Pharmentum: 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.
Pharmentum
Largest movements
- Receivables within one year -€200,852
down €200,852 (-94.6%), from €212,406 to €11,554
of which Trade receivables: -€201,576
- Financial fixed assets +€141,307
up €141,307 (+15.4%), from €919,143 to €1.1m
- Deferred charges and accrued income -€13,262
down €13,262 (-98.9%), from €13,416 to €154
- Debts after one year -€107,805
down €107,805 (-39.7%), from €271,618 to €163,813
- Trade debts +€53,110
up €53,110 (+10.4%), from €509,607 to €562,717
- Profit (loss) carried forward -€37,252
down €37,252 (-15.5%), from €240,551 to €203,300
- Tax, wage and social debts +€24,008
up €24,008 (+816%), from €2,943 to €26,951
- Financial income +€21,353
new in 2025: €21,353
- Gross operating margin -€12,445
down €12,445 (-23.3%), from €53,328 to €40,883
- Financial charges -€3,229
down €3,229 (-22.8%), from €14,183 to €10,954
- Staff costs -€3,003
down €3,003 (-3.4%), from €88,629 to €85,626
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 | €1,246,988 | €1,169,484 | -€77,503 | -6.2% |
| Fixed assets | 21/28 | €919,143 | €1,060,450 | +€141,307 | +15.4% |
| Financial fixed assets | 28 | €919,143 | €1,060,450 | +€141,307 | +15.4% |
| Current assets | 29/58 | €327,845 | €109,035 | -€218,810 | -66.7% |
| Amounts receivable after more than one year | 29 | €96,005 | €96,005 | = | 0.0% |
| Other amounts receivable | 291 | €96,005 | €96,005 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €212,406 | €11,554 | -€200,852 | -94.6% |
| Trade receivables | 40 | €211,845 | €10,269 | -€201,576 | -95.2% |
| Other amounts receivable | 41 | €560 | €1,285 | +€724 | +129% |
| Cash at bank and in hand | 54/58 | €6,018 | €1,322 | -€4,696 | -78.0% |
| Deferred charges and accrued income | 490/1 | €13,416 | €154 | -€13,262 | -98.9% |
| Total equity and liabilities | 10/49 | €1,246,988 | €1,169,484 | -€77,503 | -6.2% |
| Equity | 10/15 | €340,551 | €303,300 | -€37,252 | -10.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,551 | €203,300 | -€37,252 | -15.5% |
| Amounts payable | 17/49 | €906,436 | €866,185 | -€40,251 | -4.4% |
| Amounts payable after more than one year | 17 | €271,618 | €163,813 | -€107,805 | -39.7% |
| Financial debts | 170/4 | €271,618 | €163,813 | -€107,805 | -39.7% |
| Amounts payable within one year | 42/48 | €634,818 | €700,058 | +€65,240 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €122,268 | €110,389 | -€11,879 | -9.7% |
| Trade debts | 44 | €509,607 | €562,717 | +€53,110 | +10.4% |
| Suppliers | 440/4 | €509,607 | €562,717 | +€53,110 | +10.4% |
| Taxes, remuneration and social security | 45 | €2,943 | €26,951 | +€24,008 | +816% |
| Taxes | 450/3 | €2,943 | €26,951 | +€24,008 | +816% |
| Accrued charges and deferred income | 492/3 | - | €2,314 | +€2,314 | |
| Remuneration, social security and pensions | 62 | €88,629 | €85,626 | -€3,003 | -3.4% |
| Other operating charges | 640/8 | €2,716 | €2,790 | +€74 | +2.7% |
| Gross operating margin | 9900 | €53,328 | €40,883 | -€12,445 | -23.3% |
| Operating profit (loss) | 9901 | -€38,017 | -€47,533 | -€9,516 | -25.0% |
| Financial income | 75/76B | - | €21,353 | +€21,353 | |
| Recurring financial income | 75 | - | €21,353 | +€21,353 | |
| Financial charges | 65/66B | €14,183 | €10,954 | -€3,229 | -22.8% |
| Recurring financial charges | 65 | €14,183 | €10,954 | -€3,229 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€52,200 | -€37,135 | +€15,065 | +28.9% |
| Income taxes | 67/77 | - | €117 | +€117 | |
| Profit (loss) for the period | 9904 | -€52,200 | -€37,252 | +€14,948 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,200 | -€37,252 | +€14,948 | +28.6% |
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 24 October 2026 via checked.be.