ROBA 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.
ROBA PHARMA
Largest movements
- Receivables within one year -€985,075
down €985,075 (-95.5%), from €1.0m to €46,208
of which Trade receivables: -€986,443
- Current investments +€125,000
up €125,000 (+83.3%), from €150,000 to €275,000
- Cash -€16,790
down €16,790 (-37.6%), from €44,619 to €27,829
mainly Trade debts (-€691,316) and Tax, wage and social debts (-€176,805)
- Trade debts -€691,316
down €691,316 (-100.0%), from €691,346 to €30
- Tax, wage and social debts -€176,805
down €176,805 (-81.6%), from €216,555 to €39,750
- Gross operating margin -€283,410
down €283,410 (-88.2%), from €321,480 to €38,070
- Taxes -€94,982
down €94,982 (-97.6%), from €97,287 to €2,305
- Financial income -€22,824
down €22,824 (-73.8%), from €30,924 to €8,100
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 | €1,226,237 | €352,134 | -€874,103 | -71.3% |
| Fixed assets | 21/28 | - | €2,275 | +€2,275 | |
| Tangible fixed assets | 22/27 | - | €2,275 | +€2,275 | |
| Furniture and vehicles | 24 | - | €2,275 | +€2,275 | |
| Current assets | 29/58 | €1,226,237 | €349,859 | -€876,378 | -71.5% |
| Amounts receivable within one year | 40/41 | €1,031,283 | €46,208 | -€985,075 | -95.5% |
| Trade receivables | 40 | €1,026,283 | €39,840 | -€986,443 | -96.1% |
| Other amounts receivable | 41 | €5,000 | €6,368 | +€1,368 | +27.4% |
| Current investments | 50/53 | €150,000 | €275,000 | +€125,000 | +83.3% |
| Cash at bank and in hand | 54/58 | €44,619 | €27,829 | -€16,790 | -37.6% |
| Deferred charges and accrued income | 490/1 | €335 | €822 | +€487 | +145% |
| Total equity and liabilities | 10/49 | €1,226,237 | €352,134 | -€874,103 | -71.3% |
| Equity | 10/15 | €308,336 | €311,875 | +€3,538 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €289,736 | €293,275 | +€3,538 | +1.2% |
| Distributable reserves | 133 | €289,736 | €293,275 | +€3,538 | +1.2% |
| Amounts payable | 17/49 | €917,901 | €40,260 | -€877,641 | -95.6% |
| Amounts payable within one year | 42/48 | €917,901 | €40,260 | -€877,641 | -95.6% |
| Trade debts | 44 | €691,346 | €30 | -€691,316 | -100.0% |
| Suppliers | 440/4 | €691,346 | €30 | -€691,316 | -100.0% |
| Taxes, remuneration and social security | 45 | €216,555 | €39,750 | -€176,805 | -81.6% |
| Taxes | 450/3 | €216,555 | €39,750 | -€176,805 | -81.6% |
| Other amounts payable | 47/48 | €10,000 | €480 | -€9,520 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €381 | +€381 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Non-recurring operating charges | 66A | - | €39,288 | +€39,288 | |
| Gross operating margin | 9900 | €321,480 | €38,070 | -€283,410 | -88.2% |
| Operating profit (loss) | 9901 | €321,354 | -€1,728 | -€323,081 | |
| Financial income | 75/76B | €30,924 | €8,100 | -€22,824 | -73.8% |
| Recurring financial income | 75 | €30,924 | €8,100 | -€22,824 | -73.8% |
| Financial charges | 65/66B | €483 | €529 | +€47 | +9.6% |
| Recurring financial charges | 65 | €483 | €529 | +€47 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €351,795 | €5,843 | -€345,952 | -98.3% |
| Income taxes | 67/77 | €97,287 | €2,305 | -€94,982 | -97.6% |
| Profit (loss) for the period | 9904 | €254,508 | €3,538 | -€250,970 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €254,508 | €3,538 | -€250,970 | -98.6% |
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 13 October 2026 via checked.be.