PharmCollab Consultancy: 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.
PharmCollab Consultancy
Largest movements
- Current investments +€25,263
up €25,263 (+281%), from €9,000 to €34,263
- Receivables after one year +€20,585
new in 2026: €20,585
- Cash +€18,898
up €18,898 (+48.4%), from €39,068 to €57,966
mainly Net result for the year (+€71,126) and Depreciation (+€9,648)
- Receivables within one year -€4,193
down €4,193 (-21.9%), from €19,158 to €14,965
of which Other amounts receivable: -€4,093
- Reserves +€71,126
up €71,126 (+95.0%), from €74,891 to €146,017
- Tax, wage and social debts -€9,133
down €9,133 (-46.4%), from €19,700 to €10,567
- Gross operating margin -€7,623
down €7,623 (-6.8%), from €111,881 to €104,258
- Taxes -€4,948
down €4,948 (-16.9%), from €29,200 to €24,252
- Depreciation +€3,047
up €3,047 (+46.2%), from €6,601 to €9,648
- Financial income +€1,207
up €1,207 (+3,435%), from €35 to €1,242
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,655 | €160,656 | +€62,000 | +62.8% |
| Fixed assets | 21/28 | €31,429 | €32,877 | +€1,448 | +4.6% |
| Tangible fixed assets | 22/27 | €31,429 | €32,877 | +€1,448 | +4.6% |
| Furniture and vehicles | 24 | €31,429 | €32,877 | +€1,448 | +4.6% |
| Current assets | 29/58 | €67,226 | €127,779 | +€60,552 | +90.1% |
| Amounts receivable after more than one year | 29 | - | €20,585 | +€20,585 | |
| Other amounts receivable | 291 | - | €20,585 | +€20,585 | |
| Amounts receivable within one year | 40/41 | €19,158 | €14,965 | -€4,193 | -21.9% |
| Trade receivables | 40 | €15,065 | €14,965 | -€100 | -0.7% |
| Other amounts receivable | 41 | €4,093 | €0 | -€4,093 | -100% |
| Current investments | 50/53 | €9,000 | €34,263 | +€25,263 | +281% |
| Cash at bank and in hand | 54/58 | €39,068 | €57,966 | +€18,898 | +48.4% |
| Total equity and liabilities | 10/49 | €98,655 | €160,656 | +€62,000 | +62.8% |
| Equity | 10/15 | €77,891 | €149,017 | +€71,126 | +91.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,891 | €146,017 | +€71,126 | +95.0% |
| Distributable reserves | 133 | €74,891 | €146,017 | +€71,126 | +95.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,764 | €11,638 | -€9,126 | -43.9% |
| Amounts payable within one year | 42/48 | €20,764 | €11,638 | -€9,126 | -43.9% |
| Trade debts | 44 | €204 | €16 | -€188 | -92.1% |
| Suppliers | 440/4 | €204 | €16 | -€188 | -92.1% |
| Taxes, remuneration and social security | 45 | €19,700 | €10,567 | -€9,133 | -46.4% |
| Taxes | 450/3 | €19,700 | €10,567 | -€9,133 | -46.4% |
| Other amounts payable | 47/48 | €859 | €1,055 | +€196 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,601 | €9,648 | +€3,047 | +46.2% |
| Other operating charges | 640/8 | €343 | €427 | +€84 | +24.5% |
| Gross operating margin | 9900 | €111,881 | €104,258 | -€7,623 | -6.8% |
| Operating profit (loss) | 9901 | €104,937 | €94,183 | -€10,754 | -10.2% |
| Financial income | 75/76B | €35 | €1,242 | +€1,207 | +3,435% |
| Recurring financial income | 75 | €35 | €1,242 | +€1,207 | +3,435% |
| Financial charges | 65/66B | €21 | €47 | +€26 | +122% |
| Recurring financial charges | 65 | €21 | €47 | +€26 | +122% |
| Profit (loss) for the period before taxes | 9903 | €104,951 | €95,378 | -€9,573 | -9.1% |
| Income taxes | 67/77 | €29,200 | €24,252 | -€4,948 | -16.9% |
| Profit (loss) for the period | 9904 | €75,750 | €71,126 | -€4,624 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,750 | €71,126 | -€4,624 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.