ORBI-PHARMA INTERNATIONAL: 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.
ORBI-PHARMA INTERNATIONAL
Largest movements
- Tangible fixed assets -€10,012
down €10,012 (-41.4%), from €24,197 to €14,185
of which Furniture and vehicles: -€10,224
- Deferred charges and accrued income +€7,609
up €7,609 (+136%), from €5,606 to €13,215
- Receivables within one year -€6,700
down €6,700 (-14.0%), from €47,767 to €41,067
of which Trade receivables: -€6,742
- Stocks and contracts -€4,442
down €4,442 (-4.6%), from €96,628 to €92,186
of which Contracts in progress: -€12,420
- Cash -€2,071
down €2,071 (-67.0%), from €3,093 to €1,021
mainly Net result for the year (-€42,359) and Current portion of long-term debt (-€12,829)
- Profit (loss) carried forward -€42,359
down €42,359 (-19.3%), from -€219,169 to -€261,528
- Other debts +€34,704
up €34,704 (+167%), from €20,813 to €55,517
- Current portion of long-term debt -€12,829
no longer reported in 2025 (was €12,829)
- Trade debts +€8,189
up €8,189 (+4.7%), from €176,034 to €184,222
- Tax, wage and social debts -€3,589
down €3,589 (-4.9%), from €72,792 to €69,203
of which Remuneration and social security: -€3,315
- Gross operating margin +€24,082
up €24,082 (+19.4%), from €124,081 to €148,162
- Staff costs -€9,966
down €9,966 (-5.8%), from €172,899 to €162,933
- Other operating charges -€3,211
down €3,211 (-63.8%), from €5,033 to €1,822
- Taxes +€1,843
up €1,843 (+269%), from €686 to €2,530
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 | €177,290 | €161,674 | -€15,616 | -8.8% |
| Fixed assets | 21/28 | €24,197 | €14,185 | -€10,012 | -41.4% |
| Tangible fixed assets | 22/27 | €24,197 | €14,185 | -€10,012 | -41.4% |
| Plant, machinery and equipment | 23 | €3,440 | €2,457 | -€983 | -28.6% |
| Furniture and vehicles | 24 | €17,168 | €6,944 | -€10,224 | -59.6% |
| Other tangible fixed assets | 26 | €3,590 | €4,785 | +€1,195 | +33.3% |
| Current assets | 29/58 | €153,093 | €147,489 | -€5,604 | -3.7% |
| Stocks and contracts in progress | 3 | €96,628 | €92,186 | -€4,442 | -4.6% |
| Stocks | 30/36 | €41,628 | €49,606 | +€7,978 | +19.2% |
| Contracts in progress | 37 | €55,000 | €42,580 | -€12,420 | -22.6% |
| Amounts receivable within one year | 40/41 | €47,767 | €41,067 | -€6,700 | -14.0% |
| Trade receivables | 40 | €47,387 | €40,645 | -€6,742 | -14.2% |
| Other amounts receivable | 41 | €380 | €422 | +€42 | +11.0% |
| Cash at bank and in hand | 54/58 | €3,093 | €1,021 | -€2,071 | -67.0% |
| Deferred charges and accrued income | 490/1 | €5,606 | €13,215 | +€7,609 | +136% |
| Total equity and liabilities | 10/49 | €177,290 | €161,674 | -€15,616 | -8.8% |
| Equity | 10/15 | -€204,909 | -€247,268 | -€42,359 | -20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,169 | -€261,528 | -€42,359 | -19.3% |
| Amounts payable | 17/49 | €382,200 | €408,943 | +€26,743 | +7.0% |
| Amounts payable within one year | 42/48 | €382,200 | €408,943 | +€26,743 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €12,829 | - | -€12,829 | |
| Financial debts | 43 | €99,732 | €100,000 | +€268 | +0.3% |
| Credit institutions | 430/8 | €99,732 | €100,000 | +€268 | +0.3% |
| Trade debts | 44 | €176,034 | €184,222 | +€8,189 | +4.7% |
| Suppliers | 440/4 | €176,034 | €184,222 | +€8,189 | +4.7% |
| Taxes, remuneration and social security | 45 | €72,792 | €69,203 | -€3,589 | -4.9% |
| Taxes | 450/3 | €43,852 | €43,577 | -€274 | -0.6% |
| Remuneration and social security | 454/9 | €28,940 | €25,625 | -€3,315 | -11.5% |
| Other amounts payable | 47/48 | €20,813 | €55,517 | +€34,704 | +167% |
| Non-recurring operating income | 76A | €7,295 | €5,888 | -€1,406 | -19.3% |
| Remuneration, social security and pensions | 62 | €172,899 | €162,933 | -€9,966 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,011 | €13,422 | -€589 | -4.2% |
| Other operating charges | 640/8 | €5,033 | €1,822 | -€3,211 | -63.8% |
| Non-recurring operating charges | 66A | €4,047 | - | -€4,047 | |
| Gross operating margin | 9900 | €124,081 | €148,162 | +€24,082 | +19.4% |
| Operating profit (loss) | 9901 | -€71,909 | -€30,015 | +€41,894 | +58.3% |
| Financial income | 75/76B | €393 | €27 | -€366 | -93.2% |
| Recurring financial income | 75 | €393 | €27 | -€366 | -93.2% |
| Financial charges | 65/66B | €8,851 | €9,841 | +€990 | +11.2% |
| Recurring financial charges | 65 | €8,351 | €9,841 | +€1,490 | +17.8% |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | -€80,367 | -€39,829 | +€40,538 | +50.4% |
| Income taxes | 67/77 | €686 | €2,530 | +€1,843 | +269% |
| Profit (loss) for the period | 9904 | -€81,054 | -€42,359 | +€38,695 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,054 | -€42,359 | +€38,695 | +47.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.