PHARMHELP: 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.
PHARMHELP
Largest movements
- Cash +€25,056
up €25,056 (+46.5%), from €53,844 to €78,900
mainly Trade debts (+€132,453) and Accrued charges and deferred income (+€38,683)
- Receivables within one year +€16,972
up €16,972 (+37.1%), from €45,725 to €62,697
of which Trade receivables: +€11,793
- Deferred charges and accrued income +€15,942
up €15,942 (+122.3%), from €13,038 to €28,980
- Intangible fixed assets +€8,363
new in 2025: €8,363
- Current investments +€8,319
up €8,319 (+332.8%), from €2,500 to €10,819
- Trade debts +€132,453
up €132,453 (+845.4%), from €15,667 to €148,121
- Profit (loss) carried forward -€114,979
down €114,979, from €13,523 to -€101,456
- Accrued charges and deferred income +€38,683
new in 2025: €38,683
- Tax, wage and social debts +€11,561
up €11,561 (+15.4%), from €75,206 to €86,767
of which Remuneration and social security: +€23,543
- Contributions +€10,000
up €10,000 (+117.6%), from €8,500 to €18,500
- Staff costs +€233,038
up €233,038 (+103.1%), from €226,073 to €459,111
- Gross operating margin +€110,090
up €110,090 (+43.3%), from €254,377 to €364,467
- Other operating charges +€14,054
up €14,054 (+1884.9%), from €746 to €14,800
- Taxes -€6,126
down €6,126 (-96.7%), from €6,334 to €208
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 | €117,896 | €195,985 | +€78,088 | +66.2% |
| Fixed assets | 21/28 | €2,789 | €14,589 | +€11,800 | +423.0% |
| Intangible fixed assets | 21 | - | €8,363 | +€8,363 | |
| Tangible fixed assets | 22/27 | €2,589 | €6,027 | +€3,437 | +132.7% |
| Furniture and vehicles | 24 | €2,589 | €6,027 | +€3,437 | +132.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €115,107 | €181,395 | +€66,288 | +57.6% |
| Amounts receivable within one year | 40/41 | €45,725 | €62,697 | +€16,972 | +37.1% |
| Trade receivables | 40 | €35,594 | €47,387 | +€11,793 | +33.1% |
| Other amounts receivable | 41 | €10,132 | €15,310 | +€5,179 | +51.1% |
| Current investments | 50/53 | €2,500 | €10,819 | +€8,319 | +332.8% |
| Cash at bank and in hand | 54/58 | €53,844 | €78,900 | +€25,056 | +46.5% |
| Deferred charges and accrued income | 490/1 | €13,038 | €28,980 | +€15,942 | +122.3% |
| Total equity and liabilities | 10/49 | €117,896 | €195,985 | +€78,088 | +66.2% |
| Equity | 10/15 | €22,023 | -€82,956 | -€104,979 | |
| Contributions | 10/11 | €8,500 | €18,500 | +€10,000 | +117.6% |
| Profit (loss) carried forward | 14 | €13,523 | -€101,456 | -€114,979 | |
| Amounts payable | 17/49 | €95,874 | €278,941 | +€183,067 | +190.9% |
| Amounts payable within one year | 42/48 | €95,874 | €240,258 | +€144,385 | +150.6% |
| Trade debts | 44 | €15,667 | €148,121 | +€132,453 | +845.4% |
| Suppliers | 440/4 | €15,667 | €148,121 | +€132,453 | +845.4% |
| Taxes, remuneration and social security | 45 | €75,206 | €86,767 | +€11,561 | +15.4% |
| Taxes | 450/3 | €26,422 | €14,440 | -€11,982 | -45.3% |
| Remuneration and social security | 454/9 | €48,784 | €72,327 | +€23,543 | +48.3% |
| Other amounts payable | 47/48 | €5,000 | €5,370 | +€370 | +7.4% |
| Accrued charges and deferred income | 492/3 | - | €38,683 | +€38,683 | |
| Remuneration, social security and pensions | 62 | €226,073 | €459,111 | +€233,038 | +103.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €902 | +€685 | +316.1% |
| Other operating charges | 640/8 | €746 | €14,800 | +€14,054 | +1884.9% |
| Gross operating margin | 9900 | €254,377 | €364,467 | +€110,090 | +43.3% |
| Operating profit (loss) | 9901 | €27,341 | -€110,346 | -€137,687 | |
| Financial income | 75/76B | €261 | €311 | +€49 | +18.9% |
| Recurring financial income | 75 | €261 | €311 | +€49 | +18.9% |
| Financial charges | 65/66B | €3,915 | €4,736 | +€821 | +21.0% |
| Recurring financial charges | 65 | €3,915 | €4,736 | +€821 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €23,687 | -€114,771 | -€138,458 | |
| Income taxes | 67/77 | €6,334 | €208 | -€6,126 | -96.7% |
| Profit (loss) for the period | 9904 | €17,353 | -€114,979 | -€132,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,353 | -€114,979 | -€132,332 |
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 10 October 2026 via checked.be.