PRAGMA LIFESCIENCE: 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.
PRAGMA LIFESCIENCE
Largest movements
- Receivables within one year -€10,002
down €10,002 (-35.6%), from €28,094 to €18,091
of which Other amounts receivable: -€23,443
- Tangible fixed assets -€7,041
down €7,041 (-12.6%), from €55,746 to €48,705
- Profit (loss) carried forward -€18,375
down €18,375 (-27.7%), from -€66,404 to -€84,778
- Debts after one year -€13,224
down €13,224 (-23.4%), from €56,427 to €43,203
- Other debts +€8,011
new in 2025: €8,011
- Trade debts +€7,366
up €7,366 (+127.3%), from €5,789 to €13,154
- Gross operating margin +€22,538
up €22,538 (+75.8%), from -€29,739 to -€7,200
- Other operating charges +€1,382
up €1,382 (+356.7%), from €387 to €1,769
- Financial charges -€893
down €893 (-27.4%), from €3,263 to €2,370
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 | €84,184 | €66,908 | -€17,275 | -20.5% |
| Fixed assets | 21/28 | €55,746 | €48,705 | -€7,041 | -12.6% |
| Tangible fixed assets | 22/27 | €55,746 | €48,705 | -€7,041 | -12.6% |
| Furniture and vehicles | 24 | €55,746 | €48,705 | -€7,041 | -12.6% |
| Current assets | 29/58 | €28,438 | €18,203 | -€10,235 | -36.0% |
| Amounts receivable within one year | 40/41 | €28,094 | €18,091 | -€10,002 | -35.6% |
| Trade receivables | 40 | - | €13,441 | +€13,441 | |
| Other amounts receivable | 41 | €28,094 | €4,650 | -€23,443 | -83.4% |
| Cash at bank and in hand | 54/58 | €177 | €112 | -€65 | -36.8% |
| Deferred charges and accrued income | 490/1 | €167 | - | -€167 | |
| Total equity and liabilities | 10/49 | €84,184 | €66,908 | -€17,275 | -20.5% |
| Equity | 10/15 | €6,077 | -€12,298 | -€18,375 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,080 | €60,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,220 | €58,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,404 | -€84,778 | -€18,375 | -27.7% |
| Amounts payable | 17/49 | €78,107 | €79,206 | +€1,099 | +1.4% |
| Amounts payable after more than one year | 17 | €56,427 | €43,203 | -€13,224 | -23.4% |
| Financial debts | 170/4 | €56,427 | €43,203 | -€13,224 | -23.4% |
| Amounts payable within one year | 42/48 | €21,681 | €36,003 | +€14,323 | +66.1% |
| Current portion of amounts payable after more than one year | 42 | €13,471 | €13,224 | -€248 | -1.8% |
| Trade debts | 44 | €5,789 | €13,154 | +€7,366 | +127.3% |
| Suppliers | 440/4 | €5,789 | €13,154 | +€7,366 | +127.3% |
| Taxes, remuneration and social security | 45 | €2,421 | €1,614 | -€807 | -33.3% |
| Taxes | 450/3 | €2,421 | €1,614 | -€807 | -33.3% |
| Other amounts payable | 47/48 | - | €8,011 | +€8,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,041 | €7,041 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,769 | +€1,382 | +356.7% |
| Non-recurring operating charges | 66A | €6,240 | - | -€6,240 | |
| Gross operating margin | 9900 | -€29,739 | -€7,200 | +€22,538 | +75.8% |
| Operating profit (loss) | 9901 | -€43,407 | -€16,010 | +€27,397 | +63.1% |
| Financial charges | 65/66B | €3,263 | €2,370 | -€893 | -27.4% |
| Recurring financial charges | 65 | €3,263 | €2,370 | -€893 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,669 | -€18,380 | +€28,289 | +60.6% |
| Income taxes | 67/77 | €160 | -€6 | -€166 | |
| Profit (loss) for the period | 9904 | -€46,830 | -€18,375 | +€28,455 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,830 | -€18,375 | +€28,455 | +60.8% |
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.