Van lent 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.
Van lent Pharma
Largest movements
- Cash -€21,140
down €21,140 (-22.2%), from €95,333 to €74,192
mainly Contributions, distributions and other (-€90,764) and Receivables within one year (-€15,179)
- Receivables within one year +€15,179
up €15,179 (+268%), from €5,665 to €20,843
of which Trade receivables: +€20,505
- Reserves -€10,712
down €10,712 (-11.8%), from €90,764 to €80,052
- Current portion of long-term debt +€6,730
new in 2025: €6,730
- Other debts -€3,763
down €3,763 (-89.6%), from €4,200 to €436
- Tax, wage and social debts +€1,636
up €1,636 (+39.5%), from €4,142 to €5,777
- Gross operating margin +€98,984
up €98,984 (+1,172%), from €8,446 to €107,430
- Taxes +€19,369
up €19,369 (+698%), from €2,774 to €22,143
- Financial charges +€4,139
up €4,139 (+612%), from €677 to €4,816
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 | €102,682 | €96,286 | -€6,397 | -6.2% |
| Fixed assets | 21/28 | €1,540 | €1,105 | -€435 | -28.2% |
| Tangible fixed assets | 22/27 | €1,540 | €1,105 | -€435 | -28.2% |
| Plant, machinery and equipment | 23 | €1,540 | €1,105 | -€435 | -28.2% |
| Current assets | 29/58 | €101,142 | €95,180 | -€5,962 | -5.9% |
| Amounts receivable within one year | 40/41 | €5,665 | €20,843 | +€15,179 | +268% |
| Trade receivables | 40 | €333 | €20,838 | +€20,505 | +6,162% |
| Other amounts receivable | 41 | €5,332 | €6 | -€5,326 | -99.9% |
| Cash at bank and in hand | 54/58 | €95,333 | €74,192 | -€21,140 | -22.2% |
| Deferred charges and accrued income | 490/1 | €145 | €145 | = | 0.0% |
| Total equity and liabilities | 10/49 | €102,682 | €96,286 | -€6,397 | -6.2% |
| Equity | 10/15 | €93,264 | €82,552 | -€10,712 | -11.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,764 | €80,052 | -€10,712 | -11.8% |
| Distributable reserves | 133 | €90,764 | €80,052 | -€10,712 | -11.8% |
| Amounts payable | 17/49 | €9,418 | €13,733 | +€4,315 | +45.8% |
| Amounts payable within one year | 42/48 | €9,418 | €13,094 | +€3,676 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,730 | +€6,730 | |
| Trade debts | 44 | €1,077 | €151 | -€926 | -86.0% |
| Suppliers | 440/4 | €1,077 | €151 | -€926 | -86.0% |
| Taxes, remuneration and social security | 45 | €4,142 | €5,777 | +€1,636 | +39.5% |
| Taxes | 450/3 | €4,142 | €5,777 | +€1,636 | +39.5% |
| Other amounts payable | 47/48 | €4,200 | €436 | -€3,763 | -89.6% |
| Accrued charges and deferred income | 492/3 | - | €639 | +€639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €435 | -€449 | -50.8% |
| Other operating charges | 640/8 | €505 | €406 | -€99 | -19.7% |
| Gross operating margin | 9900 | €8,446 | €107,430 | +€98,984 | +1,172% |
| Operating profit (loss) | 9901 | €7,056 | €106,589 | +€99,533 | +1,411% |
| Financial income | 75/76B | €1,139 | €422 | -€717 | -62.9% |
| Recurring financial income | 75 | €1,139 | €422 | -€717 | -62.9% |
| Financial charges | 65/66B | €677 | €4,816 | +€4,139 | +612% |
| Recurring financial charges | 65 | €677 | €4,816 | +€4,139 | +612% |
| Profit (loss) for the period before taxes | 9903 | €7,518 | €102,195 | +€94,677 | +1,259% |
| Income taxes | 67/77 | €2,774 | €22,143 | +€19,369 | +698% |
| Profit (loss) for the period | 9904 | €4,745 | €80,052 | +€75,308 | +1,587% |
| Profit (loss) for the period to be appropriated | 9905 | €4,745 | €80,052 | +€75,308 | +1,587% |
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 18 October 2026 via checked.be.