Camba-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.
Camba-Pharma
Largest movements
- Receivables within one year -€19,264
no longer reported in 2025 (was €19,264)
- Debts after one year -€38,824
down €38,824 (-15.4%), from €251,488 to €212,664
- Reserves +€32,651
up €32,651 (+38.0%), from €85,849 to €118,500
- Advances received -€22,385
no longer reported in 2025 (was €22,385)
- Trade debts +€8,529
up €8,529 (+2,658%), from €321 to €8,850
- Accrued charges and deferred income -€6,289
down €6,289 (-88.8%), from €7,078 to €790
- Gross operating margin +€12,339
up €12,339 (+21.6%), from €57,060 to €69,398
- Taxes +€2,668
up €2,668 (+19.2%), from €13,922 to €16,590
- Financial charges -€1,109
down €1,109 (-19.3%), from €5,756 to €4,646
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 | €456,352 | €437,825 | -€18,527 | -4.1% |
| Fixed assets | 21/28 | €431,477 | €431,108 | -€369 | -0.1% |
| Tangible fixed assets | 22/27 | €1,477 | €1,108 | -€369 | -25.0% |
| Furniture and vehicles | 24 | €1,477 | €1,108 | -€369 | -25.0% |
| Financial fixed assets | 28 | €430,000 | €430,000 | = | 0.0% |
| Current assets | 29/58 | €24,875 | €6,717 | -€18,158 | -73.0% |
| Amounts receivable within one year | 40/41 | €19,264 | - | -€19,264 | |
| Trade receivables | 40 | €19,264 | - | -€19,264 | |
| Cash at bank and in hand | 54/58 | €5,527 | €6,440 | +€913 | +16.5% |
| Deferred charges and accrued income | 490/1 | €85 | €277 | +€192 | +227% |
| Total equity and liabilities | 10/49 | €456,352 | €437,825 | -€18,527 | -4.1% |
| Equity | 10/15 | €104,449 | €137,100 | +€32,651 | +31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,849 | €118,500 | +€32,651 | +38.0% |
| Distributable reserves | 133 | €85,849 | €118,500 | +€32,651 | +38.0% |
| Amounts payable | 17/49 | €351,903 | €300,724 | -€51,179 | -14.5% |
| Amounts payable after more than one year | 17 | €251,488 | €212,664 | -€38,824 | -15.4% |
| Financial debts | 170/4 | €251,488 | €212,664 | -€38,824 | -15.4% |
| Amounts payable within one year | 42/48 | €93,336 | €87,271 | -€6,066 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €41,492 | €42,037 | +€544 | +1.3% |
| Financial debts | 43 | €3,884 | €4,890 | +€1,006 | +25.9% |
| Other loans | 439 | €3,884 | €4,890 | +€1,006 | +25.9% |
| Trade debts | 44 | €321 | €8,850 | +€8,529 | +2,658% |
| Suppliers | 440/4 | €321 | €8,850 | +€8,529 | +2,658% |
| Advances received on contracts in progress | 46 | €22,385 | - | -€22,385 | |
| Taxes, remuneration and social security | 45 | €7,686 | €11,626 | +€3,940 | +51.3% |
| Taxes | 450/3 | €7,686 | €11,626 | +€3,940 | +51.3% |
| Other amounts payable | 47/48 | €17,568 | €19,868 | +€2,300 | +13.1% |
| Accrued charges and deferred income | 492/3 | €7,078 | €790 | -€6,289 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €369 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €57,060 | €69,398 | +€12,339 | +21.6% |
| Operating profit (loss) | 9901 | €56,550 | €68,885 | +€12,335 | +21.8% |
| Financial income | 75/76B | €82 | €2 | -€80 | -97.6% |
| Recurring financial income | 75 | €82 | €2 | -€80 | -97.6% |
| Financial charges | 65/66B | €5,756 | €4,646 | -€1,109 | -19.3% |
| Recurring financial charges | 65 | €5,756 | €4,646 | -€1,109 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €50,877 | €64,241 | +€13,364 | +26.3% |
| Income taxes | 67/77 | €13,922 | €16,590 | +€2,668 | +19.2% |
| Profit (loss) for the period | 9904 | €36,955 | €47,651 | +€10,697 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,955 | €47,651 | +€10,697 | +28.9% |
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 27 October 2026 via checked.be.