PLANET PHARMA: 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.
PLANET PHARMA
Largest movements
- Receivables within one year +€17,122
up €17,122 (+17.4%), from €98,454 to €115,576
of which Other amounts receivable: +€61,079
- Cash +€8,003
up €8,003 (+41.9%), from €19,098 to €27,101
mainly Net result for the year (+€45,419) and Other debts (+€26,681)
- Other debts +€26,681
up €26,681, from €0 to €26,681
- Reserves +€18,738
up €18,738 (+13.4%), from €140,099 to €158,837
of which Distributable reserves: +€18,738
- Tax, wage and social debts -€11,174
down €11,174 (-90.2%), from €12,391 to €1,217
- Trade debts -€9,606
down €9,606 (-83.0%), from €11,571 to €1,965
- Current portion of long-term debt -€3,237
down €3,237 (-100%), from €3,237 to €0
- Gross operating margin -€14,502
down €14,502 (-18.1%), from €80,046 to €65,544
- Financial income +€3,288
up €3,288 (+126%), from €2,617 to €5,904
- Taxes -€2,911
down €2,911 (-14.0%), from €20,720 to €17,809
- Other operating charges -€1,115
down €1,115 (-17.7%), from €6,296 to €5,180
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 | €174,010 | €197,939 | +€23,930 | +13.8% |
| Fixed assets | 21/28 | €11,518 | €10,426 | -€1,092 | -9.5% |
| Intangible fixed assets | 21 | €1,229 | €936 | -€293 | -23.8% |
| Tangible fixed assets | 22/27 | €5,389 | €4,590 | -€799 | -14.8% |
| Plant, machinery and equipment | 23 | €860 | €526 | -€333 | -38.8% |
| Furniture and vehicles | 24 | €1,831 | €1,970 | +€139 | +7.6% |
| Other tangible fixed assets | 26 | €2,698 | €2,093 | -€605 | -22.4% |
| Financial fixed assets | 28 | €4,900 | €4,900 | = | 0.0% |
| Current assets | 29/58 | €162,492 | €187,513 | +€25,022 | +15.4% |
| Amounts receivable after more than one year | 29 | €38,490 | €40,271 | +€1,781 | +4.6% |
| Other amounts receivable | 291 | €38,490 | €40,271 | +€1,781 | +4.6% |
| Amounts receivable within one year | 40/41 | €98,454 | €115,576 | +€17,122 | +17.4% |
| Trade receivables | 40 | €58,446 | €14,488 | -€43,957 | -75.2% |
| Other amounts receivable | 41 | €40,009 | €101,088 | +€61,079 | +153% |
| Cash at bank and in hand | 54/58 | €19,098 | €27,101 | +€8,003 | +41.9% |
| Deferred charges and accrued income | 490/1 | €6,450 | €4,566 | -€1,884 | -29.2% |
| Total equity and liabilities | 10/49 | €174,010 | €197,939 | +€23,930 | +13.8% |
| Equity | 10/15 | €146,299 | €165,037 | +€18,738 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €140,099 | €158,837 | +€18,738 | +13.4% |
| Tax-exempt reserves | 132 | €7,300 | €7,300 | = | 0.0% |
| Distributable reserves | 133 | €132,799 | €151,537 | +€18,738 | +14.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,710 | €32,902 | +€5,192 | +18.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €27,516 | €32,702 | +€5,185 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €3,237 | €0 | -€3,237 | -100% |
| Financial debts | 43 | €318 | €2,838 | +€2,521 | +794% |
| Credit institutions | 430/8 | - | €2,838 | +€2,838 | |
| Other loans | 439 | €318 | €0 | -€318 | -100% |
| Trade debts | 44 | €11,571 | €1,965 | -€9,606 | -83.0% |
| Suppliers | 440/4 | €11,571 | €1,965 | -€9,606 | -83.0% |
| Taxes, remuneration and social security | 45 | €12,391 | €1,217 | -€11,174 | -90.2% |
| Taxes | 450/3 | €12,391 | €1,217 | -€11,174 | -90.2% |
| Other amounts payable | 47/48 | €0 | €26,681 | +€26,681 | |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,546 | €2,074 | +€528 | +34.2% |
| Other operating charges | 640/8 | €6,296 | €5,180 | -€1,115 | -17.7% |
| Gross operating margin | 9900 | €80,046 | €65,544 | -€14,502 | -18.1% |
| Operating profit (loss) | 9901 | €72,205 | €58,290 | -€13,915 | -19.3% |
| Financial income | 75/76B | €2,617 | €5,904 | +€3,288 | +126% |
| Recurring financial income | 75 | €2,617 | €5,904 | +€3,288 | +126% |
| Financial charges | 65/66B | €1,569 | €966 | -€602 | -38.4% |
| Recurring financial charges | 65 | €1,569 | €966 | -€602 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €73,253 | €63,228 | -€10,025 | -13.7% |
| Income taxes | 67/77 | €20,720 | €17,809 | -€2,911 | -14.0% |
| Profit (loss) for the period | 9904 | €52,533 | €45,419 | -€7,114 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,533 | €45,419 | -€7,114 | -13.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.