SAUSSURE PHARMA: what changed
Two fiscal 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.
SAUSSURE PHARMA
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-20.0%), from €150,000 to €120,000
- Receivables within one year +€17,869
up €17,869 (+6.9%), from €259,044 to €276,912
of which Trade receivables: +€24,084
- Stocks and contracts +€5,734
up €5,734 (+8.9%), from €64,464 to €70,198
- Debts after one year -€39,297
down €39,297 (-21.9%), from €179,427 to €140,130
- Trade debts +€17,577
up €17,577 (+7.7%), from €227,277 to €244,854
- Profit (loss) carried forward +€9,410
up €9,410 (+26.8%), from €35,078 to €44,488
- Gross operating margin -€1,165
down €1,165 (-2.4%), from €47,892 to €46,727
- Financial charges -€495
down €495 (-8.4%), from €5,889 to €5,394
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 | €520,162 | €509,667 | -€10,495 | -2.0% |
| Fixed assets | 21/28 | €158,387 | €127,182 | -€31,205 | -19.7% |
| Intangible fixed assets | 21 | €150,000 | €120,000 | -€30,000 | -20.0% |
| Tangible fixed assets | 22/27 | €8,387 | €7,182 | -€1,205 | -14.4% |
| Furniture and vehicles | 24 | €313 | - | -€313 | |
| Other tangible fixed assets | 26 | €8,073 | €7,182 | -€892 | -11.0% |
| Current assets | 29/58 | €361,775 | €382,486 | +€20,710 | +5.7% |
| Stocks and contracts in progress | 3 | €64,464 | €70,198 | +€5,734 | +8.9% |
| Stocks | 30/36 | €64,464 | €70,198 | +€5,734 | +8.9% |
| Amounts receivable within one year | 40/41 | €259,044 | €276,912 | +€17,869 | +6.9% |
| Trade receivables | 40 | €134,020 | €158,104 | +€24,084 | +18.0% |
| Other amounts receivable | 41 | €125,024 | €118,809 | -€6,215 | -5.0% |
| Cash at bank and in hand | 54/58 | €37,362 | €34,568 | -€2,794 | -7.5% |
| Deferred charges and accrued income | 490/1 | €906 | €808 | -€98 | -10.8% |
| Total equity and liabilities | 10/49 | €520,162 | €509,667 | -€10,495 | -2.0% |
| Equity | 10/15 | €45,078 | €54,488 | +€9,410 | +20.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,078 | €44,488 | +€9,410 | +26.8% |
| Amounts payable | 17/49 | €475,084 | €455,180 | -€19,905 | -4.2% |
| Amounts payable after more than one year | 17 | €179,427 | €140,130 | -€39,297 | -21.9% |
| Financial debts | 170/4 | €179,427 | €140,130 | -€39,297 | -21.9% |
| Amounts payable within one year | 42/48 | €294,664 | €314,788 | +€20,123 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €38,906 | €39,297 | +€391 | +1.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €227,277 | €244,854 | +€17,577 | +7.7% |
| Suppliers | 440/4 | €227,277 | €244,854 | +€17,577 | +7.7% |
| Taxes, remuneration and social security | 45 | €3,451 | €5,606 | +€2,155 | +62.4% |
| Taxes | 450/3 | €3,451 | €5,606 | +€2,155 | +62.4% |
| Other amounts payable | 47/48 | €30 | €30 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €994 | €263 | -€731 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,646 | €31,205 | -€440 | -1.4% |
| Other operating charges | 640/8 | €577 | €625 | +€47 | +8.2% |
| Gross operating margin | 9900 | €47,892 | €46,727 | -€1,165 | -2.4% |
| Operating profit (loss) | 9901 | €15,669 | €14,897 | -€772 | -4.9% |
| Financial income | 75/76B | €3,599 | €3,262 | -€336 | -9.3% |
| Recurring financial income | 75 | €3,599 | €3,262 | -€336 | -9.3% |
| Financial charges | 65/66B | €5,889 | €5,394 | -€495 | -8.4% |
| Recurring financial charges | 65 | €5,889 | €5,394 | -€495 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €13,379 | €12,765 | -€614 | -4.6% |
| Income taxes | 67/77 | €3,451 | €3,355 | -€96 | -2.8% |
| Profit (loss) for the period | 9904 | €9,927 | €9,410 | -€518 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,927 | €9,410 | -€518 | -5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.