PHARMAPRO: 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.
PHARMAPRO
Largest movements
- Cash +€255,954
up €255,954 (+27.6%), from €928,008 to €1.2m
mainly Other debts (+€255,000) and Net result for the year (+€252,816)
- Other debts +€255,000
new in 2025: €255,000
- Financial income +€113,068
up €113,068 (+78.2%), from €144,639 to €257,708
- Other operating charges -€1,093
down €1,093 (-47.3%), from €2,314 to €1,221
- Gross operating margin +€192
up €192 (+5.4%), from -€3,534 to -€3,341
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 | €3,483,858 | €3,739,812 | +€255,954 | +7.3% |
| Fixed assets | 21/28 | €2,478,935 | €2,478,935 | = | 0.0% |
| Financial fixed assets | 28 | €2,478,935 | €2,478,935 | = | 0.0% |
| Current assets | 29/58 | €1,004,923 | €1,260,877 | +€255,954 | +25.5% |
| Amounts receivable within one year | 40/41 | €76,915 | €76,915 | = | 0.0% |
| Other amounts receivable | 41 | €76,915 | €76,915 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €928,008 | €1,183,962 | +€255,954 | +27.6% |
| Total equity and liabilities | 10/49 | €3,483,858 | €3,739,812 | +€255,954 | +7.3% |
| Equity | 10/15 | €3,482,299 | €3,480,115 | -€2,184 | -0.1% |
| Contributions | 10/11 | €2,480,000 | €2,480,000 | = | 0.0% |
| Capital | 10 | €2,480,000 | €2,480,000 | = | 0.0% |
| Issued capital | 100 | €2,480,000 | €2,480,000 | = | 0.0% |
| Reserves | 13 | €1,002,299 | €1,000,115 | -€2,184 | -0.2% |
| Non-distributable reserves | 130/1 | €36,636 | €49,277 | +€12,641 | +34.5% |
| Legal reserve | 130 | €36,636 | €49,277 | +€12,641 | +34.5% |
| Distributable reserves | 133 | €965,663 | €950,838 | -€14,825 | -1.5% |
| Amounts payable | 17/49 | €1,559 | €259,697 | +€258,138 | +16562.7% |
| Amounts payable within one year | 42/48 | €1,559 | €259,697 | +€258,138 | +16562.7% |
| Trade debts | 44 | €1,559 | €4,697 | +€3,138 | +201.4% |
| Suppliers | 440/4 | €1,559 | €4,697 | +€3,138 | +201.4% |
| Other amounts payable | 47/48 | - | €255,000 | +€255,000 | |
| Other operating charges | 640/8 | €2,314 | €1,221 | -€1,093 | -47.3% |
| Gross operating margin | 9900 | -€3,534 | -€3,341 | +€192 | +5.4% |
| Operating profit (loss) | 9901 | -€5,848 | -€4,562 | +€1,286 | +22.0% |
| Financial income | 75/76B | €144,639 | €257,708 | +€113,068 | +78.2% |
| Recurring financial income | 75 | €144,639 | €257,708 | +€113,068 | +78.2% |
| Financial charges | 65/66B | €329 | €330 | +€2 | +0.5% |
| Recurring financial charges | 65 | €329 | €330 | +€2 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €138,463 | €252,816 | +€114,353 | +82.6% |
| Profit (loss) for the period | 9904 | €138,463 | €252,816 | +€114,353 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,463 | €252,816 | +€114,353 | +82.6% |
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 7 October 2026 via checked.be.