PHARMBIOSOL: 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.
PHARMBIOSOL
Largest movements
- Cash -€9,327
down €9,327 (-33.5%), from €27,859 to €18,532
mainly Net result for the year (-€16,970) and Debts after one year (-€6,400)
- Tangible fixed assets -€8,111
down €8,111 (-30.8%), from €26,346 to €18,235
of which Furniture and vehicles: -€7,624
- Financial fixed assets -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Receivables within one year +€3,751
up €3,751 (+76.1%), from €4,928 to €8,679
of which Other amounts receivable: +€3,632
- Profit (loss) carried forward -€22,470
down €22,470 (-98.3%), from €22,850 to €380
- Debts after one year -€6,400
down €6,400 (-46.2%), from €13,866 to €7,466
- Tax, wage and social debts +€5,121
up €5,121 (+526.8%), from €972 to €6,093
of which Remuneration and social security: +€2,678
- Other debts +€4,816
up €4,816 (+704.5%), from €684 to €5,500
- Gross operating margin -€13,728
down €13,728, from €11,240 to -€2,487
- Financial charges +€5,014
up €5,014 (+4279.6%), from €117 to €5,131
of which Non-recurring financial charges: +€5,000
- Taxes -€440
down €440 (-76.9%), from €572 to €132
- Depreciation -€281
down €281 (-3.4%), from €8,393 to €8,111
- Other operating charges +€196
up €196 (+20.5%), from €955 to €1,151
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 | €65,910 | €47,259 | -€18,651 | -28.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €31,346 | €18,235 | -€13,111 | -41.8% |
| Tangible fixed assets | 22/27 | €26,346 | €18,235 | -€8,111 | -30.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €23,334 | €15,709 | -€7,624 | -32.7% |
| Other tangible fixed assets | 26 | €3,012 | €2,525 | -€487 | -16.2% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100.0% |
| Current assets | 29/58 | €34,564 | €29,024 | -€5,540 | -16.0% |
| Amounts receivable within one year | 40/41 | €4,928 | €8,679 | +€3,751 | +76.1% |
| Trade receivables | 40 | €3,000 | €3,119 | +€119 | +4.0% |
| Other amounts receivable | 41 | €1,928 | €5,560 | +€3,632 | +188.4% |
| Cash at bank and in hand | 54/58 | €27,859 | €18,532 | -€9,327 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,777 | €1,812 | +€36 | +2.0% |
| Total equity and liabilities | 10/49 | €65,910 | €47,259 | -€18,651 | -28.3% |
| Equity | 10/15 | €43,310 | €20,840 | -€22,470 | -51.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,850 | €380 | -€22,470 | -98.3% |
| Amounts payable | 17/49 | €22,600 | €26,419 | +€3,819 | +16.9% |
| Amounts payable after more than one year | 17 | €13,866 | €7,466 | -€6,400 | -46.2% |
| Other amounts payable | 178/9 | €13,866 | €7,466 | -€6,400 | -46.2% |
| Amounts payable within one year | 42/48 | €8,734 | €18,953 | +€10,219 | +117.0% |
| Current portion of amounts payable after more than one year | 42 | €6,400 | €6,400 | = | 0.0% |
| Trade debts | 44 | €678 | €960 | +€282 | +41.6% |
| Suppliers | 440/4 | €678 | €960 | +€282 | +41.6% |
| Taxes, remuneration and social security | 45 | €972 | €6,093 | +€5,121 | +526.8% |
| Taxes | 450/3 | €972 | €3,415 | +€2,443 | +251.3% |
| Remuneration and social security | 454/9 | €0 | €2,678 | +€2,678 | |
| Other amounts payable | 47/48 | €684 | €5,500 | +€4,816 | +704.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,393 | €8,111 | -€281 | -3.4% |
| Other operating charges | 640/8 | €955 | €1,151 | +€196 | +20.5% |
| Gross operating margin | 9900 | €11,240 | -€2,487 | -€13,728 | |
| Operating profit (loss) | 9901 | €1,893 | -€11,750 | -€13,642 | |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €117 | €5,131 | +€5,014 | +4279.6% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Non-recurring financial charges | 66B | - | €5,000 | +€5,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,775 | -€16,838 | -€18,613 | |
| Income taxes | 67/77 | €572 | €132 | -€440 | -76.9% |
| Profit (loss) for the period | 9904 | €1,204 | -€16,970 | -€18,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,204 | -€16,970 | -€18,174 |
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 5 October 2026 via checked.be.