Stena Pharm: 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.
Stena Pharm
Largest movements
- Receivables within one year -€85,997
down €85,997 (-95.6%), from €89,959 to €3,962
of which Other amounts receivable: -€84,914
- Cash +€72,176
up €72,176 (+103%), from €69,940 to €142,115
mainly Receivables within one year (+€85,997) and Depreciation (+€22,474)
- Tangible fixed assets -€18,148
down €18,148 (-40.8%), from €44,534 to €26,386
of which Furniture and vehicles: -€17,359
- Deferred charges and accrued income +€5,815
up €5,815 (+674%), from €862 to €6,677
- Reserves -€11,346
down €11,346 (-14.2%), from €80,175 to €68,829
of which Distributable reserves: -€11,346
- Debts after one year -€10,852
down €10,852 (-57.6%), from €18,852 to €8,000
- Other debts +€9,729
up €9,729 (+58.9%), from €16,505 to €26,234
- Current portion of long-term debt -€6,858
down €6,858 (-38.7%), from €17,710 to €10,852
- Profit (loss) carried forward -€5,903
down €5,903 (-3.2%), from €183,341 to €177,438
- Gross operating margin -€15,933
down €15,933 (-51.1%), from €31,154 to €15,221
- Taxes -€4,071
down €4,071 (-79.5%), from €5,123 to €1,051
- Financial income -€1,305
down €1,305 (-20.1%), from €6,486 to €5,181
- Depreciation +€719
up €719 (+3.3%), from €21,755 to €22,474
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 | €327,324 | €301,170 | -€26,154 | -8.0% |
| Fixed assets | 21/28 | €44,534 | €26,386 | -€18,148 | -40.8% |
| Tangible fixed assets | 22/27 | €44,534 | €26,386 | -€18,148 | -40.8% |
| Plant, machinery and equipment | 23 | €3,956 | €3,167 | -€789 | -19.9% |
| Furniture and vehicles | 24 | €40,578 | €23,219 | -€17,359 | -42.8% |
| Current assets | 29/58 | €282,790 | €274,784 | -€8,007 | -2.8% |
| Amounts receivable within one year | 40/41 | €89,959 | €3,962 | -€85,997 | -95.6% |
| Trade receivables | 40 | €4,959 | €3,876 | -€1,083 | -21.8% |
| Other amounts receivable | 41 | €85,000 | €86 | -€84,914 | -99.9% |
| Current investments | 50/53 | €122,029 | €122,029 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,940 | €142,115 | +€72,176 | +103% |
| Deferred charges and accrued income | 490/1 | €862 | €6,677 | +€5,815 | +674% |
| Total equity and liabilities | 10/49 | €327,324 | €301,170 | -€26,154 | -8.0% |
| Equity | 10/15 | €269,715 | €252,466 | -€17,249 | -6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,175 | €68,829 | -€11,346 | -14.2% |
| Tax-exempt reserves | 132 | €30,733 | €30,733 | = | 0.0% |
| Distributable reserves | 133 | €49,442 | €38,095 | -€11,346 | -22.9% |
| Profit (loss) carried forward | 14 | €183,341 | €177,438 | -€5,903 | -3.2% |
| Amounts payable | 17/49 | €57,608 | €48,703 | -€8,905 | -15.5% |
| Amounts payable after more than one year | 17 | €18,852 | €8,000 | -€10,852 | -57.6% |
| Financial debts | 170/4 | €18,852 | €8,000 | -€10,852 | -57.6% |
| Amounts payable within one year | 42/48 | €37,430 | €39,190 | +€1,761 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €17,710 | €10,852 | -€6,858 | -38.7% |
| Trade debts | 44 | €1,535 | €1,825 | +€290 | +18.9% |
| Suppliers | 440/4 | €1,535 | €1,825 | +€290 | +18.9% |
| Taxes, remuneration and social security | 45 | €1,680 | €279 | -€1,401 | -83.4% |
| Taxes | 450/3 | €1,680 | €279 | -€1,401 | -83.4% |
| Other amounts payable | 47/48 | €16,505 | €26,234 | +€9,729 | +58.9% |
| Accrued charges and deferred income | 492/3 | €1,326 | €1,513 | +€186 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,755 | €22,474 | +€719 | +3.3% |
| Other operating charges | 640/8 | €272 | €354 | +€82 | +30.3% |
| Gross operating margin | 9900 | €31,154 | €15,221 | -€15,933 | -51.1% |
| Operating profit (loss) | 9901 | €9,127 | -€7,607 | -€16,734 | |
| Financial income | 75/76B | €6,486 | €5,181 | -€1,305 | -20.1% |
| Recurring financial income | 75 | €6,486 | €5,181 | -€1,305 | -20.1% |
| Financial charges | 65/66B | €2,575 | €2,425 | -€149 | -5.8% |
| Recurring financial charges | 65 | €2,575 | €2,425 | -€149 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €13,039 | -€4,852 | -€17,890 | |
| Income taxes | 67/77 | €5,123 | €1,051 | -€4,071 | -79.5% |
| Profit (loss) for the period | 9904 | €7,916 | -€5,903 | -€13,819 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,916 | -€5,903 | -€13,819 |
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 17 October 2026 via checked.be.