Pharmazym: 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.
Pharmazym
Largest movements
- Cash -€63,185
down €63,185 (-55.4%), from €114,083 to €50,898
mainly Net result for the year (-€33,037) and Receivables within one year (-€29,644)
- Receivables within one year +€29,644
up €29,644 (+22.4%), from €132,327 to €161,971
- Profit (loss) carried forward -€33,037
down €33,037 (-46.1%), from -€71,615 to -€104,652
- Gross operating margin +€25,101
up €25,101 (+43.5%), from -€57,678 to -€32,577
- Taxes -€13,812
no longer reported in 2025 (was €13,812)
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 | €246,411 | €212,870 | -€33,541 | -13.6% |
| Current assets | 29/58 | €246,411 | €212,870 | -€33,541 | -13.6% |
| Amounts receivable within one year | 40/41 | €132,327 | €161,971 | +€29,644 | +22.4% |
| Other amounts receivable | 41 | €132,327 | €161,971 | +€29,644 | +22.4% |
| Cash at bank and in hand | 54/58 | €114,083 | €50,898 | -€63,185 | -55.4% |
| Total equity and liabilities | 10/49 | €246,411 | €212,870 | -€33,541 | -13.6% |
| Equity | 10/15 | €243,385 | €210,348 | -€33,037 | -13.6% |
| Contributions | 10/11 | €315,000 | €315,000 | = | 0.0% |
| Capital | 10 | €315,000 | €315,000 | = | 0.0% |
| Issued capital | 100 | €315,000 | €315,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,615 | -€104,652 | -€33,037 | -46.1% |
| Amounts payable | 17/49 | €3,026 | €2,522 | -€504 | -16.6% |
| Amounts payable within one year | 42/48 | €3,026 | €2,522 | -€504 | -16.6% |
| Trade debts | 44 | €3,026 | €2,522 | -€504 | -16.6% |
| Suppliers | 440/4 | €3,026 | €2,522 | -€504 | -16.6% |
| Other operating charges | 640/8 | - | €47 | +€47 | |
| Gross operating margin | 9900 | -€57,678 | -€32,577 | +€25,101 | +43.5% |
| Operating profit (loss) | 9901 | -€57,678 | -€32,625 | +€25,054 | +43.4% |
| Financial charges | 65/66B | €124 | €413 | +€288 | +231.6% |
| Recurring financial charges | 65 | €124 | €413 | +€288 | +231.6% |
| Profit (loss) for the period before taxes | 9903 | -€57,803 | -€33,037 | +€24,765 | +42.8% |
| Income taxes | 67/77 | €13,812 | - | -€13,812 | |
| Profit (loss) for the period | 9904 | -€71,615 | -€33,037 | +€38,578 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,615 | -€33,037 | +€38,578 | +53.9% |
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 30 September 2026 via checked.be.