PHARMADVICE: what changed
Two fiscal 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.
PHARMADVICE
Largest movements
- Tangible fixed assets -€31,737
down €31,737 (-3.0%), from €1.1m to €1.0m
- Current investments +€29,911
new in 2025: €29,911
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,323
up €12,323 (+103.3%), from €11,928 to €24,251
- Financial income +€317
up €317 (+103.0%), from €308 to €625
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 | €1,236,022 | €1,224,794 | -€11,228 | -0.9% |
| Fixed assets | 21/28 | €1,050,109 | €1,018,372 | -€31,737 | -3.0% |
| Tangible fixed assets | 22/27 | €1,050,109 | €1,018,372 | -€31,737 | -3.0% |
| Land and buildings | 22 | €1,050,109 | €1,018,372 | -€31,737 | -3.0% |
| Current assets | 29/58 | €185,913 | €206,422 | +€20,509 | +11.0% |
| Amounts receivable within one year | 40/41 | €3,238 | €3,918 | +€680 | +21.0% |
| Other amounts receivable | 41 | €3,238 | €3,918 | +€680 | +21.0% |
| Current investments | 50/53 | - | €29,911 | +€29,911 | |
| Cash at bank and in hand | 54/58 | €182,674 | €172,593 | -€10,082 | -5.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,236,022 | €1,224,794 | -€11,228 | -0.9% |
| Equity | 10/15 | €1,223,097 | €1,210,859 | -€12,238 | -1.0% |
| Contributions | 10/11 | €1,440,000 | €1,440,000 | = | 0.0% |
| Reserves | 13 | €148,226 | €148,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €148,226 | €148,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,129 | -€377,367 | -€12,238 | -3.4% |
| Amounts payable | 17/49 | €12,925 | €13,935 | +€1,010 | +7.8% |
| Amounts payable within one year | 42/48 | €11,868 | €12,630 | +€762 | +6.4% |
| Trade debts | 44 | €2,978 | €3,409 | +€431 | +14.5% |
| Suppliers | 440/4 | €2,978 | €3,409 | +€431 | +14.5% |
| Other amounts payable | 47/48 | €8,890 | €9,221 | +€331 | +3.7% |
| Accrued charges and deferred income | 492/3 | €1,057 | €1,305 | +€248 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,737 | €31,737 | = | 0.0% |
| Other operating charges | 640/8 | €5,068 | €5,217 | +€149 | +2.9% |
| Gross operating margin | 9900 | €11,928 | €24,251 | +€12,323 | +103.3% |
| Operating profit (loss) | 9901 | -€24,877 | -€12,703 | +€12,174 | +48.9% |
| Financial income | 75/76B | €308 | €625 | +€317 | +103.0% |
| Recurring financial income | 75 | €308 | €625 | +€317 | +103.0% |
| Financial charges | 65/66B | €73 | €160 | +€87 | +118.4% |
| Recurring financial charges | 65 | €73 | €160 | +€87 | +118.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,642 | -€12,238 | +€12,404 | +50.3% |
| Profit (loss) for the period | 9904 | -€24,642 | -€12,238 | +€12,404 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,642 | -€12,238 | +€12,404 | +50.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.