PREMIUM PHARMA RETAIL: 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 RETAIL
Largest movements
- Receivables within one year +€14,759
up €14,759 (+1,333%), from €1,107 to €15,866
of which Trade receivables: +€12,865
- Financial fixed assets -€8,100
down €8,100 (-100%), from €8,100 to €0
- Intangible fixed assets -€4,799
down €4,799 (-27.0%), from €17,755 to €12,955
- Stocks and contracts -€4,500
down €4,500 (-89.6%), from €5,020 to €520
- Tangible fixed assets -€1,159
down €1,159 (-36.6%), from €3,168 to €2,009
- Profit (loss) carried forward -€12,410
down €12,410 (-7.1%), from -€173,572 to -€185,982
- Trade debts +€6,240
up €6,240 (+21.6%), from €28,845 to €35,085
- Short-term financial debts +€4,133
up €4,133 (+13.1%), from €31,593 to €35,726
- Tax, wage and social debts +€3,630
up €3,630 (+125%), from €2,911 to €6,541
- Other debts -€3,268
down €3,268 (-2.9%), from €111,314 to €108,046
- Gross operating margin +€9,561
up €9,561 (+78.7%), from -€12,156 to -€2,595
- Depreciation -€1,103
down €1,103 (-15.6%), from €7,061 to €5,958
- Financial charges -€1,078
down €1,078 (-22.5%), from €4,797 to €3,718
- Other operating charges -€216
down €216 (-58.1%), from €372 to €156
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 | €36,999 | €34,216 | -€2,784 | -7.5% |
| Fixed assets | 21/28 | €29,023 | €14,965 | -€14,058 | -48.4% |
| Intangible fixed assets | 21 | €17,755 | €12,955 | -€4,799 | -27.0% |
| Tangible fixed assets | 22/27 | €3,168 | €2,009 | -€1,159 | -36.6% |
| Plant, machinery and equipment | 23 | €3,168 | €2,009 | -€1,159 | -36.6% |
| Financial fixed assets | 28 | €8,100 | €0 | -€8,100 | -100% |
| Current assets | 29/58 | €7,976 | €19,251 | +€11,274 | +141% |
| Stocks and contracts in progress | 3 | €5,020 | €520 | -€4,500 | -89.6% |
| Stocks | 30/36 | €5,020 | €520 | -€4,500 | -89.6% |
| Amounts receivable within one year | 40/41 | €1,107 | €15,866 | +€14,759 | +1,333% |
| Trade receivables | 40 | €1,107 | €13,972 | +€12,865 | +1,162% |
| Other amounts receivable | 41 | - | €1,895 | +€1,895 | |
| Cash at bank and in hand | 54/58 | €1,849 | €2,767 | +€917 | +49.6% |
| Deferred charges and accrued income | 490/1 | - | €98 | +€98 | |
| Total equity and liabilities | 10/49 | €36,999 | €34,216 | -€2,784 | -7.5% |
| Equity | 10/15 | -€154,972 | -€167,382 | -€12,410 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,572 | -€185,982 | -€12,410 | -7.1% |
| Amounts payable | 17/49 | €191,971 | €201,597 | +€9,626 | +5.0% |
| Amounts payable after more than one year | 17 | €16,200 | €16,200 | = | 0.0% |
| Other amounts payable | 178/9 | €16,200 | €16,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €175,771 | €185,397 | +€9,626 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €1,109 | - | -€1,109 | |
| Financial debts | 43 | €31,593 | €35,726 | +€4,133 | +13.1% |
| Credit institutions | 430/8 | €31,593 | €35,726 | +€4,133 | +13.1% |
| Trade debts | 44 | €28,845 | €35,085 | +€6,240 | +21.6% |
| Suppliers | 440/4 | €28,845 | €35,085 | +€6,240 | +21.6% |
| Taxes, remuneration and social security | 45 | €2,911 | €6,541 | +€3,630 | +125% |
| Taxes | 450/3 | €2,911 | €6,541 | +€3,630 | +125% |
| Other amounts payable | 47/48 | €111,314 | €108,046 | -€3,268 | -2.9% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,061 | €5,958 | -€1,103 | -15.6% |
| Other operating charges | 640/8 | €372 | €156 | -€216 | -58.1% |
| Gross operating margin | 9900 | -€12,156 | -€2,595 | +€9,561 | +78.7% |
| Operating profit (loss) | 9901 | -€19,589 | -€8,709 | +€10,880 | +55.5% |
| Financial income | 75/76B | €1 | €18 | +€17 | +3,343% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +3,343% |
| Financial charges | 65/66B | €4,797 | €3,718 | -€1,078 | -22.5% |
| Recurring financial charges | 65 | €4,797 | €3,718 | -€1,078 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,385 | -€12,410 | +€11,975 | +49.1% |
| Profit (loss) for the period | 9904 | -€24,385 | -€12,410 | +€11,975 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,385 | -€12,410 | +€11,975 | +49.1% |
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 21 October 2026 via checked.be.