PHARMALORRAINE: 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.
PHARMALORRAINE
Largest movements
- Receivables within one year +€79,386
up €79,386 (+23.5%), from €338,516 to €417,902
of which Other amounts receivable: +€76,821
- Tangible fixed assets -€47,805
down €47,805 (-9.1%), from €525,992 to €478,188
of which Land and buildings: -€43,509
- Cash -€33,388
down €33,388 (-28.2%), from €118,293 to €84,905
mainly Receivables within one year (-€79,386) and Tax, wage and social debts (-€48,169)
- Profit (loss) carried forward +€115,026
up €115,026 (+15.1%), from €761,497 to €876,523
- Tax, wage and social debts -€48,169
down €48,169 (-60.0%), from €80,320 to €32,151
of which Taxes: -€39,449
- Other debts -€42,130
down €42,130 (-57.2%), from €73,658 to €31,528
- Debts after one year -€41,545
down €41,545 (-15.4%), from €269,554 to €228,010
- Gross operating margin -€61,237
down €61,237 (-11.6%), from €527,121 to €465,884
- Financial charges -€11,658
down €11,658 (-32.3%), from €36,076 to €24,419
- Taxes -€9,531
down €9,531 (-18.6%), from €51,148 to €41,617
- Depreciation -€6,358
down €6,358 (-10.4%), from €61,113 to €54,755
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 | €2,275,333 | €2,258,612 | -€16,721 | -0.7% |
| Fixed assets | 21/28 | €1,598,746 | €1,550,941 | -€47,805 | -3.0% |
| Tangible fixed assets | 22/27 | €525,992 | €478,188 | -€47,805 | -9.1% |
| Land and buildings | 22 | €516,996 | €473,486 | -€43,509 | -8.4% |
| Plant, machinery and equipment | 23 | €558 | €61 | -€497 | -89.1% |
| Furniture and vehicles | 24 | €8,439 | €4,640 | -€3,799 | -45.0% |
| Financial fixed assets | 28 | €1,072,754 | €1,072,754 | = | 0.0% |
| Current assets | 29/58 | €676,587 | €707,670 | +€31,083 | +4.6% |
| Stocks and contracts in progress | 3 | €183,847 | €171,568 | -€12,279 | -6.7% |
| Stocks | 30/36 | €183,847 | €171,568 | -€12,279 | -6.7% |
| Amounts receivable within one year | 40/41 | €338,516 | €417,902 | +€79,386 | +23.5% |
| Trade receivables | 40 | €116,533 | €119,098 | +€2,564 | +2.2% |
| Other amounts receivable | 41 | €221,983 | €298,804 | +€76,821 | +34.6% |
| Current investments | 50/53 | €15,581 | €17,374 | +€1,794 | +11.5% |
| Cash at bank and in hand | 54/58 | €118,293 | €84,905 | -€33,388 | -28.2% |
| Deferred charges and accrued income | 490/1 | €20,350 | €15,921 | -€4,429 | -21.8% |
| Total equity and liabilities | 10/49 | €2,275,333 | €2,258,612 | -€16,721 | -0.7% |
| Equity | 10/15 | €1,509,697 | €1,624,723 | +€115,026 | +7.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €686,200 | €686,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €680,000 | €680,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €761,497 | €876,523 | +€115,026 | +15.1% |
| Amounts payable | 17/49 | €765,636 | €633,888 | -€131,747 | -17.2% |
| Amounts payable after more than one year | 17 | €269,554 | €228,010 | -€41,545 | -15.4% |
| Financial debts | 170/4 | €269,554 | €228,010 | -€41,545 | -15.4% |
| Amounts payable within one year | 42/48 | €468,541 | €371,358 | -€97,183 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €40,226 | €41,545 | +€1,318 | +3.3% |
| Financial debts | 43 | €136,808 | €138,162 | +€1,354 | +1.0% |
| Credit institutions | 430/8 | €136,808 | €138,162 | +€1,354 | +1.0% |
| Trade debts | 44 | €137,527 | €127,972 | -€9,555 | -6.9% |
| Suppliers | 440/4 | €137,527 | €127,972 | -€9,555 | -6.9% |
| Taxes, remuneration and social security | 45 | €80,320 | €32,151 | -€48,169 | -60.0% |
| Taxes | 450/3 | €47,466 | €8,017 | -€39,449 | -83.1% |
| Remuneration and social security | 454/9 | €32,855 | €24,134 | -€8,720 | -26.5% |
| Other amounts payable | 47/48 | €73,658 | €31,528 | -€42,130 | -57.2% |
| Accrued charges and deferred income | 492/3 | €27,541 | €34,521 | +€6,980 | +25.3% |
| Remuneration, social security and pensions | 62 | €220,450 | €220,889 | +€439 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,113 | €54,755 | -€6,358 | -10.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,938 | +€1,938 | |
| Other operating charges | 640/8 | €8,563 | €7,891 | -€672 | -7.8% |
| Non-recurring operating charges | 66A | €12,886 | €0 | -€12,886 | -100% |
| Gross operating margin | 9900 | €527,121 | €465,884 | -€61,237 | -11.6% |
| Operating profit (loss) | 9901 | €224,110 | €180,412 | -€43,698 | -19.5% |
| Financial income | 75/76B | €638 | €650 | +€11 | +1.8% |
| Recurring financial income | 75 | €638 | €650 | +€11 | +1.8% |
| Financial charges | 65/66B | €36,076 | €24,419 | -€11,658 | -32.3% |
| Recurring financial charges | 65 | €36,076 | €24,419 | -€11,658 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €188,672 | €156,643 | -€32,029 | -17.0% |
| Income taxes | 67/77 | €51,148 | €41,617 | -€9,531 | -18.6% |
| Profit (loss) for the period | 9904 | €137,524 | €115,026 | -€22,498 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €137,524 | €115,026 | -€22,498 | -16.4% |
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 24 October 2026 via checked.be.