PharmaLEDA: 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.
PharmaLEDA
Largest movements
- Receivables within one year +€12,399
up €12,399 (+143.6%), from €8,637 to €21,036
of which Trade receivables: +€20,924
- Profit (loss) carried forward +€58,721
up €58,721 (+68.7%), from €85,453 to €144,174
- Debts after one year -€53,730
down €53,730 (-12.3%), from €436,774 to €383,044
- Gross operating margin +€4,912
up €4,912 (+5.6%), from €87,888 to €92,800
- Financial charges -€1,969
down €1,969 (-10.2%), from €19,317 to €17,348
- Taxes +€1,333
up €1,333 (+9.8%), from €13,556 to €14,888
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 | €1,004,045 | €1,012,220 | +€8,176 | +0.8% |
| Fixed assets | 21/28 | €986,509 | €986,509 | = | 0.0% |
| Financial fixed assets | 28 | €986,509 | €986,509 | = | 0.0% |
| Current assets | 29/58 | €17,536 | €25,711 | +€8,176 | +46.6% |
| Amounts receivable within one year | 40/41 | €8,637 | €21,036 | +€12,399 | +143.6% |
| Trade receivables | 40 | - | €20,924 | +€20,924 | |
| Other amounts receivable | 41 | €8,637 | €112 | -€8,525 | -98.7% |
| Cash at bank and in hand | 54/58 | €8,899 | €4,675 | -€4,224 | -47.5% |
| Total equity and liabilities | 10/49 | €1,004,045 | €1,012,220 | +€8,176 | +0.8% |
| Equity | 10/15 | €130,453 | €189,174 | +€58,721 | +45.0% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,453 | €144,174 | +€58,721 | +68.7% |
| Amounts payable | 17/49 | €873,592 | €823,046 | -€50,545 | -5.8% |
| Amounts payable after more than one year | 17 | €436,774 | €383,044 | -€53,730 | -12.3% |
| Financial debts | 170/4 | €436,774 | €383,044 | -€53,730 | -12.3% |
| Amounts payable within one year | 42/48 | €435,298 | €438,642 | +€3,344 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €71,080 | €73,121 | +€2,041 | +2.9% |
| Trade debts | 44 | €1,205 | €633 | -€572 | -47.5% |
| Suppliers | 440/4 | €1,205 | €633 | -€572 | -47.5% |
| Taxes, remuneration and social security | 45 | €4,615 | €5,657 | +€1,042 | +22.6% |
| Taxes | 450/3 | €4,615 | €5,657 | +€1,042 | +22.6% |
| Other amounts payable | 47/48 | €358,398 | €359,231 | +€833 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,519 | €1,360 | -€159 | -10.5% |
| Other operating charges | 640/8 | €792 | €1,010 | +€218 | +27.5% |
| Gross operating margin | 9900 | €87,888 | €92,800 | +€4,912 | +5.6% |
| Operating profit (loss) | 9901 | €87,096 | €91,790 | +€4,694 | +5.4% |
| Financial charges | 65/66B | €19,317 | €17,348 | -€1,969 | -10.2% |
| Recurring financial charges | 65 | €19,317 | €17,348 | -€1,969 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €67,779 | €74,442 | +€6,663 | +9.8% |
| Income taxes | 67/77 | €13,556 | €14,888 | +€1,333 | +9.8% |
| Profit (loss) for the period | 9904 | €54,223 | €59,554 | +€5,331 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,223 | €59,554 | +€5,331 | +9.8% |
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 4 October 2026 via checked.be.