Sartorius Accessia 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.
What changed
Sartorius Accessia Pharma
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€167,732
2024 · €38,218+€129,514
Equity
-€2.0m
2024 · -€2.1m+€147,706
Cash
€0
2024 · €2,446-€2,446
Balance sheet total
€5.6m
2024 · €6.4m-€706,179
Largest movements
Assets
- Receivables within one year -€404,038
down €404,038 (-98.4%), from €410,808 to €6,770
- Tangible fixed assets -€301,542
down €301,542 (-5.1%), from €5.9m to €5.6m
of which Land and buildings: -€213,991
Equity and liabilities
- Other debts -€907,543
down €907,543 (-73.4%), from €1.2m to €329,184
- Profit (loss) carried forward +€167,732
up €167,732 (+2.6%), from -€6.4m to -€6.2m
Income statement
- Gross operating margin +€218,098
up €218,098 (+18.9%), from €1.2m to €1.4m
- Turnover +€165,262
up €165,262 (+8.1%), from €2.0m to €2.2m
- Purchases and services -€52,873
down €52,873 (-6.0%), from €885,425 to €832,552
- Staff costs +€40,660
up €40,660 (+18.0%), from €225,314 to €265,974
- Depreciation +€23,732
up €23,732 (+5.1%), from €466,661 to €490,393
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.
Result 2024
€38,218
Gross operating margin
+€218,098
Staff costs
-€40,660
Depreciation
-€23,732
Other operating charges
+€2,358
Other operating items
-€35,000
Financial charges
+€8,450
Result 2025
€167,732
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€205,986
Investment
-€188,406
Financing
-€20,026
Cash 2024
€2,446
From operations (derived)
+€205,986
Net result for the year
+€167,732
Depreciation
+€490,393
Receivables within one year
+€404,038
Deferred charges and accrued income
-€2,292
Trade debts
+€34,423
Tax, wage and social debts
+€19,235
Other debts
-€907,543
Investment (derived)
-€188,406
Investment in fixed assets (net)
-€188,406
Financing
-€20,026
Contributions, distributions and other
-€20,026
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,354,521 | €5,648,342 | -€706,179 | -11.1% |
| Formation expenses | 20 | €445 | €0 | -€445 | -100% |
| Fixed assets | 21/28 | €5,923,101 | €5,621,559 | -€301,542 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,923,101 | €5,621,559 | -€301,542 | -5.1% |
| Land and buildings | 22 | €5,619,997 | €5,406,006 | -€213,991 | -3.8% |
| Plant, machinery and equipment | 23 | €244,870 | €209,511 | -€35,359 | -14.4% |
| Furniture and vehicles | 24 | €9,789 | €6,042 | -€3,747 | -38.3% |
| Assets under construction and advance payments | 27 | €48,445 | €0 | -€48,445 | -100% |
| Current assets | 29/58 | €430,975 | €26,783 | -€404,192 | -93.8% |
| Amounts receivable within one year | 40/41 | €410,808 | €6,770 | -€404,038 | -98.4% |
| Trade receivables | 40 | €410,808 | €6,770 | -€404,038 | -98.4% |
| Cash at bank and in hand | 54/58 | €2,446 | €0 | -€2,446 | -100% |
| Deferred charges and accrued income | 490/1 | €17,721 | €20,013 | +€2,292 | +12.9% |
| Total equity and liabilities | 10/49 | €6,354,521 | €5,648,342 | -€706,179 | -11.1% |
| Equity | 10/15 | -€2,113,823 | -€1,966,117 | +€147,706 | +7.0% |
| Contributions | 10/11 | €4,100,000 | €4,100,000 | = | 0.0% |
| Capital | 10 | €4,100,000 | €4,100,000 | = | 0.0% |
| Issued capital | 100 | €4,100,000 | €4,100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,375,303 | -€6,207,571 | +€167,732 | +2.6% |
| Investment grants | 15 | €161,480 | €141,454 | -€20,026 | -12.4% |
| Amounts payable | 17/49 | €8,468,344 | €7,614,459 | -€853,885 | -10.1% |
| Amounts payable after more than one year | 17 | €7,000,000 | €7,000,000 | = | 0.0% |
| Financial debts | 170/4 | €7,000,000 | €7,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,468,344 | €614,459 | -€853,885 | -58.2% |
| Trade debts | 44 | €112,107 | €146,530 | +€34,423 | +30.7% |
| Suppliers | 440/4 | €112,107 | €146,530 | +€34,423 | +30.7% |
| Taxes, remuneration and social security | 45 | €119,510 | €138,745 | +€19,235 | +16.1% |
| Taxes | 450/3 | €92,842 | €104,244 | +€11,402 | +12.3% |
| Remuneration and social security | 454/9 | €26,668 | €34,501 | +€7,833 | +29.4% |
| Other amounts payable | 47/48 | €1,236,727 | €329,184 | -€907,543 | -73.4% |
| Turnover | 70 | €2,039,211 | €2,204,473 | +€165,262 | +8.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €885,425 | €832,552 | -€52,873 | -6.0% |
| Remuneration, social security and pensions | 62 | €225,314 | €265,974 | +€40,660 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466,661 | €490,393 | +€23,732 | +5.1% |
| Other operating charges | 640/8 | €77,283 | €74,925 | -€2,358 | -3.1% |
| Non-recurring operating charges | 66A | - | €35,000 | +€35,000 | |
| Gross operating margin | 9900 | €1,155,524 | €1,373,622 | +€218,098 | +18.9% |
| Operating profit (loss) | 9901 | €386,266 | €507,330 | +€121,064 | +31.3% |
| Financial income | 75/76B | €20,026 | €20,026 | = | 0.0% |
| Recurring financial income | 75 | €20,026 | €20,026 | = | 0.0% |
| Financial charges | 65/66B | €368,074 | €359,624 | -€8,450 | -2.3% |
| Recurring financial charges | 65 | €368,074 | €359,624 | -€8,450 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €38,218 | €167,732 | +€129,514 | +339% |
| Profit (loss) for the period | 9904 | €38,218 | €167,732 | +€129,514 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €38,218 | €167,732 | +€129,514 | +339% |
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 20 October 2026 via checked.be.