 | €36,327 | €45,856 | +€9,529 | +26.2% |
| Non-recurring operating charges | 66A | €154,397 | €0 | -€154,397 | -100% |
| Gross operating margin | 9900 | €929,378 | €845,745 | -€83,634 | -9.0% |
| Operating profit (loss) | 9901 | €51,709 | €6,495 | -€45,214 | -87.4% |
| Financial income | 75/76B | €2,225 | €11,247 | +€9,022 | +406% |
| Recurring financial income | 75 | €2,225 | €11,247 | +€9,022 | +406% |
| Financial charges | 65/66B | €25,550 | €11,274 | -€14,276 | -55.9% |
| Recurring financial charges | 65 | €25,550 | €11,274 | -€14,276 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €28,383 | €6,467 | -€21,916 | -77.2% |
| Income taxes | 67/77 | - | €1,534 | +€1,534 | |
| Profit (loss) for the period | 9904 | €28,383 | €4,934 | -€23,449 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,383 | €4,934 | -€23,449 | -82.6% |
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 13 October 2026 via checked.be.