PHARMAXESS CONSULTING: 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.
PHARMAXESS CONSULTING
Largest movements
- Receivables within one year -€4,535
down €4,535 (-29.3%), from €15,482 to €10,947
of which Trade receivables: -€5,129
- Deferred charges and accrued income +€4,485
new in 2025: €4,485
- Cash +€2,747
up €2,747 (+50.5%), from €5,435 to €8,182
mainly Receivables within one year (+€4,535) and Net result for the year (+€2,289)
- Tangible fixed assets -€597
down €597 (-24.6%), from €2,423 to €1,826
of which Other tangible fixed assets: -€385
- Reserves +€2,289
up €2,289 (+54.4%), from €4,208 to €6,498
- Tax, wage and social debts -€1,230
down €1,230 (-24.3%), from €5,055 to €3,825
- Trade debts +€1,000
up €1,000 (+48.2%), from €2,076 to €3,077
- Financial charges +€1,765
up €1,765 (+240%), from €736 to €2,501
- Gross operating margin +€462
up €462 (+7.3%), from €6,332 to €6,794
- Depreciation +€459
up €459 (+332%), from €138 to €597
- Taxes +€157
up €157 (+12.6%), from €1,249 to €1,406
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 | €23,340 | €25,440 | +€2,100 | +9.0% |
| Fixed assets | 21/28 | €2,423 | €1,826 | -€597 | -24.6% |
| Tangible fixed assets | 22/27 | €2,423 | €1,826 | -€597 | -24.6% |
| Furniture and vehicles | 24 | €587 | €374 | -€212 | -36.2% |
| Other tangible fixed assets | 26 | €1,837 | €1,452 | -€385 | -21.0% |
| Current assets | 29/58 | €20,917 | €23,613 | +€2,697 | +12.9% |
| Amounts receivable within one year | 40/41 | €15,482 | €10,947 | -€4,535 | -29.3% |
| Trade receivables | 40 | €14,731 | €9,602 | -€5,129 | -34.8% |
| Other amounts receivable | 41 | €751 | €1,345 | +€594 | +79.1% |
| Cash at bank and in hand | 54/58 | €5,435 | €8,182 | +€2,747 | +50.5% |
| Deferred charges and accrued income | 490/1 | - | €4,485 | +€4,485 | |
| Total equity and liabilities | 10/49 | €23,340 | €25,440 | +€2,100 | +9.0% |
| Equity | 10/15 | €7,208 | €9,498 | +€2,289 | +31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,208 | €6,498 | +€2,289 | +54.4% |
| Distributable reserves | 133 | €4,208 | €6,498 | +€2,289 | +54.4% |
| Amounts payable | 17/49 | €16,132 | €15,942 | -€190 | -1.2% |
| Amounts payable within one year | 42/48 | €16,132 | €15,942 | -€190 | -1.2% |
| Trade debts | 44 | €2,076 | €3,077 | +€1,000 | +48.2% |
| Suppliers | 440/4 | €2,076 | €3,077 | +€1,000 | +48.2% |
| Taxes, remuneration and social security | 45 | €5,055 | €3,825 | -€1,230 | -24.3% |
| Taxes | 450/3 | €5,055 | €3,825 | -€1,230 | -24.3% |
| Other amounts payable | 47/48 | €9,000 | €9,040 | +€40 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138 | €597 | +€459 | +332% |
| Gross operating margin | 9900 | €6,332 | €6,794 | +€462 | +7.3% |
| Operating profit (loss) | 9901 | €6,193 | €6,197 | +€3 | +0.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €736 | €2,501 | +€1,765 | +240% |
| Recurring financial charges | 65 | €736 | €2,501 | +€1,765 | +240% |
| Profit (loss) for the period before taxes | 9903 | €5,457 | €3,695 | -€1,762 | -32.3% |
| Income taxes | 67/77 | €1,249 | €1,406 | +€157 | +12.6% |
| Profit (loss) for the period | 9904 | €4,208 | €2,289 | -€1,919 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,208 | €2,289 | -€1,919 | -45.6% |
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 30 October 2026 via checked.be.