XTRAPHARMA: 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.
XTRAPHARMA
Largest movements
- Stocks and contracts -€293,553
down €293,553 (-39.8%), from €737,458 to €443,905
- Cash +€182,148
up €182,148 (+217.2%), from €83,879 to €266,028
mainly Stocks and contracts (+€293,553) and Net result for the year (+€142,634)
- Receivables within one year +€93,359
up €93,359 (+7.5%), from €1.3m to €1.3m
of which Other amounts receivable: +€88,482
- Trade debts -€188,346
down €188,346 (-21.8%), from €863,600 to €675,254
- Profit (loss) carried forward +€82,634
up €82,634 (+11.0%), from €751,711 to €834,344
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€38,082
up €38,082 (+29.4%), from €129,441 to €167,523
- Gross operating margin +€69,432
up €69,432 (+43.8%), from €158,591 to €228,023
- Taxes +€12,148
up €12,148 (+46.8%), from €25,933 to €38,082
- Financial income +€7,870
up €7,870 (+1750.8%), from €450 to €8,320
- Depreciation +€7,316
up €7,316 (+29.2%), from €25,035 to €32,351
- Other operating charges -€4,102
down €4,102 (-58.1%), from €7,053 to €2,952
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.
Cash bridge derived
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 | €2,195,117 | €2,167,447 | -€27,670 | -1.3% |
| Fixed assets | 21/28 | €119,714 | €105,572 | -€14,142 | -11.8% |
| Tangible fixed assets | 22/27 | €112,814 | €98,672 | -€14,142 | -12.5% |
| Land and buildings | 22 | €17,547 | €14,035 | -€3,511 | -20.0% |
| Plant, machinery and equipment | 23 | €14,930 | €10,265 | -€4,665 | -31.2% |
| Furniture and vehicles | 24 | €80,338 | €74,372 | -€5,966 | -7.4% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €2,075,403 | €2,061,875 | -€13,528 | -0.7% |
| Stocks and contracts in progress | 3 | €737,458 | €443,905 | -€293,553 | -39.8% |
| Stocks | 30/36 | €737,458 | €443,905 | -€293,553 | -39.8% |
| Amounts receivable within one year | 40/41 | €1,252,192 | €1,345,550 | +€93,359 | +7.5% |
| Trade receivables | 40 | €742,679 | €747,556 | +€4,876 | +0.7% |
| Other amounts receivable | 41 | €509,512 | €597,995 | +€88,482 | +17.4% |
| Cash at bank and in hand | 54/58 | €83,879 | €266,028 | +€182,148 | +217.2% |
| Deferred charges and accrued income | 490/1 | €1,874 | €6,391 | +€4,517 | +241.0% |
| Total equity and liabilities | 10/49 | €2,195,117 | €2,167,447 | -€27,670 | -1.3% |
| Equity | 10/15 | €756,711 | €839,344 | +€82,634 | +10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €751,711 | €834,344 | +€82,634 | +11.0% |
| Amounts payable | 17/49 | €1,438,406 | €1,328,103 | -€110,304 | -7.7% |
| Amounts payable within one year | 42/48 | €1,438,406 | €1,328,103 | -€110,304 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €49,994 | €45,326 | -€4,668 | -9.3% |
| Financial debts | 43 | €395,371 | €380,000 | -€15,371 | -3.9% |
| Credit institutions | 430/8 | €395,371 | €380,000 | -€15,371 | -3.9% |
| Trade debts | 44 | €863,600 | €675,254 | -€188,346 | -21.8% |
| Suppliers | 440/4 | €863,600 | €675,254 | -€188,346 | -21.8% |
| Taxes, remuneration and social security | 45 | €129,441 | €167,523 | +€38,082 | +29.4% |
| Taxes | 450/3 | €129,441 | €167,523 | +€38,082 | +29.4% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,035 | €32,351 | +€7,316 | +29.2% |
| Other operating charges | 640/8 | €7,053 | €2,952 | -€4,102 | -58.1% |
| Non-recurring operating charges | 66A | €376 | - | -€376 | |
| Gross operating margin | 9900 | €158,591 | €228,023 | +€69,432 | +43.8% |
| Operating profit (loss) | 9901 | €126,126 | €192,720 | +€66,594 | +52.8% |
| Financial income | 75/76B | €450 | €8,320 | +€7,870 | +1750.8% |
| Recurring financial income | 75 | €450 | €8,320 | +€7,870 | +1750.8% |
| Financial charges | 65/66B | €17,086 | €20,325 | +€3,239 | +19.0% |
| Recurring financial charges | 65 | €17,086 | €20,325 | +€3,239 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €109,490 | €180,715 | +€71,225 | +65.1% |
| Income taxes | 67/77 | €25,933 | €38,082 | +€12,148 | +46.8% |
| Profit (loss) for the period | 9904 | €83,557 | €142,634 | +€59,077 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,557 | €142,634 | +€59,077 | +70.7% |
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 9 October 2026 via checked.be.