Pharmaphie EVG: 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.
Pharmaphie EVG
Largest movements
- Stocks and contracts +€3,765
up €3,765 (+3.4%), from €112,330 to €116,095
- Tangible fixed assets +€3,098
up €3,098 (+11.0%), from €28,181 to €31,278
of which Furniture and vehicles: +€2,408
- Trade debts +€17,000
up €17,000 (+26.4%), from €64,352 to €81,352
- Other debts -€9,500
down €9,500 (-23.8%), from €40,000 to €30,500
- Reserves +€4,456
up €4,456 (+11.2%), from €39,940 to €44,396
of which Distributable reserves: +€4,456
- Gross operating margin -€16,097
down €16,097 (-10.8%), from €148,916 to €132,818
- Staff costs +€3,414
up €3,414 (+3.9%), from €86,646 to €90,060
- Taxes -€2,238
down €2,238 (-47.8%), from €4,684 to €2,445
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 | €219,151 | €229,312 | +€10,161 | +4.6% |
| Fixed assets | 21/28 | €28,181 | €31,278 | +€3,098 | +11.0% |
| Tangible fixed assets | 22/27 | €28,181 | €31,278 | +€3,098 | +11.0% |
| Land and buildings | 22 | €24,400 | €24,247 | -€153 | -0.6% |
| Plant, machinery and equipment | 23 | €3,780 | €4,623 | +€842 | +22.3% |
| Furniture and vehicles | 24 | - | €2,408 | +€2,408 | |
| Current assets | 29/58 | €190,970 | €198,034 | +€7,063 | +3.7% |
| Stocks and contracts in progress | 3 | €112,330 | €116,095 | +€3,765 | +3.4% |
| Stocks | 30/36 | €112,330 | €116,095 | +€3,765 | +3.4% |
| Amounts receivable within one year | 40/41 | €42,273 | €42,869 | +€596 | +1.4% |
| Trade receivables | 40 | €42,051 | €42,773 | +€722 | +1.7% |
| Other amounts receivable | 41 | €222 | €96 | -€126 | -56.7% |
| Cash at bank and in hand | 54/58 | €30,056 | €32,299 | +€2,243 | +7.5% |
| Deferred charges and accrued income | 490/1 | €6,311 | €6,771 | +€459 | +7.3% |
| Total equity and liabilities | 10/49 | €219,151 | €229,312 | +€10,161 | +4.6% |
| Equity | 10/15 | €101,440 | €105,896 | +€4,456 | +4.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €39,940 | €44,396 | +€4,456 | +11.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €33,790 | €38,246 | +€4,456 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,711 | €123,416 | +€5,705 | +4.8% |
| Amounts payable within one year | 42/48 | €117,711 | €123,416 | +€5,705 | +4.8% |
| Trade debts | 44 | €64,352 | €81,352 | +€17,000 | +26.4% |
| Suppliers | 440/4 | €64,352 | €81,352 | +€17,000 | +26.4% |
| Taxes, remuneration and social security | 45 | €13,359 | €11,564 | -€1,795 | -13.4% |
| Taxes | 450/3 | €2,259 | €75 | -€2,184 | -96.7% |
| Remuneration and social security | 454/9 | €11,100 | €11,489 | +€389 | +3.5% |
| Other amounts payable | 47/48 | €40,000 | €30,500 | -€9,500 | -23.8% |
| Remuneration, social security and pensions | 62 | €86,646 | €90,060 | +€3,414 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €1,254 | -€1,074 | -46.1% |
| Other operating charges | 640/8 | €2,222 | €2,393 | +€172 | +7.7% |
| Gross operating margin | 9900 | €148,916 | €132,818 | -€16,097 | -10.8% |
| Operating profit (loss) | 9901 | €57,720 | €39,111 | -€18,610 | -32.2% |
| Financial income | 75/76B | €931 | €861 | -€70 | -7.5% |
| Recurring financial income | 75 | €931 | €861 | -€70 | -7.5% |
| Financial charges | 65/66B | €3,065 | €2,570 | -€495 | -16.2% |
| Recurring financial charges | 65 | €3,065 | €2,570 | -€495 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €55,587 | €37,402 | -€18,185 | -32.7% |
| Income taxes | 67/77 | €4,684 | €2,445 | -€2,238 | -47.8% |
| Profit (loss) for the period | 9904 | €50,903 | €34,956 | -€15,947 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,903 | €34,956 | -€15,947 | -31.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.