Pharmaplus Detimmerman: 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.
Pharmaplus Detimmerman
Largest movements
- Receivables within one year +€179,359
up €179,359 (+96.3%), from €186,179 to €365,537
of which Trade receivables: +€146,944
- Intangible fixed assets -€66,000
down €66,000 (-40.0%), from €165,000 to €99,000
- Deferred charges and accrued income -€61,311
down €61,311 (-97.1%), from €63,166 to €1,856
- Cash -€55,034
down €55,034 (-42.2%), from €130,455 to €75,421
mainly Receivables within one year (-€179,359) and Debts after one year (-€90,926)
- Stocks and contracts +€15,998
up €15,998 (+10.4%), from €154,411 to €170,409
- Debts after one year -€90,926
down €90,926 (-51.5%), from €176,669 to €85,743
- Trade debts +€72,972
up €72,972 (+45.9%), from €158,811 to €231,783
- Other debts +€26,115
new in 2025: €26,115
- Staff costs +€72,692
up €72,692 (+52.3%), from €139,085 to €211,776
- Financial charges -€48,596
down €48,596 (-90.7%), from €53,598 to €5,002
- Other operating charges -€11,687
down €11,687 (-67.4%), from €17,352 to €5,665
- Taxes -€11,047
down €11,047 (-80.2%), from €13,769 to €2,722
- Gross operating margin -€6,906
down €6,906 (-2.0%), from €347,902 to €340,996
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 | €790,950 | €803,004 | +€12,054 | +1.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €256,739 | €189,781 | -€66,958 | -26.1% |
| Intangible fixed assets | 21 | €165,000 | €99,000 | -€66,000 | -40.0% |
| Tangible fixed assets | 22/27 | €91,739 | €90,781 | -€958 | -1.0% |
| Plant, machinery and equipment | 23 | €90,672 | €12,900 | -€77,772 | -85.8% |
| Furniture and vehicles | 24 | €1,067 | €19,745 | +€18,678 | +1,751% |
| Other tangible fixed assets | 26 | - | €58,136 | +€58,136 | |
| Current assets | 29/58 | €534,211 | €613,223 | +€79,013 | +14.8% |
| Stocks and contracts in progress | 3 | €154,411 | €170,409 | +€15,998 | +10.4% |
| Stocks | 30/36 | €154,411 | €170,409 | +€15,998 | +10.4% |
| Amounts receivable within one year | 40/41 | €186,179 | €365,537 | +€179,359 | +96.3% |
| Trade receivables | 40 | €101,757 | €248,701 | +€146,944 | +144% |
| Other amounts receivable | 41 | €84,421 | €116,836 | +€32,415 | +38.4% |
| Cash at bank and in hand | 54/58 | €130,455 | €75,421 | -€55,034 | -42.2% |
| Deferred charges and accrued income | 490/1 | €63,166 | €1,856 | -€61,311 | -97.1% |
| Total equity and liabilities | 10/49 | €790,950 | €803,004 | +€12,054 | +1.5% |
| Equity | 10/15 | €318,921 | €321,039 | +€2,118 | +0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,189 | €261,189 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €261,189 | €259,189 | -€2,000 | -0.8% |
| Profit (loss) carried forward | 14 | €37,731 | €39,849 | +€2,118 | +5.6% |
| Amounts payable | 17/49 | €472,029 | €481,965 | +€9,936 | +2.1% |
| Amounts payable after more than one year | 17 | €176,669 | €85,743 | -€90,926 | -51.5% |
| Financial debts | 170/4 | €176,669 | €85,743 | -€90,926 | -51.5% |
| Amounts payable within one year | 42/48 | €295,360 | €396,222 | +€100,862 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €109,519 | €107,294 | -€2,225 | -2.0% |
| Trade debts | 44 | €158,811 | €231,783 | +€72,972 | +45.9% |
| Suppliers | 440/4 | €158,811 | €231,783 | +€72,972 | +45.9% |
| Taxes, remuneration and social security | 45 | €27,030 | €31,031 | +€4,000 | +14.8% |
| Taxes | 450/3 | €6,637 | €1,504 | -€5,133 | -77.3% |
| Remuneration and social security | 454/9 | €20,393 | €29,527 | +€9,133 | +44.8% |
| Other amounts payable | 47/48 | - | €26,115 | +€26,115 | |
| Remuneration, social security and pensions | 62 | €139,085 | €211,776 | +€72,692 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,737 | €88,748 | +€2,011 | +2.3% |
| Other operating charges | 640/8 | €17,352 | €5,665 | -€11,687 | -67.4% |
| Gross operating margin | 9900 | €347,902 | €340,996 | -€6,906 | -2.0% |
| Operating profit (loss) | 9901 | €104,728 | €34,806 | -€69,922 | -66.8% |
| Financial income | 75/76B | €370 | €35 | -€335 | -90.6% |
| Recurring financial income | 75 | €370 | €35 | -€335 | -90.6% |
| Financial charges | 65/66B | €53,598 | €5,002 | -€48,596 | -90.7% |
| Recurring financial charges | 65 | €53,598 | €5,002 | -€48,596 | -90.7% |
| Profit (loss) for the period before taxes | 9903 | €51,500 | €29,840 | -€21,661 | -42.1% |
| Income taxes | 67/77 | €13,769 | €2,722 | -€11,047 | -80.2% |
| Profit (loss) for the period | 9904 | €37,731 | €27,118 | -€10,614 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,731 | €27,118 | -€10,614 | -28.1% |
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 20 October 2026 via checked.be.