PHARMASOLUTIONS: 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.
PHARMASOLUTIONS
Largest movements
- Cash +€95,638
up €95,638 (+98.6%), from €97,041 to €192,680
mainly Net result for the year (+€70,854) and Tax, wage and social debts (+€23,339)
- Reserves +€70,854
up €70,854 (+64.9%), from €109,234 to €180,088
- Tax, wage and social debts +€23,339
up €23,339 (+244%), from €9,563 to €32,902
of which Taxes: +€23,039
- Gross operating margin +€23,571
up €23,571 (+31.7%), from €74,464 to €98,035
- Taxes +€12,015
up €12,015 (+80.1%), from €15,000 to €27,015
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 | €120,494 | €215,437 | +€94,943 | +78.8% |
| Current assets | 29/58 | €120,494 | €215,437 | +€94,943 | +78.8% |
| Amounts receivable within one year | 40/41 | €23,452 | €22,757 | -€696 | -3.0% |
| Trade receivables | 40 | €23,439 | €12,743 | -€10,696 | -45.6% |
| Other amounts receivable | 41 | €14 | €10,014 | +€10,000 | +71,686% |
| Cash at bank and in hand | 54/58 | €97,041 | €192,680 | +€95,638 | +98.6% |
| Total equity and liabilities | 10/49 | €120,494 | €215,437 | +€94,943 | +78.8% |
| Equity | 10/15 | €110,234 | €181,088 | +€70,854 | +64.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €109,234 | €180,088 | +€70,854 | +64.9% |
| Distributable reserves | 133 | €109,234 | €180,088 | +€70,854 | +64.9% |
| Amounts payable | 17/49 | €10,259 | €34,348 | +€24,089 | +235% |
| Amounts payable within one year | 42/48 | €10,259 | €34,348 | +€24,089 | +235% |
| Trade debts | 44 | €28 | €298 | +€270 | +950% |
| Suppliers | 440/4 | €28 | €298 | +€270 | +950% |
| Taxes, remuneration and social security | 45 | €9,563 | €32,902 | +€23,339 | +244% |
| Taxes | 450/3 | €5,363 | €28,402 | +€23,039 | +430% |
| Remuneration and social security | 454/9 | €4,200 | €4,500 | +€300 | +7.1% |
| Other amounts payable | 47/48 | €668 | €1,148 | +€480 | +71.9% |
| Gross operating margin | 9900 | €74,464 | €98,035 | +€23,571 | +31.7% |
| Operating profit (loss) | 9901 | €74,464 | €98,035 | +€23,571 | +31.7% |
| Financial charges | 65/66B | €91 | €166 | +€75 | +82.2% |
| Recurring financial charges | 65 | €91 | €166 | +€75 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | €74,373 | €97,869 | +€23,496 | +31.6% |
| Income taxes | 67/77 | €15,000 | €27,015 | +€12,015 | +80.1% |
| Profit (loss) for the period | 9904 | €59,373 | €70,854 | +€11,481 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,373 | €70,854 | +€11,481 | +19.3% |
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 13 October 2026 via checked.be.