SOBABEL PHARMATECHNIC: 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.
SOBABEL PHARMATECHNIC
Largest movements
- Stocks and contracts -€71,565
down €71,565 (-31.0%), from €230,607 to €159,042
- Receivables within one year -€54,093
down €54,093 (-47.1%), from €114,969 to €60,876
of which Trade receivables: -€54,093
- Cash -€8,621
down €8,621 (-25.0%), from €34,546 to €25,925
mainly Debts after one year (-€158,843) and Trade debts (-€22,832)
- Tangible fixed assets -€4,233
down €4,233 (-24.2%), from €17,462 to €13,228
of which Other tangible fixed assets: -€4,048
- Debts after one year -€158,843
down €158,843 (-91.7%), from €173,245 to €14,402
- Profit (loss) carried forward +€45,629
up €45,629, from -€35,602 to €10,027
- Trade debts -€22,832
down €22,832 (-63.9%), from €35,725 to €12,893
- Tax, wage and social debts -€6,136
down €6,136 (-29.4%), from €20,905 to €14,769
- Gross operating margin +€29,951
up €29,951 (+58.0%), from €51,633 to €81,584
- Taxes +€15,397
up €15,397 (+297.1%), from €5,182 to €20,579
- Financial charges -€2,714
down €2,714 (-25.3%), from €10,743 to €8,029
- Depreciation -€1,516
down €1,516 (-16.9%), from €8,962 to €7,447
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 | €407,965 | €267,065 | -€140,900 | -34.5% |
| Fixed assets | 21/28 | €23,935 | €17,273 | -€6,662 | -27.8% |
| Intangible fixed assets | 21 | €6,474 | €4,045 | -€2,429 | -37.5% |
| Tangible fixed assets | 22/27 | €17,462 | €13,228 | -€4,233 | -24.2% |
| Plant, machinery and equipment | 23 | €702 | €364 | -€338 | -48.1% |
| Furniture and vehicles | 24 | €566 | €719 | +€153 | +27.0% |
| Other tangible fixed assets | 26 | €16,193 | €12,145 | -€4,048 | -25.0% |
| Current assets | 29/58 | €384,030 | €249,792 | -€134,238 | -35.0% |
| Stocks and contracts in progress | 3 | €230,607 | €159,042 | -€71,565 | -31.0% |
| Stocks | 30/36 | €230,607 | €159,042 | -€71,565 | -31.0% |
| Amounts receivable within one year | 40/41 | €114,969 | €60,876 | -€54,093 | -47.1% |
| Trade receivables | 40 | €114,969 | €60,876 | -€54,093 | -47.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,546 | €25,925 | -€8,621 | -25.0% |
| Deferred charges and accrued income | 490/1 | €3,909 | €3,949 | +€40 | +1.0% |
| Total equity and liabilities | 10/49 | €407,965 | €267,065 | -€140,900 | -34.5% |
| Equity | 10/15 | €166,165 | €211,794 | +€45,629 | +27.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,767 | €1,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,767 | €1,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,602 | €10,027 | +€45,629 | |
| Amounts payable | 17/49 | €241,800 | €55,271 | -€186,529 | -77.1% |
| Amounts payable after more than one year | 17 | €173,245 | €14,402 | -€158,843 | -91.7% |
| Other amounts payable | 178/9 | €173,245 | €14,402 | -€158,843 | -91.7% |
| Amounts payable within one year | 42/48 | €58,160 | €32,842 | -€25,318 | -43.5% |
| Trade debts | 44 | €35,725 | €12,893 | -€22,832 | -63.9% |
| Suppliers | 440/4 | €35,725 | €12,893 | -€22,832 | -63.9% |
| Taxes, remuneration and social security | 45 | €20,905 | €14,769 | -€6,136 | -29.4% |
| Taxes | 450/3 | €20,905 | €14,769 | -€6,136 | -29.4% |
| Other amounts payable | 47/48 | €1,530 | €5,180 | +€3,650 | +238.6% |
| Accrued charges and deferred income | 492/3 | €10,396 | €8,027 | -€2,368 | -22.8% |
| Non-recurring operating income | 76A | - | €3,800 | +€3,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,962 | €7,447 | -€1,516 | -16.9% |
| Other operating charges | 640/8 | €2,160 | €2,137 | -€23 | -1.1% |
| Gross operating margin | 9900 | €51,633 | €81,584 | +€29,951 | +58.0% |
| Operating profit (loss) | 9901 | €40,511 | €72,000 | +€31,490 | +77.7% |
| Financial income | 75/76B | €2,443 | €2,236 | -€207 | -8.5% |
| Recurring financial income | 75 | €2,443 | €2,236 | -€207 | -8.5% |
| Financial charges | 65/66B | €10,743 | €8,029 | -€2,714 | -25.3% |
| Recurring financial charges | 65 | €10,743 | €8,029 | -€2,714 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €32,211 | €66,208 | +€33,997 | +105.5% |
| Income taxes | 67/77 | €5,182 | €20,579 | +€15,397 | +297.1% |
| Profit (loss) for the period | 9904 | €27,029 | €45,629 | +€18,600 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,029 | €45,629 | +€18,600 | +68.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.