XLENCE 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.
XLENCE PHARMA
Largest movements
- Cash -€5,211
down €5,211 (-10.5%), from €49,792 to €44,580
mainly Tax, wage and social debts (-€9,485) and Receivables within one year (-€4,956)
- Receivables within one year +€4,956
up €4,956 (+70.3%), from €7,046 to €12,003
- Deferred charges and accrued income +€4,253
up €4,253 (+4,296%), from €99 to €4,352
- Intangible fixed assets -€3,000
down €3,000 (-12.8%), from €23,499 to €20,499
- Tax, wage and social debts -€9,485
down €9,485 (-39.0%), from €24,296 to €14,812
of which Taxes: -€12,463
- Profit (loss) carried forward +€7,032
up €7,032 (+13.3%), from €52,722 to €59,754
- Trade debts +€2,784
up €2,784 (+244%), from €1,143 to €3,928
- Gross operating margin -€20,681
down €20,681 (-59.8%), from €34,571 to €13,891
- Taxes -€6,677
down €6,677 (-90.1%), from €7,408 to €731
- Financial income +€729
up €729 (+364,370%), from €0 to €729
- Financial charges -€563
down €563 (-23.2%), from €2,427 to €1,864
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 | €83,162 | €84,171 | +€1,009 | +1.2% |
| Fixed assets | 21/28 | €26,225 | €23,236 | -€2,989 | -11.4% |
| Intangible fixed assets | 21 | €23,499 | €20,499 | -€3,000 | -12.8% |
| Tangible fixed assets | 22/27 | €2,640 | €2,651 | +€11 | +0.4% |
| Plant, machinery and equipment | 23 | €1,811 | €1,268 | -€543 | -30.0% |
| Furniture and vehicles | 24 | €829 | €1,383 | +€554 | +66.8% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €56,937 | €60,935 | +€3,998 | +7.0% |
| Amounts receivable within one year | 40/41 | €7,046 | €12,003 | +€4,956 | +70.3% |
| Trade receivables | 40 | €7,046 | €12,003 | +€4,956 | +70.3% |
| Cash at bank and in hand | 54/58 | €49,792 | €44,580 | -€5,211 | -10.5% |
| Deferred charges and accrued income | 490/1 | €99 | €4,352 | +€4,253 | +4,296% |
| Total equity and liabilities | 10/49 | €83,162 | €84,171 | +€1,009 | +1.2% |
| Equity | 10/15 | €57,722 | €64,754 | +€7,032 | +12.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,722 | €59,754 | +€7,032 | +13.3% |
| Amounts payable | 17/49 | €25,440 | €19,417 | -€6,023 | -23.7% |
| Amounts payable within one year | 42/48 | €25,440 | €19,417 | -€6,023 | -23.7% |
| Trade debts | 44 | €1,143 | €3,928 | +€2,784 | +244% |
| Suppliers | 440/4 | €1,143 | €3,928 | +€2,784 | +244% |
| Taxes, remuneration and social security | 45 | €24,296 | €14,812 | -€9,485 | -39.0% |
| Taxes | 450/3 | €24,296 | €11,833 | -€12,463 | -51.3% |
| Remuneration and social security | 454/9 | - | €2,978 | +€2,978 | |
| Other amounts payable | 47/48 | - | €678 | +€678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,328 | €4,548 | +€219 | +5.1% |
| Other operating charges | 640/8 | €485 | €446 | -€40 | -8.1% |
| Gross operating margin | 9900 | €34,571 | €13,891 | -€20,681 | -59.8% |
| Operating profit (loss) | 9901 | €29,758 | €8,898 | -€20,861 | -70.1% |
| Financial income | 75/76B | €0 | €729 | +€729 | +364,370% |
| Recurring financial income | 75 | €0 | €729 | +€729 | +364,370% |
| Financial charges | 65/66B | €2,427 | €1,864 | -€563 | -23.2% |
| Recurring financial charges | 65 | €2,427 | €1,864 | -€563 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €27,331 | €7,762 | -€19,569 | -71.6% |
| Income taxes | 67/77 | €7,408 | €731 | -€6,677 | -90.1% |
| Profit (loss) for the period | 9904 | €19,923 | €7,032 | -€12,892 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,923 | €7,032 | -€12,892 | -64.7% |
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 16 October 2026 via checked.be.