PHARMAYOU WANZE: what changed
What changed
PHARMAYOU WANZE
NACE 46.460, Wholesale of pharmaceutical and medical goods
filed annual accounts (NBB)
Net result for the year
€166,052
2024 · €241,304-€75,252
Equity
€1.5m
2024 · €1.3m+€166,052
Cash
€339,229
2024 · €424,739-€85,510
Balance sheet total
€3.1m
2024 · €3.1m-€2,744
Largest movements
Assets
- Cash -€85,510
down €85,510 (-20.1%), from €424,739 to €339,229
mainly Debts after one year (-€86,667) and Investment in fixed assets (net) (-€83,329)
- Receivables within one year +€75,670
up €75,670 (+28.8%), from €262,510 to €338,179
of which Other amounts receivable: +€62,255
- Tangible fixed assets -€48,979
down €48,979 (-2.3%), from €2.1m to €2.1m
of which Land and buildings: -€50,217
- Stocks and contracts +€42,539
up €42,539 (+12.0%), from €354,416 to €396,955
Equity and liabilities
- Profit (loss) carried forward +€176,058
up €176,058 (+56.3%), from €312,870 to €488,928
- Debts after one year -€86,667
down €86,667 (-8.1%), from €1.1m to €982,222
- Other debts -€58,431
down €58,431 (-14.5%), from €402,925 to €344,494
Income statement
- Taxes +€49,779
up €49,779 (+337,715%), from €15 to €49,794
- Gross operating margin -€42,738
down €42,738 (-4.3%), from €1.0m to €962,287
- Staff costs +€17,771
up €17,771 (+3.5%), from €514,738 to €532,509
- Write-downs +€11,401
up €11,401, from -€1,260 to €10,141
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€241,304
Gross operating margin
-€42,738
Staff costs
-€17,771
Depreciation
-€7,292
Write-downs
-€11,401
Other operating charges
-€3,911
Financial income
-€1,028
Financial charges
+€5,972
Taxes
-€49,779
Deferred taxes and other
+€52,696
Result 2025
€166,052
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,486
Investment
-€83,329
Financing
-€86,667
Cash 2024
€424,739
From operations (derived)
+€84,486
Net result for the year
+€166,052
Depreciation
+€132,308
Stocks and contracts
-€42,539
Receivables within one year
-€75,670
Deferred charges and accrued income
-€13,537
Provisions
-€3,335
Trade debts
-€11,073
Tax, wage and social debts
-€9,290
Other debts
-€58,431
Investment (derived)
-€83,329
Investment in fixed assets (net)
-€83,329
Financing
-€86,667
Debts after one year
-€86,667
Cash 2025
€339,229
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,148,836 | €3,146,092 | -€2,744 | -0.1% |
| Fixed assets | 21/28 | €2,106,251 | €2,057,272 | -€48,979 | -2.3% |
| Tangible fixed assets | 22/27 | €2,106,251 | €2,057,272 | -€48,979 | -2.3% |
| Land and buildings | 22 | €2,068,310 | €2,018,093 | -€50,217 | -2.4% |
| Plant, machinery and equipment | 23 | €14,841 | €21,186 | +€6,345 | +42.8% |
| Furniture and vehicles | 24 | €23,099 | €17,993 | -€5,106 | -22.1% |
| Current assets | 29/58 | €1,042,586 | €1,088,820 | +€46,235 | +4.4% |
| Stocks and contracts in progress | 3 | €354,416 | €396,955 | +€42,539 | +12.0% |
| Stocks | 30/36 | €354,416 | €396,955 | +€42,539 | +12.0% |
| Amounts receivable within one year | 40/41 | €262,510 | €338,179 | +€75,670 | +28.8% |
| Trade receivables | 40 | €252,554 | €265,969 | +€13,415 | +5.3% |
| Other amounts receivable | 41 | €9,955 | €72,210 | +€62,255 | +625% |
| Cash at bank and in hand | 54/58 | €424,739 | €339,229 | -€85,510 | -20.1% |
| Deferred charges and accrued income | 490/1 | €921 | €14,458 | +€13,537 | +1,470% |
| Total equity and liabilities | 10/49 | €3,148,836 | €3,146,092 | -€2,744 | -0.1% |
| Equity | 10/15 | €1,294,117 | €1,460,169 | +€166,052 | +12.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €919,246 | €909,241 | -€10,006 | -1.1% |
| Non-distributable reserves | 130/1 | €25,727 | €25,727 | = | 0.0% |
| Legal reserve | 130 | - | €25,727 | +€25,727 | |
| Reserves not available under the articles | 1311 | €25,727 | - | -€25,727 | |
| Tax-exempt reserves | 132 | €260,025 | €250,020 | -€10,006 | -3.8% |
| Distributable reserves | 133 | €633,494 | €633,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €312,870 | €488,928 | +€176,058 | +56.3% |
| Provisions and deferred taxes | 16 | €67,925 | €64,590 | -€3,335 | -4.9% |
| Deferred taxes | 168 | €67,925 | €64,590 | -€3,335 | -4.9% |
| Amounts payable | 17/49 | €1,786,794 | €1,621,334 | -€165,461 | -9.3% |
| Amounts payable after more than one year | 17 | €1,068,889 | €982,222 | -€86,667 | -8.1% |
| Financial debts | 170/4 | €1,068,889 | €982,222 | -€86,667 | -8.1% |
| Amounts payable within one year | 42/48 | €717,905 | €639,111 | -€78,794 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €86,667 | €86,667 | = | 0.0% |
| Trade debts | 44 | €162,218 | €151,144 | -€11,073 | -6.8% |
| Suppliers | 440/4 | €162,218 | €151,144 | -€11,073 | -6.8% |
| Taxes, remuneration and social security | 45 | €66,096 | €56,806 | -€9,290 | -14.1% |
| Taxes | 450/3 | €4,313 | €3,563 | -€750 | -17.4% |
| Remuneration and social security | 454/9 | €61,783 | €53,243 | -€8,540 | -13.8% |
| Other amounts payable | 47/48 | €402,925 | €344,494 | -€58,431 | -14.5% |
| Non-recurring operating income | 76A | €210,275 | - | -€210,275 | |
| Remuneration, social security and pensions | 62 | €514,738 | €532,509 | +€17,771 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,016 | €132,308 | +€7,292 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,260 | €10,141 | +€11,401 | |
| Other operating charges | 640/8 | €4,251 | €8,162 | +€3,911 | +92.0% |
| Gross operating margin | 9900 | €1,005,025 | €962,287 | -€42,738 | -4.3% |
| Operating profit (loss) | 9901 | €362,281 | €279,168 | -€83,113 | -22.9% |
| Financial income | 75/76B | €1,756 | €728 | -€1,028 | -58.5% |
| Recurring financial income | 75 | €1,756 | €728 | -€1,028 | -58.5% |
| Financial charges | 65/66B | €73,357 | €67,385 | -€5,972 | -8.1% |
| Recurring financial charges | 65 | €73,357 | €67,385 | -€5,972 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €290,679 | €212,511 | -€78,169 | -26.9% |
| Transfer from deferred taxes | 780 | €3,208 | €3,335 | +€127 | +4.0% |
| Transfer to deferred taxes | 680 | €52,569 | - | -€52,569 | |
| Income taxes | 67/77 | €15 | €49,794 | +€49,779 | +337,715% |
| Profit (loss) for the period | 9904 | €241,304 | €166,052 | -€75,252 | -31.2% |
| Transfer from tax-exempt reserves | 789 | €9,623 | €10,006 | +€382 | +4.0% |
| Transfer to tax-exempt reserves | 689 | €157,706 | - | -€157,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,221 | €176,058 | +€82,837 | +88.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.