Roval 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.
Roval Pharma
Largest movements
- Receivables within one year +€101,157
up €101,157 (+28.2%), from €358,611 to €459,768
of which Other amounts receivable: +€82,067
- Reserves +€77,986
up €77,986 (+12.7%), from €613,312 to €691,299
of which Distributable reserves: +€77,986
- Tax, wage and social debts +€19,744
up €19,744 (+43.0%), from €45,877 to €65,621
- Gross operating margin -€26,809
down €26,809 (-20.0%), from €133,798 to €106,990
- Taxes -€13,807
down €13,807 (-38.4%), from €35,973 to €22,166
- Depreciation +€1,823
up €1,823 (+51.8%), from €3,517 to €5,340
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 | €678,462 | €784,432 | +€105,970 | +15.6% |
| Fixed assets | 21/28 | €161,497 | €168,995 | +€7,498 | +4.6% |
| Tangible fixed assets | 22/27 | €5,376 | €12,875 | +€7,498 | +139% |
| Plant, machinery and equipment | 23 | €371 | €74 | -€297 | -80.0% |
| Furniture and vehicles | 24 | €5,006 | €12,801 | +€7,795 | +156% |
| Financial fixed assets | 28 | €156,120 | €156,120 | = | 0.0% |
| Current assets | 29/58 | €516,965 | €615,436 | +€98,472 | +19.0% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €358,611 | €459,768 | +€101,157 | +28.2% |
| Trade receivables | 40 | €39,306 | €58,396 | +€19,090 | +48.6% |
| Other amounts receivable | 41 | €319,304 | €401,371 | +€82,067 | +25.7% |
| Cash at bank and in hand | 54/58 | €13,354 | €10,669 | -€2,686 | -20.1% |
| Total equity and liabilities | 10/49 | €678,462 | €784,432 | +€105,970 | +15.6% |
| Equity | 10/15 | €631,862 | €709,849 | +€77,986 | +12.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €613,312 | €691,299 | +€77,986 | +12.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,137 | €123,137 | = | 0.0% |
| Distributable reserves | 133 | €488,321 | €566,307 | +€77,986 | +16.0% |
| Amounts payable | 17/49 | €46,599 | €74,583 | +€27,984 | +60.1% |
| Amounts payable after more than one year | 17 | - | €3,538 | +€3,538 | |
| Financial debts | 170/4 | - | €3,538 | +€3,538 | |
| Amounts payable within one year | 42/48 | €46,599 | €71,044 | +€24,445 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,994 | +€1,994 | |
| Trade debts | 44 | €722 | €3,430 | +€2,708 | +375% |
| Suppliers | 440/4 | €722 | €3,430 | +€2,708 | +375% |
| Taxes, remuneration and social security | 45 | €45,877 | €65,621 | +€19,744 | +43.0% |
| Taxes | 450/3 | €45,877 | €65,621 | +€19,744 | +43.0% |
| Non-recurring operating income | 76A | €4,410 | €14,361 | +€9,951 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €5,340 | +€1,823 | +51.8% |
| Other operating charges | 640/8 | €378 | €884 | +€505 | +134% |
| Gross operating margin | 9900 | €133,798 | €106,990 | -€26,809 | -20.0% |
| Operating profit (loss) | 9901 | €129,903 | €100,765 | -€29,137 | -22.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -64.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -64.3% |
| Financial charges | 65/66B | €812 | €613 | -€198 | -24.4% |
| Recurring financial charges | 65 | €812 | €613 | -€198 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €129,091 | €100,152 | -€28,939 | -22.4% |
| Income taxes | 67/77 | €35,973 | €22,166 | -€13,807 | -38.4% |
| Profit (loss) for the period | 9904 | €93,118 | €77,986 | -€15,132 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,118 | €77,986 | -€15,132 | -16.3% |
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 15 October 2026 via checked.be.