PharmaSci: 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.
PharmaSci
Largest movements
- Receivables within one year +€23,716
up €23,716 (+107.1%), from €22,137 to €45,853
- Debts after one year -€90,539
down €90,539 (-16.3%), from €556,007 to €465,467
- Reserves +€61,401
up €61,401 (+8.0%), from €763,806 to €825,207
of which Distributable reserves: +€61,401
- Other debts +€57,582
up €57,582 (+31.5%), from €182,964 to €240,546
- Tax, wage and social debts +€18,805
up €18,805 (+48.0%), from €39,203 to €58,008
of which Taxes: +€18,805
- Gross operating margin -€79,502
down €79,502 (-45.8%), from €173,598 to €94,096
- Taxes -€18,516
down €18,516 (-49.6%), from €37,314 to €18,798
- Financial charges -€6,744
down €6,744 (-33.0%), from €20,448 to €13,704
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 | €1,678,722 | €1,702,588 | +€23,866 | +1.4% |
| Fixed assets | 21/28 | €1,653,734 | €1,653,734 | = | 0.0% |
| Financial fixed assets | 28 | €1,653,734 | €1,653,734 | = | 0.0% |
| Current assets | 29/58 | €24,988 | €48,854 | +€23,866 | +95.5% |
| Amounts receivable within one year | 40/41 | €22,137 | €45,853 | +€23,716 | +107.1% |
| Other amounts receivable | 41 | €22,137 | €45,853 | +€23,716 | +107.1% |
| Cash at bank and in hand | 54/58 | €0 | €146 | +€146 | |
| Deferred charges and accrued income | 490/1 | €2,851 | €2,855 | +€4 | +0.1% |
| Total equity and liabilities | 10/49 | €1,678,722 | €1,702,588 | +€23,866 | +1.4% |
| Equity | 10/15 | €782,406 | €843,807 | +€61,401 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €763,806 | €825,207 | +€61,401 | +8.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €763,806 | €825,207 | +€61,401 | +8.0% |
| Amounts payable | 17/49 | €896,316 | €858,781 | -€37,535 | -4.2% |
| Amounts payable after more than one year | 17 | €556,007 | €465,467 | -€90,539 | -16.3% |
| Financial debts | 170/4 | €556,007 | €465,467 | -€90,539 | -16.3% |
| Amounts payable within one year | 42/48 | €336,840 | €390,089 | +€53,249 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €95,739 | €90,539 | -€5,199 | -5.4% |
| Financial debts | 43 | €14,037 | €0 | -€14,037 | -100.0% |
| Credit institutions | 430/8 | €14,037 | €0 | -€14,037 | -100.0% |
| Trade debts | 44 | €4,898 | €996 | -€3,902 | -79.7% |
| Suppliers | 440/4 | €4,898 | €996 | -€3,902 | -79.7% |
| Taxes, remuneration and social security | 45 | €39,203 | €58,008 | +€18,805 | +48.0% |
| Taxes | 450/3 | €39,203 | €58,008 | +€18,805 | +48.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €182,964 | €240,546 | +€57,582 | +31.5% |
| Accrued charges and deferred income | 492/3 | €3,469 | €3,225 | -€245 | -7.1% |
| Other operating charges | 640/8 | €1,653 | €1,990 | +€337 | +20.4% |
| Gross operating margin | 9900 | €173,598 | €94,096 | -€79,502 | -45.8% |
| Operating profit (loss) | 9901 | €171,945 | €92,106 | -€79,839 | -46.4% |
| Financial income | 75/76B | €1,855 | €1,798 | -€58 | -3.1% |
| Recurring financial income | 75 | €1,855 | €1,798 | -€58 | -3.1% |
| Financial charges | 65/66B | €20,448 | €13,704 | -€6,744 | -33.0% |
| Recurring financial charges | 65 | €20,448 | €13,704 | -€6,744 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €153,352 | €80,200 | -€73,153 | -47.7% |
| Income taxes | 67/77 | €37,314 | €18,798 | -€18,516 | -49.6% |
| Profit (loss) for the period | 9904 | €116,038 | €61,401 | -€54,637 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,038 | €61,401 | -€54,637 | -47.1% |
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.