SOS PHARMACIEN: what changed
SOS PHARMACIEN
Largest movements
- Cash +€18,681
up €18,681 (+123%), from €15,194 to €33,875
mainly Net result for the year (+€14,784) and Depreciation (+€11,306)
- Tangible fixed assets -€11,306
down €11,306 (-20.3%), from €55,694 to €44,389
- Receivables within one year -€2,069
down €2,069 (-20.7%), from €10,016 to €7,947
of which Trade receivables: -€1,471
- Deferred charges and accrued income -€1,187
down €1,187 (-75.3%), from €1,576 to €388
- Reserves +€14,700
up €14,700 (+114%), from €12,900 to €27,600
- Debts after one year -€10,231
down €10,231 (-23.7%), from €43,213 to €32,983
- Other debts -€7,173
down €7,173 (-94.0%), from €7,632 to €459
- Tax, wage and social debts +€7,064
up €7,064 (+146%), from €4,850 to €11,914
of which Taxes: +€7,064
- Turnover +€67,188
up €67,188 (+263%), from €25,510 to €92,699
- Purchases and services +€59,628
up €59,628 (+889%), from €6,705 to €66,333
- Gross operating margin +€15,498
up €15,498 (+81.5%), from €19,016 to €34,514
- Depreciation +€10,472
up €10,472 (+1,256%), from €834 to €11,306
- Financial charges +€1,977
up €1,977 (+963%), from €205 to €2,183
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,481 | €86,599 | +€4,119 | +5.0% |
| Fixed assets | 21/28 | €55,694 | €44,389 | -€11,306 | -20.3% |
| Tangible fixed assets | 22/27 | €55,694 | €44,389 | -€11,306 | -20.3% |
| Furniture and vehicles | 24 | €55,694 | €44,389 | -€11,306 | -20.3% |
| Current assets | 29/58 | €26,786 | €42,211 | +€15,424 | +57.6% |
| Amounts receivable within one year | 40/41 | €10,016 | €7,947 | -€2,069 | -20.7% |
| Trade receivables | 40 | €9,418 | €7,947 | -€1,471 | -15.6% |
| Other amounts receivable | 41 | €598 | €0 | -€598 | -100% |
| Cash at bank and in hand | 54/58 | €15,194 | €33,875 | +€18,681 | +123% |
| Deferred charges and accrued income | 490/1 | €1,576 | €388 | -€1,187 | -75.3% |
| Total equity and liabilities | 10/49 | €82,481 | €86,599 | +€4,119 | +5.0% |
| Equity | 10/15 | €15,451 | €30,235 | +€14,784 | +95.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,900 | €27,600 | +€14,700 | +114% |
| Distributable reserves | 133 | €12,900 | €27,600 | +€14,700 | +114% |
| Profit (loss) carried forward | 14 | €51 | €135 | +€84 | +165% |
| Amounts payable | 17/49 | €67,030 | €56,365 | -€10,665 | -15.9% |
| Amounts payable after more than one year | 17 | €43,213 | €32,983 | -€10,231 | -23.7% |
| Financial debts | 170/4 | €43,213 | €32,983 | -€10,231 | -23.7% |
| Amounts payable within one year | 42/48 | €23,817 | €23,382 | -€435 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €9,883 | €10,231 | +€348 | +3.5% |
| Trade debts | 44 | €1,452 | €778 | -€674 | -46.4% |
| Suppliers | 440/4 | €1,452 | €778 | -€674 | -46.4% |
| Taxes, remuneration and social security | 45 | €4,850 | €11,914 | +€7,064 | +146% |
| Taxes | 450/3 | €4,850 | €11,914 | +€7,064 | +146% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €7,632 | €459 | -€7,173 | -94.0% |
| Turnover | 70 | €25,510 | €92,699 | +€67,188 | +263% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,705 | €66,333 | +€59,628 | +889% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €11,306 | +€10,472 | +1,256% |
| Other operating charges | 640/8 | €175 | €1,253 | +€1,078 | +615% |
| Gross operating margin | 9900 | €19,016 | €34,514 | +€15,498 | +81.5% |
| Operating profit (loss) | 9901 | €18,006 | €21,955 | +€3,949 | +21.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €205 | €2,183 | +€1,977 | +963% |
| Recurring financial charges | 65 | €205 | €2,183 | +€1,977 | +963% |
| Profit (loss) for the period before taxes | 9903 | €17,801 | €19,773 | +€1,972 | +11.1% |
| Income taxes | 67/77 | €4,850 | €4,989 | +€139 | +2.9% |
| Profit (loss) for the period | 9904 | €12,951 | €14,784 | +€1,833 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,951 | €14,784 | +€1,833 | +14.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.