PHARMASSISTANCE: 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.
PHARMASSISTANCE
Largest movements
- Receivables within one year +€7,128
up €7,128 (+41.6%), from €17,119 to €24,246
- Tangible fixed assets -€1,291
down €1,291 (-27.1%), from €4,761 to €3,470
of which Other tangible fixed assets: -€692
- Cash +€507
up €507 (+75.7%), from €670 to €1,177
mainly Other debts (+€9,804) and Depreciation (+€1,291)
- Other debts +€9,804
up €9,804 (+3.0%), from €326,792 to €336,595
- Tax, wage and social debts -€1,611
down €1,611 (-100.0%), from €1,611 to €0
- Profit (loss) carried forward -€1,501
down €1,501 (-0.3%), from -€471,932 to -€473,433
- Trade debts -€356
down €356 (-5.8%), from €6,117 to €5,761
- Gross operating margin +€4,611
up €4,611 (+68.0%), from €6,782 to €11,393
- Financial charges -€429
down €429 (-3.4%), from €12,510 to €12,082
- Other operating charges -€336
down €336 (-34.4%), from €978 to €641
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 | €22,549 | €28,893 | +€6,344 | +28.1% |
| Fixed assets | 21/28 | €4,761 | €3,470 | -€1,291 | -27.1% |
| Tangible fixed assets | 22/27 | €4,761 | €3,470 | -€1,291 | -27.1% |
| Plant, machinery and equipment | 23 | €1,290 | €691 | -€600 | -46.5% |
| Other tangible fixed assets | 26 | €3,471 | €2,779 | -€692 | -19.9% |
| Current assets | 29/58 | €17,788 | €25,423 | +€7,635 | +42.9% |
| Amounts receivable within one year | 40/41 | €17,119 | €24,246 | +€7,128 | +41.6% |
| Other amounts receivable | 41 | €17,119 | €24,246 | +€7,128 | +41.6% |
| Cash at bank and in hand | 54/58 | €670 | €1,177 | +€507 | +75.7% |
| Total equity and liabilities | 10/49 | €22,549 | €28,893 | +€6,344 | +28.1% |
| Equity | 10/15 | -€366,932 | -€368,433 | -€1,501 | -0.4% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€471,932 | -€473,433 | -€1,501 | -0.3% |
| Amounts payable | 17/49 | €389,482 | €397,327 | +€7,845 | +2.0% |
| Amounts payable after more than one year | 17 | €54,962 | €54,962 | = | 0.0% |
| Financial debts | 170/4 | €54,962 | €54,962 | = | 0.0% |
| Amounts payable within one year | 42/48 | €334,520 | €342,356 | +€7,836 | +2.3% |
| Trade debts | 44 | €6,117 | €5,761 | -€356 | -5.8% |
| Suppliers | 440/4 | €6,117 | €5,761 | -€356 | -5.8% |
| Taxes, remuneration and social security | 45 | €1,611 | €0 | -€1,611 | -100.0% |
| Taxes | 450/3 | €1,611 | €0 | -€1,611 | -100.0% |
| Other amounts payable | 47/48 | €326,792 | €336,595 | +€9,804 | +3.0% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,291 | +€91 | +7.6% |
| Other operating charges | 640/8 | €978 | €641 | -€336 | -34.4% |
| Gross operating margin | 9900 | €6,782 | €11,393 | +€4,611 | +68.0% |
| Operating profit (loss) | 9901 | €4,604 | €9,460 | +€4,856 | +105.5% |
| Financial income | 75/76B | €1,104 | €1,121 | +€17 | +1.6% |
| Recurring financial income | 75 | €1,104 | €1,121 | +€17 | +1.6% |
| Financial charges | 65/66B | €12,510 | €12,082 | -€429 | -3.4% |
| Recurring financial charges | 65 | €12,510 | €12,082 | -€429 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,803 | -€1,501 | +€5,302 | +77.9% |
| Profit (loss) for the period | 9904 | -€6,803 | -€1,501 | +€5,302 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,803 | -€1,501 | +€5,302 | +77.9% |
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 3 October 2026 via checked.be.