PRIME PHARMA SERVICES: 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.
PRIME PHARMA SERVICES
Largest movements
- Current investments +€215,000
up €215,000 (+164.4%), from €130,797 to €345,797
- Cash -€204,391
down €204,391 (-69.2%), from €295,315 to €90,924
mainly Current investments (-€215,000) and Contributions, distributions and other (-€60,000)
- Receivables within one year +€21,521
up €21,521 (+46.6%), from €46,198 to €67,720
- Reserves +€64,755
up €64,755 (+15.9%), from €407,140 to €471,895
- Other debts -€44,474
down €44,474 (-96.9%), from €45,920 to €1,446
- Tax, wage and social debts +€11,337
up €11,337 (+58.6%), from €19,359 to €30,696
of which Taxes: +€14,019
- Gross operating margin +€26,290
up €26,290 (+18.0%), from €146,113 to €172,403
- Taxes +€14,102
up €14,102 (+38.2%), from €36,872 to €50,974
- Financial income +€6,514
up €6,514 (+432.3%), from €1,507 to €8,020
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 | €487,228 | €519,451 | +€32,223 | +6.6% |
| Fixed assets | 21/28 | €13,460 | €10,934 | -€2,526 | -18.8% |
| Tangible fixed assets | 22/27 | €13,460 | €10,934 | -€2,526 | -18.8% |
| Other tangible fixed assets | 26 | €13,460 | €10,934 | -€2,526 | -18.8% |
| Current assets | 29/58 | €473,768 | €508,517 | +€34,749 | +7.3% |
| Amounts receivable within one year | 40/41 | €46,198 | €67,720 | +€21,521 | +46.6% |
| Trade receivables | 40 | €46,198 | €67,720 | +€21,521 | +46.6% |
| Current investments | 50/53 | €130,797 | €345,797 | +€215,000 | +164.4% |
| Cash at bank and in hand | 54/58 | €295,315 | €90,924 | -€204,391 | -69.2% |
| Deferred charges and accrued income | 490/1 | €1,457 | €4,076 | +€2,618 | +179.6% |
| Total equity and liabilities | 10/49 | €487,228 | €519,451 | +€32,223 | +6.6% |
| Equity | 10/15 | €419,540 | €484,295 | +€64,755 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €407,140 | €471,895 | +€64,755 | +15.9% |
| Distributable reserves | 133 | €407,140 | €471,895 | +€64,755 | +15.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,688 | €35,155 | -€32,533 | -48.1% |
| Amounts payable within one year | 42/48 | €67,688 | €35,155 | -€32,533 | -48.1% |
| Trade debts | 44 | €2,409 | €3,013 | +€604 | +25.1% |
| Suppliers | 440/4 | €2,409 | €3,013 | +€604 | +25.1% |
| Taxes, remuneration and social security | 45 | €19,359 | €30,696 | +€11,337 | +58.6% |
| Taxes | 450/3 | €16,677 | €30,696 | +€14,019 | +84.1% |
| Remuneration and social security | 454/9 | €2,682 | €0 | -€2,682 | -100.0% |
| Other amounts payable | 47/48 | €45,920 | €1,446 | -€44,474 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,526 | €2,526 | -€0 | 0.0% |
| Other operating charges | 640/8 | €748 | €654 | -€94 | -12.6% |
| Gross operating margin | 9900 | €146,113 | €172,403 | +€26,290 | +18.0% |
| Operating profit (loss) | 9901 | €142,839 | €169,223 | +€26,384 | +18.5% |
| Financial income | 75/76B | €1,507 | €8,020 | +€6,514 | +432.3% |
| Recurring financial income | 75 | €1,507 | €8,020 | +€6,514 | +432.3% |
| Financial charges | 65/66B | €1,884 | €1,513 | -€370 | -19.7% |
| Recurring financial charges | 65 | €1,884 | €1,513 | -€370 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €142,462 | €175,730 | +€33,268 | +23.4% |
| Income taxes | 67/77 | €36,872 | €50,974 | +€14,102 | +38.2% |
| Profit (loss) for the period | 9904 | €105,590 | €124,755 | +€19,166 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,590 | €124,755 | +€19,166 | +18.2% |
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 11 October 2026 via checked.be.