Bobbie Pharmaceutical Services: 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.
What changed
Bobbie Pharmaceutical Services
NACE 64.210, Activities of holding companies
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
-€1.2m
31-12-2024 · €1.6m-€2.8m
Equity
€17.5m
31-12-2024 · €9.8m+€7.7m
Cash
€79,683
31-12-2024 · €83,255-€3,572
Balance sheet total
€47.0m
31-12-2024 · €33.3m+€13.6m
Largest movements
Assets
- Financial fixed assets +€12.2m
up €12.2m (+37.7%), from €32.4m to €44.7m
of which Affiliated companies: +€12.2m
- Receivables within one year +€900,688
up €900,688 (+121%), from €743,620 to €1.6m
of which Trade receivables: +€733,716
- Intangible fixed assets +€502,647
up €502,647 (+732%), from €68,653 to €571,300
Equity and liabilities
- Contributions +€8.5m
up €8.5m (+163%), from €5.3m to €13.8m
- Other debts +€3.3m
up €3.3m (+1,655%), from €200,000 to €3.5m
- Debts after one year +€1.6m
up €1.6m (+8.6%), from €18.1m to €19.7m
- Reserves -€805,167
down €805,167 (-17.8%), from €4.5m to €3.7m
- Trade debts +€563,063
up €563,063 (+706%), from €79,772 to €642,835
Income statement
- Services and other goods +€1.4m
up €1.4m (+883%), from €160,614 to €1.6m
- Financial income -€999,154
down €999,154 (-99.9%), from €1.0m to €846
- Turnover -€425,667
down €425,667 (-21.8%), from €2.0m to €1.5m
- Financial charges +€408,226
up €408,226 (+49.9%), from €818,660 to €1.2m
- Taxes -€227,136
down €227,136 (-100%), from €227,136 to €0
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€1.6m
Turnover
-€425,667
Goods and materials
+€111,401
Services and other goods
-€1.4m
Depreciation
-€65,247
Other operating charges
-€573
Other operating items
+€214,009
Financial income
-€999,154
Financial charges
-€408,226
Taxes
+€227,136
Result 31-12-2025
-€1.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.9m
Investment
-€12.8m
Financing
+€10.9m
Cash 31-12-2024
€83,255
From operations (derived)
+€1.9m
Net result for the year
-€1.2m
Depreciation
+€88,077
Receivables within one year
-€900,688
Deferred charges and accrued income
-€4,478
Trade debts
+€563,063
Tax, wage and social debts
-€131,429
Other debts
+€3.3m
Accrued charges and deferred income
+€174,988
Investment (derived)
-€12.8m
Investment in fixed assets (net)
-€12.8m
Financing
+€10.9m
Debts after one year
+€1.6m
Current portion of long-term debt
+€402,856
Short-term financial debts
+€9,127
Contributions, distributions and other
+€8.9m
Cash 31-12-2025
€79,683
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,330,090 | €46,964,534 | +€13.6m | +40.9% |
| Fixed assets | 21/28 | €32,503,215 | €45,236,065 | +€12.7m | +39.2% |
| Intangible fixed assets | 21 | €68,653 | €571,300 | +€502,647 | +732% |
| Tangible fixed assets | 22/27 | - | €9,735 | +€9,735 | |
| Plant, machinery and equipment | 23 | - | €9,735 | +€9,735 | |
| Financial fixed assets | 28 | €32,434,562 | €44,655,030 | +€12.2m | +37.7% |
| Affiliated companies | 280/1 | €32,434,562 | €44,654,460 | +€12.2m | +37.7% |
| Participating interests | 280 | €32,434,562 | €44,654,460 | +€12.2m | +37.7% |
| Other financial fixed assets | 284/8 | - | €570 | +€570 | |
| Amounts receivable and cash guarantees | 285/8 | - | €570 | +€570 | |
| Current assets | 29/58 | €826,875 | €1,728,469 | +€901,594 | +109% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €743,620 | €1,644,308 | +€900,688 | +121% |
| Trade receivables | 40 | €495,420 | €1,229,136 | +€733,716 | +148% |
| Other amounts receivable | 41 | €248,200 | €415,172 | +€166,972 | +67.3% |
| Cash at bank and in hand | 54/58 | €83,255 | €79,683 | -€3,572 | -4.3% |
| Deferred charges and accrued income | 490/1 | - | €4,478 | +€4,478 | |
| Total equity and liabilities | 10/49 | €33,330,090 | €46,964,534 | +€13.6m | +40.9% |
| Equity | 10/15 | €9,766,290 | €17,506,021 | +€7.7m | +79.2% |
| Contributions | 10/11 | €5,250,000 | €13,794,898 | +€8.5m | +163% |
| Reserves | 13 | €4,516,290 | €3,711,123 | -€805,167 | -17.8% |
| Distributable reserves | 133 | €4,516,290 | €3,711,123 | -€805,167 | -17.8% |
| Amounts payable | 17/49 | €23,563,800 | €29,458,513 | +€5.9m | +25.0% |
| Amounts payable after more than one year | 17 | €18,121,429 | €19,687,853 | +€1.6m | +8.6% |
| Financial debts | 170/4 | €18,121,429 | €19,687,853 | +€1.6m | +8.6% |
| Credit institutions | 173 | €9,371,429 | €11,887,853 | +€2.5m | +26.9% |
| Other loans | 174 | €8,750,000 | €7,800,000 | -€950,000 | -10.9% |
| Amounts payable within one year | 42/48 | €5,112,622 | €9,265,923 | +€4.2m | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €874,286 | €1,277,142 | +€402,856 | +46.1% |
| Financial debts | 43 | €3,600,000 | €3,609,127 | +€9,127 | +0.3% |
| Credit institutions | 430/8 | €3,600,000 | €3,609,127 | +€9,127 | +0.3% |
| Trade debts | 44 | €79,772 | €642,835 | +€563,063 | +706% |
| Suppliers | 440/4 | €79,772 | €642,835 | +€563,063 | +706% |
| Taxes, remuneration and social security | 45 | €358,565 | €227,136 | -€131,429 | -36.7% |
| Taxes | 450/3 | €358,565 | €227,136 | -€131,429 | -36.7% |
| Other amounts payable | 47/48 | €200,000 | €3,509,684 | +€3.3m | +1,655% |
| Accrued charges and deferred income | 492/3 | €329,749 | €504,737 | +€174,988 | +53.1% |
| Operating income | 70/76A | €1,954,000 | €1,742,342 | -€211,658 | -10.8% |
| Turnover | 70 | €1,954,000 | €1,528,333 | -€425,667 | -21.8% |
| Own construction capitalised | 72 | - | €214,009 | +€214,009 | |
| Operating charges | 60/66A | €295,563 | €1,668,049 | +€1.4m | +464% |
| Goods for resale, raw materials and consumables | 60 | €111,401 | €0 | -€111,401 | -100% |
| Purchases | 600/8 | €111,401 | €0 | -€111,401 | -100% |
| Services and other goods | 61 | €160,614 | €1,578,681 | +€1.4m | +883% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,830 | €88,077 | +€65,247 | +286% |
| Other operating charges | 640/8 | €718 | €1,291 | +€573 | +79.7% |
| Operating profit (loss) | 9901 | €1,658,437 | €74,293 | -€1.6m | -95.5% |
| Financial income | 75/76B | €1,000,000 | €846 | -€999,154 | -99.9% |
| Recurring financial income | 75 | €1,000,000 | €846 | -€999,154 | -99.9% |
| Income from financial fixed assets | 750 | €1,000,000 | €0 | -€1.0m | -100% |
| Income from current assets | 751 | - | €846 | +€846 | |
| Other financial income | 752/9 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €818,660 | €1,226,885 | +€408,226 | +49.9% |
| Recurring financial charges | 65 | €818,660 | €1,226,885 | +€408,226 | +49.9% |
| Debt charges | 650 | €817,232 | €1,199,934 | +€382,702 | +46.8% |
| Other financial charges | 652/9 | €1,428 | €26,952 | +€25,524 | +1,788% |
| Profit (loss) for the period before taxes | 9903 | €1,839,778 | -€1,151,746 | -€3.0m | |
| Income taxes | 67/77 | €227,136 | €0 | -€227,136 | -100% |
| Taxes | 670/3 | €227,136 | €0 | -€227,136 | -100% |
| Profit (loss) for the period | 9904 | €1,612,642 | -€1,151,746 | -€2.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,612,642 | -€1,151,746 | -€2.8m |
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 25 October 2026 via checked.be.