FOCUS PHARMA: what changed
Two fiscal 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.
FOCUS PHARMA
Largest movements
- Receivables within one year +€3,221
up €3,221 (+98.6%), from €3,266 to €6,487
- Cash +€245
up €245 (+45.8%), from €535 to €780
mainly Trade debts (+€24,060)
- Trade debts +€24,060
up €24,060 (+31.9%), from €75,511 to €99,571
- Profit (loss) carried forward -€20,562
down €20,562 (-15.4%), from -€133,350 to -€153,912
- Gross operating margin +€19,181
up €19,181 (+49.0%), from -€39,181 to -€20,000
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 | €4,176 | €7,674 | +€3,498 | +83.8% |
| Fixed assets | 21/28 | €285 | €285 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €3,891 | €7,389 | +€3,498 | +89.9% |
| Amounts receivable within one year | 40/41 | €3,266 | €6,487 | +€3,221 | +98.6% |
| Other amounts receivable | 41 | €3,266 | €6,487 | +€3,221 | +98.6% |
| Cash at bank and in hand | 54/58 | €535 | €780 | +€245 | +45.8% |
| Deferred charges and accrued income | 490/1 | €90 | €121 | +€32 | +35.3% |
| Total equity and liabilities | 10/49 | €4,176 | €7,674 | +€3,498 | +83.8% |
| Equity | 10/15 | -€71,350 | -€91,912 | -€20,562 | -28.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,350 | -€153,912 | -€20,562 | -15.4% |
| Amounts payable | 17/49 | €75,526 | €99,586 | +€24,060 | +31.9% |
| Amounts payable within one year | 42/48 | €75,526 | €99,586 | +€24,060 | +31.9% |
| Trade debts | 44 | €75,511 | €99,571 | +€24,060 | +31.9% |
| Suppliers | 440/4 | €75,511 | €99,571 | +€24,060 | +31.9% |
| Other amounts payable | 47/48 | €14 | €14 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €0 | -€188 | -100.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€39,181 | -€20,000 | +€19,181 | +49.0% |
| Operating profit (loss) | 9901 | -€39,756 | -€20,400 | +€19,357 | +48.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €136 | €162 | +€26 | +19.2% |
| Recurring financial charges | 65 | €136 | €162 | +€26 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,892 | -€20,562 | +€19,331 | +48.5% |
| Profit (loss) for the period | 9904 | -€39,892 | -€20,562 | +€19,331 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,892 | -€20,562 | +€19,331 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.