Pharmakaisercentre: 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.
Pharmakaisercentre
Largest movements
- Tangible fixed assets -€81,249
down €81,249 (-7.3%), from €1.1m to €1.0m
of which Land and buildings: -€67,673
- Receivables within one year -€33,430
down €33,430 (-30.2%), from €110,644 to €77,214
of which Trade receivables: -€33,602
- Cash +€23,912
up €23,912 (+52.7%), from €45,385 to €69,298
mainly Depreciation (+€86,204) and Net result for the year (+€50,800)
- Debts after one year -€74,211
down €74,211 (-12.0%), from €616,649 to €542,438
- Profit (loss) carried forward +€50,800
up €50,800 (+89.1%), from -€57,045 to -€6,244
- Trade debts -€42,363
down €42,363 (-41.8%), from €101,358 to €58,996
- Other debts -€30,442
down €30,442 (-7.7%), from €396,174 to €365,732
- Current portion of long-term debt -€14,672
down €14,672 (-16.5%), from €88,883 to €74,211
- Depreciation -€15,146
down €15,146 (-14.9%), from €101,350 to €86,204
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 | €1,386,342 | €1,283,536 | -€102,806 | -7.4% |
| Fixed assets | 21/28 | €1,107,028 | €1,025,780 | -€81,249 | -7.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,106,768 | €1,025,520 | -€81,249 | -7.3% |
| Land and buildings | 22 | €1,042,531 | €974,858 | -€67,673 | -6.5% |
| Plant, machinery and equipment | 23 | €64,237 | €50,662 | -€13,575 | -21.1% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €279,314 | €257,757 | -€21,557 | -7.7% |
| Stocks and contracts in progress | 3 | €112,532 | €102,836 | -€9,695 | -8.6% |
| Stocks | 30/36 | €112,532 | €102,836 | -€9,695 | -8.6% |
| Amounts receivable within one year | 40/41 | €110,644 | €77,214 | -€33,430 | -30.2% |
| Trade receivables | 40 | €108,871 | €75,270 | -€33,602 | -30.9% |
| Other amounts receivable | 41 | €1,773 | €1,945 | +€172 | +9.7% |
| Cash at bank and in hand | 54/58 | €45,385 | €69,298 | +€23,912 | +52.7% |
| Deferred charges and accrued income | 490/1 | €10,753 | €8,408 | -€2,344 | -21.8% |
| Total equity and liabilities | 10/49 | €1,386,342 | €1,283,536 | -€102,806 | -7.4% |
| Equity | 10/15 | €165,681 | €216,481 | +€50,800 | +30.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €210,326 | €210,326 | = | 0.0% |
| Distributable reserves | 133 | €210,326 | €210,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,045 | -€6,244 | +€50,800 | +89.1% |
| Amounts payable | 17/49 | €1,220,661 | €1,067,055 | -€153,606 | -12.6% |
| Amounts payable after more than one year | 17 | €616,649 | €542,438 | -€74,211 | -12.0% |
| Financial debts | 170/4 | €616,649 | €542,438 | -€74,211 | -12.0% |
| Amounts payable within one year | 42/48 | €603,504 | €524,165 | -€79,339 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €88,883 | €74,211 | -€14,672 | -16.5% |
| Trade debts | 44 | €101,358 | €58,996 | -€42,363 | -41.8% |
| Suppliers | 440/4 | €101,358 | €58,996 | -€42,363 | -41.8% |
| Taxes, remuneration and social security | 45 | €17,089 | €25,227 | +€8,138 | +47.6% |
| Taxes | 450/3 | €1,558 | €7,668 | +€6,109 | +392.0% |
| Remuneration and social security | 454/9 | €15,531 | €17,559 | +€2,029 | +13.1% |
| Other amounts payable | 47/48 | €396,174 | €365,732 | -€30,442 | -7.7% |
| Accrued charges and deferred income | 492/3 | €508 | €452 | -€57 | -11.1% |
| Remuneration, social security and pensions | 62 | €132,186 | €133,130 | +€944 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,350 | €86,204 | -€15,146 | -14.9% |
| Other operating charges | 640/8 | €3,458 | €3,749 | +€291 | +8.4% |
| Gross operating margin | 9900 | €286,472 | €288,915 | +€2,443 | +0.9% |
| Operating profit (loss) | 9901 | €49,478 | €65,833 | +€16,355 | +33.1% |
| Financial income | 75/76B | €1,708 | €1,303 | -€405 | -23.7% |
| Recurring financial income | 75 | €1,708 | €1,303 | -€405 | -23.7% |
| Financial charges | 65/66B | €13,881 | €13,917 | +€36 | +0.3% |
| Recurring financial charges | 65 | €13,881 | €13,917 | +€36 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €37,304 | €53,218 | +€15,914 | +42.7% |
| Income taxes | 67/77 | - | €2,418 | +€2,418 | |
| Profit (loss) for the period | 9904 | €37,304 | €50,800 | +€13,496 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,304 | €50,800 | +€13,496 | +36.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.