PPPharmacy: 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.
PPPharmacy
Largest movements
- Cash -€153,101
down €153,101 (-69.9%), from €219,034 to €65,933
mainly Contributions, distributions and other (-€189,276) and Receivables within one year (-€16,389)
- Receivables within one year +€16,389
up €16,389 (+88.1%), from €18,595 to €34,984
of which Trade receivables: +€10,149
- Tangible fixed assets -€6,072
down €6,072 (-60.8%), from €9,991 to €3,919
of which Leasing and similar rights: -€5,225
- Reserves -€139,351
down €139,351 (-63.6%), from €219,114 to €79,763
- Tax, wage and social debts +€5,766
up €5,766 (+65.0%), from €8,872 to €14,638
of which Taxes: +€4,086
- Other debts -€4,603
down €4,603 (-84.8%), from €5,430 to €827
- Debts after one year -€3,665
no longer reported in 2025 (was €3,665)
- Gross operating margin -€33,483
down €33,483 (-32.1%), from €104,314 to €70,831
- Taxes -€6,570
down €6,570 (-33.1%), from €19,848 to €13,278
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 | €249,231 | €106,768 | -€142,463 | -57.2% |
| Fixed assets | 21/28 | €9,991 | €3,919 | -€6,072 | -60.8% |
| Tangible fixed assets | 22/27 | €9,991 | €3,919 | -€6,072 | -60.8% |
| Furniture and vehicles | 24 | €848 | - | -€848 | |
| Leasing and similar rights | 25 | €9,143 | €3,919 | -€5,225 | -57.1% |
| Current assets | 29/58 | €239,240 | €102,849 | -€136,391 | -57.0% |
| Amounts receivable within one year | 40/41 | €18,595 | €34,984 | +€16,389 | +88.1% |
| Trade receivables | 40 | €15,613 | €25,762 | +€10,149 | +65.0% |
| Other amounts receivable | 41 | €2,982 | €9,222 | +€6,240 | +209.3% |
| Cash at bank and in hand | 54/58 | €219,034 | €65,933 | -€153,101 | -69.9% |
| Deferred charges and accrued income | 490/1 | €1,611 | €1,932 | +€321 | +19.9% |
| Total equity and liabilities | 10/49 | €249,231 | €106,768 | -€142,463 | -57.2% |
| Equity | 10/15 | €224,114 | €84,763 | -€139,351 | -62.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €219,114 | €79,763 | -€139,351 | -63.6% |
| Distributable reserves | 133 | €219,114 | €79,763 | -€139,351 | -63.6% |
| Amounts payable | 17/49 | €25,118 | €22,005 | -€3,113 | -12.4% |
| Amounts payable after more than one year | 17 | €3,665 | - | -€3,665 | |
| Financial debts | 170/4 | €3,665 | - | -€3,665 | |
| Amounts payable within one year | 42/48 | €21,177 | €21,730 | +€553 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,835 | €3,665 | -€1,170 | -24.2% |
| Trade debts | 44 | €2,039 | €2,599 | +€560 | +27.5% |
| Suppliers | 440/4 | €2,039 | €2,599 | +€560 | +27.5% |
| Taxes, remuneration and social security | 45 | €8,872 | €14,638 | +€5,766 | +65.0% |
| Taxes | 450/3 | €5,983 | €10,068 | +€4,086 | +68.3% |
| Remuneration and social security | 454/9 | €2,890 | €4,570 | +€1,680 | +58.1% |
| Other amounts payable | 47/48 | €5,430 | €827 | -€4,603 | -84.8% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,320 | €6,072 | -€247 | -3.9% |
| Other operating charges | 640/8 | €1,037 | €1,318 | +€281 | +27.1% |
| Gross operating margin | 9900 | €104,314 | €70,831 | -€33,483 | -32.1% |
| Operating profit (loss) | 9901 | €96,957 | €63,440 | -€33,517 | -34.6% |
| Financial income | 75/76B | €27 | €5 | -€23 | -83.1% |
| Recurring financial income | 75 | €27 | €5 | -€23 | -83.1% |
| Financial charges | 65/66B | €239 | €242 | +€4 | +1.5% |
| Recurring financial charges | 65 | €239 | €242 | +€4 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €96,746 | €63,203 | -€33,543 | -34.7% |
| Income taxes | 67/77 | €19,848 | €13,278 | -€6,570 | -33.1% |
| Profit (loss) for the period | 9904 | €76,898 | €49,925 | -€26,973 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,898 | €49,925 | -€26,973 | -35.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.