PREMIUM 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.
PREMIUM PHARMA
Largest movements
- Receivables after one year -€15,660
down €15,660 (-30.9%), from €50,698 to €35,038
- Receivables within one year -€14,322
down €14,322 (-46.5%), from €30,789 to €16,467
of which Other amounts receivable: -€19,110
- Stocks and contracts -€3,000
down €3,000 (-56.8%), from €5,279 to €2,279
- Cash +€1,128
up €1,128 (+338%), from €333 to €1,461
mainly Receivables after one year (+€15,660) and Receivables within one year (+€14,322)
- Trade debts -€17,448
down €17,448 (-25.1%), from €69,585 to €52,137
- Profit (loss) carried forward -€15,104
down €15,104 (-1,517%), from -€995 to -€16,099
- Gross operating margin -€109,616
down €109,616, from €99,952 to -€9,664
- Staff costs -€62,335
down €62,335 (-100.0%), from €62,355 to €20
- Other operating charges -€6,915
down €6,915 (-94.5%), from €7,315 to €400
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 | €88,198 | €55,853 | -€32,345 | -36.7% |
| Fixed assets | 21/28 | €1,099 | €608 | -€491 | -44.7% |
| Tangible fixed assets | 22/27 | €894 | €608 | -€286 | -32.0% |
| Furniture and vehicles | 24 | €894 | €608 | -€286 | -32.0% |
| Financial fixed assets | 28 | €205 | €0 | -€205 | -100% |
| Current assets | 29/58 | €87,099 | €55,245 | -€31,854 | -36.6% |
| Amounts receivable after more than one year | 29 | €50,698 | €35,038 | -€15,660 | -30.9% |
| Other amounts receivable | 291 | €50,698 | €35,038 | -€15,660 | -30.9% |
| Stocks and contracts in progress | 3 | €5,279 | €2,279 | -€3,000 | -56.8% |
| Stocks | 30/36 | €5,279 | €2,279 | -€3,000 | -56.8% |
| Amounts receivable within one year | 40/41 | €30,789 | €16,467 | -€14,322 | -46.5% |
| Trade receivables | 40 | €4,749 | €9,537 | +€4,788 | +101% |
| Other amounts receivable | 41 | €26,040 | €6,930 | -€19,110 | -73.4% |
| Cash at bank and in hand | 54/58 | €333 | €1,461 | +€1,128 | +338% |
| Total equity and liabilities | 10/49 | €88,198 | €55,853 | -€32,345 | -36.7% |
| Equity | 10/15 | €17,605 | €2,501 | -€15,104 | -85.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€995 | -€16,099 | -€15,104 | -1,517% |
| Amounts payable | 17/49 | €70,594 | €53,352 | -€17,242 | -24.4% |
| Amounts payable within one year | 42/48 | €70,594 | €53,352 | -€17,242 | -24.4% |
| Trade debts | 44 | €69,585 | €52,137 | -€17,448 | -25.1% |
| Suppliers | 440/4 | €69,585 | €52,137 | -€17,448 | -25.1% |
| Taxes, remuneration and social security | 45 | €1,009 | €765 | -€244 | -24.2% |
| Taxes | 450/3 | €1,009 | €765 | -€244 | -24.2% |
| Other amounts payable | 47/48 | €0 | €450 | +€450 | |
| Remuneration, social security and pensions | 62 | €62,355 | €20 | -€62,335 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €286 | = | 0.0% |
| Other operating charges | 640/8 | €7,315 | €400 | -€6,915 | -94.5% |
| Gross operating margin | 9900 | €99,952 | -€9,664 | -€109,616 | |
| Operating profit (loss) | 9901 | €29,995 | -€10,370 | -€40,365 | |
| Financial income | 75/76B | €768 | €484 | -€284 | -37.0% |
| Recurring financial income | 75 | €768 | €484 | -€284 | -37.0% |
| Financial charges | 65/66B | €6,086 | €5,218 | -€868 | -14.3% |
| Recurring financial charges | 65 | €6,086 | €5,218 | -€868 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €24,678 | -€15,104 | -€39,781 | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €24,667 | -€15,104 | -€39,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,667 | -€15,104 | -€39,770 |
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 13 October 2026 via checked.be.