SOBEN Pharma Robeerst: 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.
SOBEN Pharma Robeerst
Largest movements
- Financial fixed assets -€374,523
down €374,523 (-80.2%), from €467,031 to €92,509
- Stocks and contracts -€93,141
down €93,141 (-100%), from €93,141 to €0
- Receivables within one year -€92,873
down €92,873 (-77.2%), from €120,278 to €27,405
of which Trade receivables: -€101,493
- Tangible fixed assets -€25,673
down €25,673 (-13.9%), from €184,366 to €158,692
of which Other tangible fixed assets: -€17,115
- Trade debts -€210,289
down €210,289 (-99.5%), from €211,428 to €1,139
- Reserves -€95,016
down €95,016 (-96.5%), from €98,507 to €3,491
of which Tax-exempt reserves: -€74,827
- Short-term financial debts -€93,161
down €93,161 (-93.2%), from €100,000 to €6,839
- Other debts -€85,000
down €85,000 (-100%), from €85,000 to €0
- Debts after one year -€46,316
down €46,316 (-17.0%), from €271,929 to €225,613
of which Financial debts: -€27,121
- Gross operating margin -€233,517
down €233,517, from €189,470 to -€44,046
- Staff costs -€70,465
down €70,465 (-71.8%), from €98,204 to €27,739
- Taxes -€10,318
down €10,318, from €10,315 to -€3
- Financial charges -€6,745
down €6,745 (-18.6%), from €36,168 to €29,423
- Depreciation -€5,806
down €5,806 (-18.4%), from €31,479 to €25,673
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 | €874,102 | €282,954 | -€591,149 | -67.6% |
| Fixed assets | 21/28 | €651,397 | €251,201 | -€400,196 | -61.4% |
| Tangible fixed assets | 22/27 | €184,366 | €158,692 | -€25,673 | -13.9% |
| Furniture and vehicles | 24 | €57,396 | €48,838 | -€8,558 | -14.9% |
| Other tangible fixed assets | 26 | €126,970 | €109,855 | -€17,115 | -13.5% |
| Financial fixed assets | 28 | €467,031 | €92,509 | -€374,523 | -80.2% |
| Current assets | 29/58 | €222,705 | €31,753 | -€190,953 | -85.7% |
| Stocks and contracts in progress | 3 | €93,141 | €0 | -€93,141 | -100% |
| Stocks | 30/36 | €93,141 | €0 | -€93,141 | -100% |
| Amounts receivable within one year | 40/41 | €120,278 | €27,405 | -€92,873 | -77.2% |
| Trade receivables | 40 | €115,212 | €13,719 | -€101,493 | -88.1% |
| Other amounts receivable | 41 | €5,066 | €13,686 | +€8,620 | +170% |
| Cash at bank and in hand | 54/58 | €7,830 | €4,348 | -€3,483 | -44.5% |
| Deferred charges and accrued income | 490/1 | €1,456 | €0 | -€1,456 | -100% |
| Total equity and liabilities | 10/49 | €874,102 | €282,954 | -€591,149 | -67.6% |
| Equity | 10/15 | €117,257 | €22,241 | -€95,016 | -81.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €98,507 | €3,491 | -€95,016 | -96.5% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,827 | €0 | -€74,827 | -100% |
| Distributable reserves | 133 | €21,806 | €1,616 | -€20,189 | -92.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €24,942 | €0 | -€24,942 | -100% |
| Deferred taxes | 168 | €24,942 | €0 | -€24,942 | -100% |
| Amounts payable | 17/49 | €731,903 | €260,712 | -€471,190 | -64.4% |
| Amounts payable after more than one year | 17 | €271,929 | €225,613 | -€46,316 | -17.0% |
| Financial debts | 170/4 | €252,734 | €225,613 | -€27,121 | -10.7% |
| Trade debts | 175 | €19,195 | €0 | -€19,195 | -100% |
| Amounts payable within one year | 42/48 | €458,829 | €35,099 | -€423,729 | -92.4% |
| Current portion of amounts payable after more than one year | 42 | €41,522 | €27,121 | -€14,401 | -34.7% |
| Financial debts | 43 | €100,000 | €6,839 | -€93,161 | -93.2% |
| Credit institutions | 430/8 | €100,000 | €6,839 | -€93,161 | -93.2% |
| Trade debts | 44 | €211,428 | €1,139 | -€210,289 | -99.5% |
| Suppliers | 440/4 | €211,428 | €1,139 | -€210,289 | -99.5% |
| Taxes, remuneration and social security | 45 | €20,879 | €0 | -€20,879 | -100% |
| Taxes | 450/3 | €11,841 | €0 | -€11,841 | -100% |
| Remuneration and social security | 454/9 | €9,038 | €0 | -€9,038 | -100% |
| Other amounts payable | 47/48 | €85,000 | €0 | -€85,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,145 | €0 | -€1,145 | -100% |
| Remuneration, social security and pensions | 62 | €98,204 | €27,739 | -€70,465 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,479 | €25,673 | -€5,806 | -18.4% |
| Other operating charges | 640/8 | €1,287 | €1,153 | -€134 | -10.4% |
| Gross operating margin | 9900 | €189,470 | -€44,046 | -€233,517 | |
| Operating profit (loss) | 9901 | €58,500 | -€98,611 | -€157,112 | |
| Financial income | 75/76B | €12,771 | €8,073 | -€4,698 | -36.8% |
| Recurring financial income | 75 | €12,771 | €8,073 | -€4,698 | -36.8% |
| Financial charges | 65/66B | €36,168 | €29,423 | -€6,745 | -18.6% |
| Recurring financial charges | 65 | €36,168 | €29,423 | -€6,745 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €35,104 | -€119,961 | -€155,065 | |
| Transfer from deferred taxes | 780 | €3,328 | €24,942 | +€21,615 | +650% |
| Income taxes | 67/77 | €10,315 | -€3 | -€10,318 | |
| Profit (loss) for the period | 9904 | €28,116 | -€95,016 | -€123,132 | |
| Transfer from tax-exempt reserves | 789 | €9,983 | €74,827 | +€64,844 | +650% |
| Profit (loss) for the period to be appropriated | 9905 | €38,099 | -€20,189 | -€58,288 |
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 25 October 2026 via checked.be.