Filepharma Invest: 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.
Filepharma Invest
Largest movements
- Cash +€17,878
up €17,878 (+527%), from €3,390 to €21,268
mainly Net result for the year (+€105,376) and Receivables within one year (+€14,880)
- Receivables within one year -€14,880
down €14,880 (-80.1%), from €18,575 to €3,695
of which Trade receivables: -€18,275
- Profit (loss) carried forward +€90,376
up €90,376 (+28.0%), from €323,118 to €413,494
- Debts after one year -€68,424
down €68,424 (-10.7%), from €639,547 to €571,123
- Other debts -€22,311
down €22,311 (-59.8%), from €37,311 to €15,000
- Financial income +€23,529
new in 2025: €23,529
- Gross operating margin +€5,089
up €5,089 (+4.1%), from €124,583 to €129,672
- Depreciation -€2,547
down €2,547 (-19.1%), from €13,349 to €10,801
- Taxes +€2,261
up €2,261 (+11.5%), from €19,700 to €21,961
- Financial charges -€1,631
down €1,631 (-11.7%), from €13,973 to €12,342
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 | €1,098,252 | €1,095,768 | -€2,484 | -0.2% |
| Fixed assets | 21/28 | €1,072,082 | €1,066,376 | -€5,706 | -0.5% |
| Tangible fixed assets | 22/27 | €121,396 | €115,690 | -€5,706 | -4.7% |
| Land and buildings | 22 | €114,083 | €109,568 | -€4,515 | -4.0% |
| Plant, machinery and equipment | 23 | €7,313 | €6,122 | -€1,191 | -16.3% |
| Financial fixed assets | 28 | €950,686 | €950,686 | = | 0.0% |
| Current assets | 29/58 | €26,170 | €29,392 | +€3,222 | +12.3% |
| Amounts receivable within one year | 40/41 | €18,575 | €3,695 | -€14,880 | -80.1% |
| Trade receivables | 40 | €18,275 | - | -€18,275 | |
| Other amounts receivable | 41 | €300 | €3,695 | +€3,395 | +1,132% |
| Cash at bank and in hand | 54/58 | €3,390 | €21,268 | +€17,878 | +527% |
| Deferred charges and accrued income | 490/1 | €4,206 | €4,429 | +€223 | +5.3% |
| Total equity and liabilities | 10/49 | €1,098,252 | €1,095,768 | -€2,484 | -0.2% |
| Equity | 10/15 | €349,361 | €439,736 | +€90,376 | +25.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,242 | €1,242 | = | 0.0% |
| Distributable reserves | 133 | €1,242 | €1,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | €323,118 | €413,494 | +€90,376 | +28.0% |
| Amounts payable | 17/49 | €748,892 | €656,032 | -€92,860 | -12.4% |
| Amounts payable after more than one year | 17 | €639,547 | €571,123 | -€68,424 | -10.7% |
| Financial debts | 170/4 | €639,547 | €571,123 | -€68,424 | -10.7% |
| Amounts payable within one year | 42/48 | €109,323 | €84,781 | -€24,543 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €67,385 | €68,424 | +€1,039 | +1.5% |
| Trade debts | 44 | €1,309 | €1,357 | +€48 | +3.7% |
| Suppliers | 440/4 | €1,309 | €1,357 | +€48 | +3.7% |
| Taxes, remuneration and social security | 45 | €3,319 | - | -€3,319 | |
| Taxes | 450/3 | €3,319 | - | -€3,319 | |
| Other amounts payable | 47/48 | €37,311 | €15,000 | -€22,311 | -59.8% |
| Accrued charges and deferred income | 492/3 | €21 | €128 | +€107 | +499% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,349 | €10,801 | -€2,547 | -19.1% |
| Other operating charges | 640/8 | €2,642 | €2,721 | +€79 | +3.0% |
| Gross operating margin | 9900 | €124,583 | €129,672 | +€5,089 | +4.1% |
| Operating profit (loss) | 9901 | €108,592 | €116,149 | +€7,557 | +7.0% |
| Financial income | 75/76B | - | €23,529 | +€23,529 | |
| Recurring financial income | 75 | - | €23,529 | +€23,529 | |
| Financial charges | 65/66B | €13,973 | €12,342 | -€1,631 | -11.7% |
| Recurring financial charges | 65 | €13,973 | €12,342 | -€1,631 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €94,619 | €127,337 | +€32,718 | +34.6% |
| Income taxes | 67/77 | €19,700 | €21,961 | +€2,261 | +11.5% |
| Profit (loss) for the period | 9904 | €74,919 | €105,376 | +€30,457 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,919 | €105,376 | +€30,457 | +40.7% |
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.