LA ROUE 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.
LA ROUE PHARMA
Largest movements
- Cash +€32,224
up €32,224 (+140.5%), from €22,929 to €55,153
mainly Net result for the year (+€49,412) and Depreciation (+€12,324)
- Tangible fixed assets -€12,324
down €12,324 (-29.1%), from €42,291 to €29,967
of which Furniture and vehicles: -€10,530
- Stocks and contracts -€4,704
down €4,704 (-8.6%), from €54,528 to €49,825
- Deferred charges and accrued income -€4,533
down €4,533 (-72.9%), from €6,215 to €1,682
- Debts after one year -€50,949
down €50,949 (-50.0%), from €101,864 to €50,916
- Reserves +€49,400
up €49,400 (+34220.0%), from €144 to €49,544
of which Distributable reserves: +€49,400
- Tax, wage and social debts +€9,116
up €9,116 (+58.5%), from €15,574 to €24,691
of which Taxes: +€4,721
- Trade debts +€3,281
up €3,281 (+4.2%), from €77,972 to €81,253
- Gross operating margin +€21,540
up €21,540 (+15.7%), from €137,149 to €158,688
- Taxes +€5,037
up €5,037 (+32.9%), from €15,309 to €20,346
- Staff costs +€3,421
up €3,421 (+4.6%), from €75,021 to €78,442
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €304,054 | €312,499 | +€8,445 | +2.8% |
| Fixed assets | 21/28 | €42,746 | €30,422 | -€12,324 | -28.8% |
| Tangible fixed assets | 22/27 | €42,291 | €29,967 | -€12,324 | -29.1% |
| Plant, machinery and equipment | 23 | €6,029 | €4,744 | -€1,285 | -21.3% |
| Furniture and vehicles | 24 | €31,981 | €21,451 | -€10,530 | -32.9% |
| Other tangible fixed assets | 26 | €4,281 | €3,772 | -€509 | -11.9% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €261,309 | €282,077 | +€20,769 | +7.9% |
| Stocks and contracts in progress | 3 | €54,528 | €49,825 | -€4,704 | -8.6% |
| Stocks | 30/36 | €54,528 | €49,825 | -€4,704 | -8.6% |
| Amounts receivable within one year | 40/41 | €177,636 | €175,417 | -€2,219 | -1.2% |
| Trade receivables | 40 | €79,427 | €67,406 | -€12,021 | -15.1% |
| Other amounts receivable | 41 | €98,209 | €108,012 | +€9,802 | +10.0% |
| Cash at bank and in hand | 54/58 | €22,929 | €55,153 | +€32,224 | +140.5% |
| Deferred charges and accrued income | 490/1 | €6,215 | €1,682 | -€4,533 | -72.9% |
| Total equity and liabilities | 10/49 | €304,054 | €312,499 | +€8,445 | +2.8% |
| Equity | 10/15 | €40,279 | €89,691 | +€49,412 | +122.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €144 | €49,544 | +€49,400 | +34220.0% |
| Non-distributable reserves | 130/1 | €144 | €144 | = | 0.0% |
| Reserves not available under the articles | 1311 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | - | €49,400 | +€49,400 | |
| Profit (loss) carried forward | 14 | €20,135 | €20,147 | +€12 | +0.1% |
| Amounts payable | 17/49 | €263,775 | €222,808 | -€40,967 | -15.5% |
| Amounts payable after more than one year | 17 | €101,864 | €50,916 | -€50,949 | -50.0% |
| Financial debts | 170/4 | €101,864 | €50,916 | -€50,949 | -50.0% |
| Amounts payable within one year | 42/48 | €161,911 | €171,892 | +€9,981 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €68,365 | €65,949 | -€2,416 | -3.5% |
| Trade debts | 44 | €77,972 | €81,253 | +€3,281 | +4.2% |
| Suppliers | 440/4 | €77,972 | €81,253 | +€3,281 | +4.2% |
| Taxes, remuneration and social security | 45 | €15,574 | €24,691 | +€9,116 | +58.5% |
| Taxes | 450/3 | €5,378 | €10,099 | +€4,721 | +87.8% |
| Remuneration and social security | 454/9 | €10,197 | €14,592 | +€4,395 | +43.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €75,021 | €78,442 | +€3,421 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,406 | €12,324 | -€82 | -0.7% |
| Other operating charges | 640/8 | €836 | €387 | -€448 | -53.6% |
| Non-recurring operating charges | 66A | - | €251 | +€251 | |
| Gross operating margin | 9900 | €137,149 | €158,688 | +€21,540 | +15.7% |
| Operating profit (loss) | 9901 | €48,886 | €67,285 | +€18,399 | +37.6% |
| Financial income | 75/76B | €5,756 | €6,105 | +€349 | +6.1% |
| Recurring financial income | 75 | €5,756 | €6,105 | +€349 | +6.1% |
| Financial charges | 65/66B | €3,988 | €3,631 | -€356 | -8.9% |
| Recurring financial charges | 65 | €3,988 | €3,631 | -€356 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €50,654 | €69,758 | +€19,104 | +37.7% |
| Income taxes | 67/77 | €15,309 | €20,346 | +€5,037 | +32.9% |
| Profit (loss) for the period | 9904 | €35,345 | €49,412 | +€14,067 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,345 | €49,412 | +€14,067 | +39.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.