PURE 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.
PURE PHARMA
Largest movements
- Receivables within one year +€554,948
up €554,948 (+44.7%), from €1.2m to €1.8m
of which Trade receivables: +€643,778
- Cash -€202,981
down €202,981 (-92.3%), from €219,894 to €16,913
mainly Receivables within one year (-€554,948) and Net result for the year (-€256,645)
- Tangible fixed assets -€59,163
down €59,163 (-29.6%), from €200,205 to €141,042
of which Furniture and vehicles: -€46,326
- Deferred charges and accrued income +€27,346
up €27,346 (+237.3%), from €11,524 to €38,870
- Advances received +€372,007
up €372,007 (+98.6%), from €377,361 to €749,368
- Reserves -€256,645
down €256,645 (-58.3%), from €440,194 to €183,549
of which Distributable reserves: -€256,645
- Short-term financial debts +€208,539
up €208,539 (+166.8%), from €125,000 to €333,539
- Debts after one year -€42,803
down €42,803 (-56.3%), from €76,063 to €33,260
- Tax, wage and social debts +€31,777
up €31,777 (+55.9%), from €56,816 to €88,593
of which Remuneration and social security: +€20,206
- Gross operating margin -€288,329
down €288,329 (-43.8%), from €658,171 to €369,842
- Write-downs -€55,857
down €55,857, from €50,410 to -€5,447
- Financial charges -€19,925
down €19,925 (-44.4%), from €44,885 to €24,960
- Depreciation -€10,568
down €10,568 (-11.5%), from €92,022 to €81,454
- Staff costs +€8,493
up €8,493 (+2.0%), from €430,148 to €438,642
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 | €1,680,712 | €2,001,957 | +€321,246 | +19.1% |
| Fixed assets | 21/28 | €200,205 | €141,042 | -€59,163 | -29.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €200,205 | €141,042 | -€59,163 | -29.6% |
| Plant, machinery and equipment | 23 | €8,551 | €16,168 | +€7,618 | +89.1% |
| Furniture and vehicles | 24 | €131,004 | €84,678 | -€46,326 | -35.4% |
| Other tangible fixed assets | 26 | €60,650 | €40,195 | -€20,455 | -33.7% |
| Current assets | 29/58 | €1,480,507 | €1,860,916 | +€380,408 | +25.7% |
| Stocks and contracts in progress | 3 | €8,672 | €9,767 | +€1,095 | +12.6% |
| Stocks | 30/36 | €8,672 | €9,767 | +€1,095 | +12.6% |
| Amounts receivable within one year | 40/41 | €1,240,417 | €1,795,365 | +€554,948 | +44.7% |
| Trade receivables | 40 | €1,135,119 | €1,778,897 | +€643,778 | +56.7% |
| Other amounts receivable | 41 | €105,298 | €16,468 | -€88,830 | -84.4% |
| Cash at bank and in hand | 54/58 | €219,894 | €16,913 | -€202,981 | -92.3% |
| Deferred charges and accrued income | 490/1 | €11,524 | €38,870 | +€27,346 | +237.3% |
| Total equity and liabilities | 10/49 | €1,680,712 | €2,001,957 | +€321,246 | +19.1% |
| Equity | 10/15 | €640,194 | €383,549 | -€256,645 | -40.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €440,194 | €183,549 | -€256,645 | -58.3% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €420,194 | €163,549 | -€256,645 | -61.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,040,518 | €1,618,409 | +€577,891 | +55.5% |
| Amounts payable after more than one year | 17 | €76,063 | €33,260 | -€42,803 | -56.3% |
| Financial debts | 170/4 | €76,063 | €33,260 | -€42,803 | -56.3% |
| Amounts payable within one year | 42/48 | €964,455 | €1,585,149 | +€620,694 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | €47,110 | €49,575 | +€2,465 | +5.2% |
| Financial debts | 43 | €125,000 | €333,539 | +€208,539 | +166.8% |
| Credit institutions | 430/8 | €125,000 | €333,539 | +€208,539 | +166.8% |
| Trade debts | 44 | €358,168 | €364,074 | +€5,907 | +1.6% |
| Suppliers | 440/4 | €358,168 | €364,074 | +€5,907 | +1.6% |
| Advances received on contracts in progress | 46 | €377,361 | €749,368 | +€372,007 | +98.6% |
| Taxes, remuneration and social security | 45 | €56,816 | €88,593 | +€31,777 | +55.9% |
| Taxes | 450/3 | €14,136 | €25,708 | +€11,571 | +81.9% |
| Remuneration and social security | 454/9 | €42,680 | €62,886 | +€20,206 | +47.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €430,148 | €438,642 | +€8,493 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,022 | €81,454 | -€10,568 | -11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,410 | -€5,447 | -€55,857 | |
| Other operating charges | 640/8 | €1,792 | €2,343 | +€551 | +30.7% |
| Non-recurring operating charges | 66A | €334,291 | €84,910 | -€249,381 | -74.6% |
| Gross operating margin | 9900 | €658,171 | €369,842 | -€288,329 | -43.8% |
| Operating profit (loss) | 9901 | -€250,492 | -€232,059 | +€18,433 | +7.4% |
| Financial income | 75/76B | €3,496 | €994 | -€2,503 | -71.6% |
| Recurring financial income | 75 | €3,496 | €994 | -€2,503 | -71.6% |
| Financial charges | 65/66B | €44,885 | €24,960 | -€19,925 | -44.4% |
| Recurring financial charges | 65 | €44,885 | €24,960 | -€19,925 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€291,881 | -€256,026 | +€35,856 | +12.3% |
| Income taxes | 67/77 | €689 | €620 | -€69 | -10.1% |
| Profit (loss) for the period | 9904 | -€292,570 | -€256,645 | +€35,925 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€292,570 | -€256,645 | +€35,925 | +12.3% |
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 12 October 2026 via checked.be.