VAN ROOIJEN 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.
VAN ROOIJEN PHARMA
Largest movements
- Receivables within one year +€233,402
up €233,402 (+16.6%), from €1.4m to €1.6m
of which Trade receivables: +€255,623
- Trade debts +€94,930
up €94,930 (+26.8%), from €353,933 to €448,863
- Reserves +€73,826
up €73,826 (+13.8%), from €533,374 to €607,200
of which Distributable reserves: +€73,826
- Tax, wage and social debts +€69,771
up €69,771 (+72.8%), from €95,804 to €165,574
of which Taxes: +€49,535
- Turnover +€592,253
up €592,253 (+16.8%), from €3.5m to €4.1m
- Services and other goods +€273,682
up €273,682 (+9.6%), from €2.9m to €3.1m
- Other operating income -€75,052
down €75,052 (-18.4%), from €407,627 to €332,575
- Staff costs +€41,206
up €41,206 (+7.8%), from €529,732 to €570,937
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,452,746 | €1,685,737 | +€232,991 | +16.0% |
| Fixed assets | 21/28 | €34,185 | €35,696 | +€1,510 | +4.4% |
| Tangible fixed assets | 22/27 | €34,185 | €35,696 | +€1,510 | +4.4% |
| Furniture and vehicles | 24 | €34,185 | €35,696 | +€1,510 | +4.4% |
| Current assets | 29/58 | €1,418,561 | €1,650,042 | +€231,481 | +16.3% |
| Amounts receivable within one year | 40/41 | €1,409,857 | €1,643,259 | +€233,402 | +16.6% |
| Trade receivables | 40 | €1,323,653 | €1,579,275 | +€255,623 | +19.3% |
| Other amounts receivable | 41 | €86,204 | €63,984 | -€22,220 | -25.8% |
| Deferred charges and accrued income | 490/1 | €8,704 | €6,782 | -€1,922 | -22.1% |
| Total equity and liabilities | 10/49 | €1,452,746 | €1,685,737 | +€232,991 | +16.0% |
| Equity | 10/15 | €595,374 | €669,200 | +€73,826 | +12.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €533,374 | €607,200 | +€73,826 | +13.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €527,174 | €601,000 | +€73,826 | +14.0% |
| Amounts payable | 17/49 | €857,372 | €1,016,537 | +€159,166 | +18.6% |
| Amounts payable within one year | 42/48 | €854,626 | €1,014,437 | +€159,812 | +18.7% |
| Trade debts | 44 | €353,933 | €448,863 | +€94,930 | +26.8% |
| Suppliers | 440/4 | €353,933 | €448,863 | +€94,930 | +26.8% |
| Taxes, remuneration and social security | 45 | €95,804 | €165,574 | +€69,771 | +72.8% |
| Taxes | 450/3 | €33,717 | €83,252 | +€49,535 | +147% |
| Remuneration and social security | 454/9 | €62,087 | €82,323 | +€20,236 | +32.6% |
| Other amounts payable | 47/48 | €404,889 | €400,000 | -€4,889 | -1.2% |
| Accrued charges and deferred income | 492/3 | €2,746 | €2,100 | -€646 | -23.5% |
| Operating income | 70/76A | €3,926,662 | €4,443,863 | +€517,201 | +13.2% |
| Turnover | 70 | €3,519,036 | €4,111,289 | +€592,253 | +16.8% |
| Other operating income | 74 | €407,627 | €332,575 | -€75,052 | -18.4% |
| Operating charges | 60/66A | €3,454,456 | €3,807,713 | +€353,257 | +10.2% |
| Services and other goods | 61 | €2,860,198 | €3,133,881 | +€273,682 | +9.6% |
| Remuneration, social security and pensions | 62 | €529,732 | €570,937 | +€41,206 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,498 | €8,862 | -€3,636 | -29.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€34,815 | - | +€34,815 | |
| Other operating charges | 640/8 | €86,843 | €94,033 | +€7,190 | +8.3% |
| Operating profit (loss) | 9901 | €472,206 | €636,151 | +€163,944 | +34.7% |
| Financial income | 75/76B | €12,157 | €18 | -€12,139 | -99.9% |
| Recurring financial income | 75 | €12,157 | €18 | -€12,139 | -99.9% |
| Other financial income | 752/9 | - | €18 | +€18 | |
| Non-recurring financial income | 76B | €12,157 | - | -€12,157 | |
| Financial charges | 65/66B | €9,370 | €2,437 | -€6,934 | -74.0% |
| Recurring financial charges | 65 | €9,370 | €2,437 | -€6,934 | -74.0% |
| Debt charges | 650 | €9,139 | €2,052 | -€7,087 | -77.5% |
| Other financial charges | 652/9 | €231 | €384 | +€153 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €474,993 | €633,732 | +€158,739 | +33.4% |
| Income taxes | 67/77 | €121,107 | €159,906 | +€38,800 | +32.0% |
| Taxes | 670/3 | €121,107 | €159,920 | +€38,813 | +32.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €14 | +€14 | |
| Profit (loss) for the period | 9904 | €353,886 | €473,826 | +€119,940 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €353,886 | €473,826 | +€119,940 | +33.9% |
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 20 October 2026 via checked.be.