PHARMAPLUS ROCOURT: 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 ROCOURT
Largest movements
- Intangible fixed assets -€31,100
down €31,100 (-26.2%), from €118,606 to €87,506
- Cash -€20,644
down €20,644 (-46.1%), from €44,772 to €24,128
mainly Debts after one year (-€52,966) and Other debts (-€19,819)
- Stocks and contracts -€13,974
down €13,974 (-9.0%), from €154,442 to €140,468
- Receivables within one year +€5,311
up €5,311 (+4.0%), from €133,977 to €139,288
of which Trade receivables: +€8,062
- Debts after one year -€52,966
down €52,966 (-28.1%), from €188,681 to €135,714
- Profit (loss) carried forward +€32,216
up €32,216 (+37.6%), from -€85,693 to -€53,477
- Other debts -€19,819
down €19,819 (-25.3%), from €78,319 to €58,500
- Trade debts -€15,718
down €15,718 (-8.4%), from €186,405 to €170,688
- Current portion of long-term debt -€11,876
down €11,876 (-22.3%), from €53,175 to €41,300
- Gross operating margin +€70,755
up €70,755 (+32.1%), from €220,080 to €290,836
- Staff costs +€43,264
up €43,264 (+24.8%), from €174,710 to €217,973
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 | €465,293 | €400,037 | -€65,256 | -14.0% |
| Fixed assets | 21/28 | €128,015 | €95,229 | -€32,786 | -25.6% |
| Intangible fixed assets | 21 | €118,606 | €87,506 | -€31,100 | -26.2% |
| Tangible fixed assets | 22/27 | €9,409 | €7,723 | -€1,686 | -17.9% |
| Plant, machinery and equipment | 23 | €474 | €409 | -€65 | -13.6% |
| Furniture and vehicles | 24 | €447 | €1,648 | +€1,201 | +269% |
| Other tangible fixed assets | 26 | €8,488 | €5,666 | -€2,822 | -33.2% |
| Current assets | 29/58 | €337,278 | €304,808 | -€32,470 | -9.6% |
| Stocks and contracts in progress | 3 | €154,442 | €140,468 | -€13,974 | -9.0% |
| Stocks | 30/36 | €154,442 | €140,468 | -€13,974 | -9.0% |
| Amounts receivable within one year | 40/41 | €133,977 | €139,288 | +€5,311 | +4.0% |
| Trade receivables | 40 | €93,726 | €101,788 | +€8,062 | +8.6% |
| Other amounts receivable | 41 | €40,251 | €37,500 | -€2,751 | -6.8% |
| Current investments | 50/53 | €28 | €28 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,772 | €24,128 | -€20,644 | -46.1% |
| Deferred charges and accrued income | 490/1 | €4,059 | €896 | -€3,163 | -77.9% |
| Total equity and liabilities | 10/49 | €465,293 | €400,037 | -€65,256 | -14.0% |
| Equity | 10/15 | -€61,075 | -€28,859 | +€32,216 | +52.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €5,618 | €5,618 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,693 | -€53,477 | +€32,216 | +37.6% |
| Amounts payable | 17/49 | €526,367 | €428,896 | -€97,472 | -18.5% |
| Amounts payable after more than one year | 17 | €188,681 | €135,714 | -€52,966 | -28.1% |
| Financial debts | 170/4 | €188,681 | €135,714 | -€52,966 | -28.1% |
| Amounts payable within one year | 42/48 | €337,687 | €293,181 | -€44,506 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €53,175 | €41,300 | -€11,876 | -22.3% |
| Trade debts | 44 | €186,405 | €170,688 | -€15,718 | -8.4% |
| Suppliers | 440/4 | €186,405 | €170,688 | -€15,718 | -8.4% |
| Taxes, remuneration and social security | 45 | €19,787 | €22,694 | +€2,907 | +14.7% |
| Taxes | 450/3 | €1,548 | €3,291 | +€1,743 | +113% |
| Remuneration and social security | 454/9 | €18,240 | €19,403 | +€1,164 | +6.4% |
| Other amounts payable | 47/48 | €78,319 | €58,500 | -€19,819 | -25.3% |
| Remuneration, social security and pensions | 62 | €174,710 | €217,973 | +€43,264 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,807 | €34,486 | -€321 | -0.9% |
| Other operating charges | 640/8 | €1,766 | €1,893 | +€127 | +7.2% |
| Gross operating margin | 9900 | €220,080 | €290,836 | +€70,755 | +32.1% |
| Operating profit (loss) | 9901 | €8,798 | €36,483 | +€27,686 | +315% |
| Financial income | 75/76B | €656 | €743 | +€87 | +13.3% |
| Recurring financial income | 75 | €656 | €743 | +€87 | +13.3% |
| Financial charges | 65/66B | €6,000 | €5,010 | -€989 | -16.5% |
| Recurring financial charges | 65 | €6,000 | €5,010 | -€989 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €3,454 | €32,216 | +€28,762 | +833% |
| Profit (loss) for the period | 9904 | €3,454 | €32,216 | +€28,762 | +833% |
| Profit (loss) for the period to be appropriated | 9905 | €3,454 | €32,216 | +€28,762 | +833% |
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 15 October 2026 via checked.be.