UNIDOSE PHARMA: what changed
What changed
UNIDOSE PHARMA
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€223,596
2024 · €463,287-€239,691
Equity
€889,111
2024 · €665,515+€223,596
Cash
€110,911
2024 · €245,375-€134,464
Balance sheet total
€3.9m
2024 · €3.6m+€284,237
Largest movements
Assets
- Receivables within one year +€562,044
up €562,044 (+92.8%), from €605,778 to €1.2m
of which Trade receivables: +€520,811
- Cash -€134,464
down €134,464 (-54.8%), from €245,375 to €110,911
mainly Receivables within one year (-€562,044) and Other debts (-€152,620)
- Tangible fixed assets -€109,374
down €109,374 (-5.1%), from €2.1m to €2.0m
of which Plant, machinery and equipment: -€104,800
Equity and liabilities
- Trade debts +€396,381
up €396,381 (+112%), from €354,344 to €750,725
- Reserves +€223,596
up €223,596 (+75.6%), from €295,923 to €519,519
of which Distributable reserves: +€233,534
- Other debts -€152,620
down €152,620 (-22.8%), from €668,593 to €515,973
- Short-term financial debts -€150,000
down €150,000 (-100%), from €150,000 to €0
- Debts after one year -€118,976
down €118,976 (-8.1%), from €1.5m to €1.3m
Income statement
- Gross operating margin -€142,246
down €142,246 (-7.9%), from €1.8m to €1.7m
- Staff costs +€97,067
up €97,067 (+9.7%), from €998,974 to €1.1m
- Taxes +€77,191
up €77,191 (+257,304,200%), from €0 to €77,191
- Financial charges -€18,767
down €18,767 (-21.9%), from €85,743 to €66,976
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.
Result 2024
€463,287
Gross operating margin
-€142,246
Staff costs
-€97,067
Depreciation
-€4,563
Other operating charges
+€5,121
Financial income
-€5,152
Financial charges
+€18,767
Taxes
-€77,191
Deferred taxes and other
+€62,641
Result 2025
€223,596
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€217,151
Investment
-€83,947
Financing
-€267,667
Cash 2024
€245,375
From operations (derived)
+€217,151
Net result for the year
+€223,596
Depreciation
+€193,321
Stocks and contracts
+€26,409
Receivables within one year
-€562,044
Deferred charges and accrued income
+€7,559
Provisions
-€3,313
Trade debts
+€396,381
Tax, wage and social debts
+€89,774
Other debts
-€152,620
Accrued charges and deferred income
-€1,914
Investment (derived)
-€83,947
Investment in fixed assets (net)
-€83,947
Financing
-€267,667
Debts after one year
-€118,976
Current portion of long-term debt
+€1,308
Short-term financial debts
-€150,000
Cash 2025
€110,911
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,620,289 | €3,904,527 | +€284,237 | +7.9% |
| Fixed assets | 21/28 | €2,128,983 | €2,019,610 | -€109,374 | -5.1% |
| Tangible fixed assets | 22/27 | €2,128,983 | €2,019,610 | -€109,374 | -5.1% |
| Land and buildings | 22 | €1,470,023 | €1,473,472 | +€3,449 | +0.2% |
| Plant, machinery and equipment | 23 | €634,893 | €530,092 | -€104,800 | -16.5% |
| Furniture and vehicles | 24 | €24,068 | €16,045 | -€8,023 | -33.3% |
| Current assets | 29/58 | €1,491,306 | €1,884,917 | +€393,611 | +26.4% |
| Stocks and contracts in progress | 3 | €628,665 | €602,255 | -€26,409 | -4.2% |
| Stocks | 30/36 | €628,665 | €602,255 | -€26,409 | -4.2% |
| Amounts receivable within one year | 40/41 | €605,778 | €1,167,822 | +€562,044 | +92.8% |
| Trade receivables | 40 | €452,807 | €973,617 | +€520,811 | +115% |
| Other amounts receivable | 41 | €152,972 | €194,205 | +€41,233 | +27.0% |
| Cash at bank and in hand | 54/58 | €245,375 | €110,911 | -€134,464 | -54.8% |
| Deferred charges and accrued income | 490/1 | €11,488 | €3,929 | -€7,559 | -65.8% |
| Total equity and liabilities | 10/49 | €3,620,289 | €3,904,527 | +€284,237 | +7.9% |
| Equity | 10/15 | €665,515 | €889,111 | +€223,596 | +33.6% |
| Contributions | 10/11 | €369,592 | €369,592 | = | 0.0% |
| Reserves | 13 | €295,923 | €519,519 | +€223,596 | +75.6% |
| Tax-exempt reserves | 132 | €205,825 | €195,888 | -€9,938 | -4.8% |
| Distributable reserves | 133 | €90,098 | €323,631 | +€233,534 | +259% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €59,328 | €56,016 | -€3,313 | -5.6% |
| Deferred taxes | 168 | €59,328 | €56,016 | -€3,313 | -5.6% |
| Amounts payable | 17/49 | €2,895,446 | €2,959,400 | +€63,954 | +2.2% |
| Amounts payable after more than one year | 17 | €1,463,108 | €1,344,133 | -€118,976 | -8.1% |
| Financial debts | 170/4 | €1,463,108 | €1,344,133 | -€118,976 | -8.1% |
| Amounts payable within one year | 42/48 | €1,424,737 | €1,609,581 | +€184,843 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €124,388 | €125,696 | +€1,308 | +1.1% |
| Financial debts | 43 | €150,000 | €0 | -€150,000 | -100% |
| Credit institutions | 430/8 | €150,000 | €0 | -€150,000 | -100% |
| Trade debts | 44 | €354,344 | €750,725 | +€396,381 | +112% |
| Suppliers | 440/4 | €354,344 | €750,725 | +€396,381 | +112% |
| Taxes, remuneration and social security | 45 | €127,413 | €217,186 | +€89,774 | +70.5% |
| Taxes | 450/3 | €0 | €51,428 | +€51,428 | |
| Remuneration and social security | 454/9 | €127,413 | €165,759 | +€38,346 | +30.1% |
| Other amounts payable | 47/48 | €668,593 | €515,973 | -€152,620 | -22.8% |
| Accrued charges and deferred income | 492/3 | €7,600 | €5,686 | -€1,914 | -25.2% |
| Non-recurring operating income | 76A | €265,005 | €0 | -€265,005 | -100% |
| Remuneration, social security and pensions | 62 | €998,974 | €1,096,041 | +€97,067 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,758 | €193,321 | +€4,563 | +2.4% |
| Other operating charges | 640/8 | €14,908 | €9,787 | -€5,121 | -34.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,801,869 | €1,659,622 | -€142,246 | -7.9% |
| Operating profit (loss) | 9901 | €599,229 | €360,473 | -€238,755 | -39.8% |
| Financial income | 75/76B | €9,130 | €3,978 | -€5,152 | -56.4% |
| Recurring financial income | 75 | €9,130 | €3,978 | -€5,152 | -56.4% |
| Financial charges | 65/66B | €85,743 | €66,976 | -€18,767 | -21.9% |
| Recurring financial charges | 65 | €85,743 | €66,976 | -€18,767 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €522,615 | €297,475 | -€225,141 | -43.1% |
| Transfer from deferred taxes | 780 | €6,923 | €3,313 | -€3,611 | -52.2% |
| Transfer to deferred taxes | 680 | €66,251 | €0 | -€66,251 | -100% |
| Income taxes | 67/77 | €0 | €77,191 | +€77,191 | +257,304,200% |
| Profit (loss) for the period | 9904 | €463,287 | €223,596 | -€239,691 | -51.7% |
| Transfer from tax-exempt reserves | 789 | €20,769 | €9,938 | -€10,832 | -52.2% |
| Transfer to tax-exempt reserves | 689 | €198,754 | €0 | -€198,754 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €285,302 | €233,534 | -€51,769 | -18.1% |
Next steps
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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 7 November 2026 via checked.be.