Pharmann Consult: 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.
Pharmann Consult
Largest movements
- Cash +€66,787
up €66,787 (+8275.5%), from €807 to €67,594
mainly Net result for the year (+€56,542) and Tax, wage and social debts (+€4,826)
- Profit (loss) carried forward +€56,542
up €56,542, from -€1,904 to €54,638
- Tax, wage and social debts +€4,826
new in 2025: €4,826
- Other debts +€3,412
new in 2025: €3,412
- Accrued charges and deferred income +€1,600
new in 2025: €1,600
- Gross operating margin +€70,439
up €70,439, from -€830 to €69,609
- Taxes +€13,023
new in 2025: €13,023
- Depreciation -€1,024
no longer reported in 2025 (was €1,024)
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 | €1,096 | €68,126 | +€67,030 | +6115.3% |
| Current assets | 29/58 | €1,096 | €68,126 | +€67,030 | +6115.3% |
| Amounts receivable within one year | 40/41 | €289 | €532 | +€243 | +84.2% |
| Trade receivables | 40 | - | €532 | +€532 | |
| Other amounts receivable | 41 | €289 | - | -€289 | |
| Cash at bank and in hand | 54/58 | €807 | €67,594 | +€66,787 | +8275.5% |
| Total equity and liabilities | 10/49 | €1,096 | €68,126 | +€67,030 | +6115.3% |
| Equity | 10/15 | €1,096 | €57,638 | +€56,542 | +5158.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,904 | €54,638 | +€56,542 | |
| Amounts payable | 17/49 | - | €10,488 | +€10,488 | |
| Amounts payable within one year | 42/48 | - | €8,888 | +€8,888 | |
| Trade debts | 44 | - | €649 | +€649 | |
| Suppliers | 440/4 | - | €649 | +€649 | |
| Taxes, remuneration and social security | 45 | - | €4,826 | +€4,826 | |
| Taxes | 450/3 | - | €4,826 | +€4,826 | |
| Other amounts payable | 47/48 | - | €3,412 | +€3,412 | |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | - | -€1,024 | |
| Other operating charges | 640/8 | €50 | €120 | +€70 | +140.0% |
| Gross operating margin | 9900 | -€830 | €69,609 | +€70,439 | |
| Operating profit (loss) | 9901 | -€1,904 | €69,489 | +€71,393 | |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | -€1,904 | €69,565 | +€71,469 | |
| Income taxes | 67/77 | - | €13,023 | +€13,023 | |
| Profit (loss) for the period | 9904 | -€1,904 | €56,542 | +€58,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,904 | €56,542 | +€58,446 |
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.