SAELENS 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.
SAELENS PHARMA
Largest movements
- Cash +€39,282
up €39,282 (+25.1%), from €156,335 to €195,617
mainly Net result for the year (+€109,642) and Other debts (+€109,642)
- Other debts +€109,642
up €109,642 (+48.5%), from €226,060 to €335,702
- Reserves -€76,000
down €76,000 (-7.7%), from €993,335 to €917,335
- Tax, wage and social debts -€18,004
down €18,004 (-77.0%), from €23,374 to €5,370
of which Taxes: -€18,004
- Taxes -€10,315
down €10,315 (-25.6%), from €40,315 to €30,000
- Financial charges -€3,187
down €3,187 (-11.4%), from €27,856 to €24,669
- Financial income -€2,790
down €2,790 (-68.1%), from €4,099 to €1,309
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 | €1,641,696 | €1,657,369 | +€15,673 | +1.0% |
| Fixed assets | 21/28 | €1,395,178 | €1,385,153 | -€10,025 | -0.7% |
| Tangible fixed assets | 22/27 | €290,242 | €280,217 | -€10,025 | -3.5% |
| Land and buildings | 22 | €290,242 | €279,026 | -€11,216 | -3.9% |
| Furniture and vehicles | 24 | - | €1,191 | +€1,191 | |
| Financial fixed assets | 28 | €1,104,937 | €1,104,937 | = | 0.0% |
| Current assets | 29/58 | €246,518 | €272,216 | +€25,698 | +10.4% |
| Amounts receivable within one year | 40/41 | €85,318 | €73,038 | -€12,279 | -14.4% |
| Other amounts receivable | 41 | €85,318 | €73,038 | -€12,279 | -14.4% |
| Cash at bank and in hand | 54/58 | €156,335 | €195,617 | +€39,282 | +25.1% |
| Deferred charges and accrued income | 490/1 | €4,865 | €3,560 | -€1,305 | -26.8% |
| Total equity and liabilities | 10/49 | €1,641,696 | €1,657,369 | +€15,673 | +1.0% |
| Equity | 10/15 | €1,243,335 | €1,167,335 | -€76,000 | -6.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €993,335 | €917,335 | -€76,000 | -7.7% |
| Distributable reserves | 133 | €993,335 | €917,335 | -€76,000 | -7.7% |
| Amounts payable | 17/49 | €398,361 | €490,034 | +€91,673 | +23.0% |
| Amounts payable after more than one year | 17 | €120,176 | €120,176 | = | 0.0% |
| Other amounts payable | 178/9 | €120,176 | €120,176 | = | 0.0% |
| Amounts payable within one year | 42/48 | €250,608 | €345,345 | +€94,736 | +37.8% |
| Trade debts | 44 | €1,174 | €4,273 | +€3,099 | +264% |
| Suppliers | 440/4 | €1,174 | €4,273 | +€3,099 | +264% |
| Taxes, remuneration and social security | 45 | €23,374 | €5,370 | -€18,004 | -77.0% |
| Taxes | 450/3 | €21,174 | €3,170 | -€18,004 | -85.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €226,060 | €335,702 | +€109,642 | +48.5% |
| Accrued charges and deferred income | 492/3 | €27,577 | €24,514 | -€3,063 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,216 | €11,271 | +€55 | +0.5% |
| Other operating charges | 640/8 | €3,687 | €3,919 | +€232 | +6.3% |
| Gross operating margin | 9900 | €178,892 | €178,191 | -€701 | -0.4% |
| Operating profit (loss) | 9901 | €163,989 | €163,001 | -€988 | -0.6% |
| Financial income | 75/76B | €4,099 | €1,309 | -€2,790 | -68.1% |
| Recurring financial income | 75 | €4,099 | €1,309 | -€2,790 | -68.1% |
| Financial charges | 65/66B | €27,856 | €24,669 | -€3,187 | -11.4% |
| Recurring financial charges | 65 | €27,856 | €24,669 | -€3,187 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €140,232 | €139,642 | -€591 | -0.4% |
| Income taxes | 67/77 | €40,315 | €30,000 | -€10,315 | -25.6% |
| Profit (loss) for the period | 9904 | €99,918 | €109,642 | +€9,724 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €99,918 | €109,642 | +€9,724 | +9.7% |
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 18 October 2026 via checked.be.