PHARMALEURIDAN: 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.
PHARMALEURIDAN
Largest movements
- Cash +€36,423
up €36,423 (+81.1%), from €44,918 to €81,341
mainly Net result for the year (+€48,236) and Depreciation (+€328)
- Reserves +€46,570
up €46,570 (+7.3%), from €641,781 to €688,351
- Other debts -€8,852
down €8,852 (-84.2%), from €10,518 to €1,666
No income-statement line moved by more than 1% of the activity.
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 | €813,012 | €850,232 | +€37,220 | +4.6% |
| Fixed assets | 21/28 | €750,459 | €750,131 | -€328 | 0.0% |
| Tangible fixed assets | 22/27 | €459 | €131 | -€328 | -71.4% |
| Furniture and vehicles | 24 | €459 | €131 | -€328 | -71.4% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €62,553 | €100,101 | +€37,548 | +60.0% |
| Amounts receivable within one year | 40/41 | €302 | €1,130 | +€828 | +274% |
| Other amounts receivable | 41 | €302 | €1,130 | +€828 | +274% |
| Current investments | 50/53 | €17,333 | €17,630 | +€297 | +1.7% |
| Cash at bank and in hand | 54/58 | €44,918 | €81,341 | +€36,423 | +81.1% |
| Total equity and liabilities | 10/49 | €813,012 | €850,232 | +€37,220 | +4.6% |
| Equity | 10/15 | €716,781 | €763,351 | +€46,570 | +6.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €641,781 | €688,351 | +€46,570 | +7.3% |
| Distributable reserves | 133 | €641,781 | €688,351 | +€46,570 | +7.3% |
| Amounts payable | 17/49 | €96,231 | €86,881 | -€9,350 | -9.7% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,172 | €8,881 | -€9,291 | -51.1% |
| Trade debts | 44 | €4,143 | €3,912 | -€232 | -5.6% |
| Suppliers | 440/4 | €4,143 | €3,912 | -€232 | -5.6% |
| Taxes, remuneration and social security | 45 | €3,511 | €3,303 | -€208 | -5.9% |
| Taxes | 450/3 | €3,511 | €3,303 | -€208 | -5.9% |
| Other amounts payable | 47/48 | €10,518 | €1,666 | -€8,852 | -84.2% |
| Accrued charges and deferred income | 492/3 | €3,059 | €3,000 | -€59 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €328 | = | 0.0% |
| Other operating charges | 640/8 | €826 | €749 | -€77 | -9.3% |
| Gross operating margin | 9900 | €69,619 | €70,195 | +€575 | +0.8% |
| Operating profit (loss) | 9901 | €68,466 | €69,118 | +€652 | +1.0% |
| Financial income | 75/76B | €253 | €297 | +€44 | +17.3% |
| Recurring financial income | 75 | €253 | €297 | +€44 | +17.3% |
| Financial charges | 65/66B | €3,030 | €3,090 | +€60 | +2.0% |
| Recurring financial charges | 65 | €3,030 | €3,090 | +€60 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €65,689 | €66,325 | +€636 | +1.0% |
| Income taxes | 67/77 | €17,915 | €18,089 | +€173 | +1.0% |
| Profit (loss) for the period | 9904 | €47,774 | €48,236 | +€462 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,774 | €48,236 | +€462 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.