GASTROMED: 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.
GASTROMED
Largest movements
- Current investments +€126,286
up €126,286 (+211%), from €59,855 to €186,141
- Cash +€12,595
up €12,595 (+13.2%), from €95,129 to €107,724
mainly Net result for the year (+€157,535) and Depreciation (+€5,874)
- Receivables within one year +€5,787
up €5,787 (+28.9%), from €20,000 to €25,787
- Tangible fixed assets +€4,364
up €4,364 (+56.1%), from €7,781 to €12,144
- Profit (loss) carried forward +€155,869
up €155,869 (+92.2%), from €169,138 to €325,007
- Tax, wage and social debts -€6,086
down €6,086 (-58.9%), from €10,324 to €4,239
of which Taxes: -€3,886
- Gross operating margin +€63,906
up €63,906 (+43.1%), from €148,175 to €212,081
- Taxes +€13,624
up €13,624 (+39.7%), from €34,310 to €47,934
- Depreciation +€3,402
up €3,402 (+138%), from €2,471 to €5,874
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 | €185,360 | €334,161 | +€148,801 | +80.3% |
| Formation expenses | 20 | €830 | €573 | -€257 | -30.9% |
| Fixed assets | 21/28 | €7,781 | €12,144 | +€4,364 | +56.1% |
| Tangible fixed assets | 22/27 | €7,781 | €12,144 | +€4,364 | +56.1% |
| Furniture and vehicles | 24 | €7,781 | €12,144 | +€4,364 | +56.1% |
| Current assets | 29/58 | €176,749 | €321,444 | +€144,694 | +81.9% |
| Amounts receivable within one year | 40/41 | €20,000 | €25,787 | +€5,787 | +28.9% |
| Other amounts receivable | 41 | €20,000 | €25,787 | +€5,787 | +28.9% |
| Current investments | 50/53 | €59,855 | €186,141 | +€126,286 | +211% |
| Cash at bank and in hand | 54/58 | €95,129 | €107,724 | +€12,595 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,765 | €1,792 | +€27 | +1.5% |
| Total equity and liabilities | 10/49 | €185,360 | €334,161 | +€148,801 | +80.3% |
| Equity | 10/15 | €170,638 | €326,507 | +€155,869 | +91.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,138 | €325,007 | +€155,869 | +92.2% |
| Amounts payable | 17/49 | €14,722 | €7,654 | -€7,068 | -48.0% |
| Amounts payable within one year | 42/48 | €14,722 | €7,654 | -€7,068 | -48.0% |
| Financial debts | 43 | €984 | €0 | -€984 | -100% |
| Credit institutions | 430/8 | €984 | €0 | -€984 | -100% |
| Trade debts | 44 | €895 | €2,250 | +€1,355 | +151% |
| Suppliers | 440/4 | €895 | €2,250 | +€1,355 | +151% |
| Taxes, remuneration and social security | 45 | €10,324 | €4,239 | -€6,086 | -58.9% |
| Taxes | 450/3 | €8,124 | €4,239 | -€3,886 | -47.8% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | €2,519 | €1,166 | -€1,352 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,471 | €5,874 | +€3,402 | +138% |
| Other operating charges | 640/8 | €652 | €496 | -€156 | -23.9% |
| Non-recurring operating charges | 66A | €823 | €0 | -€823 | -100% |
| Gross operating margin | 9900 | €148,175 | €212,081 | +€63,906 | +43.1% |
| Operating profit (loss) | 9901 | €144,228 | €205,711 | +€61,483 | +42.6% |
| Financial income | 75/76B | €91 | €1,227 | +€1,137 | +1,255% |
| Recurring financial income | 75 | €91 | €1,227 | +€1,137 | +1,255% |
| Financial charges | 65/66B | €366 | €1,468 | +€1,102 | +301% |
| Recurring financial charges | 65 | €366 | €1,468 | +€1,102 | +301% |
| Profit (loss) for the period before taxes | 9903 | €143,952 | €205,469 | +€61,517 | +42.7% |
| Income taxes | 67/77 | €34,310 | €47,934 | +€13,624 | +39.7% |
| Profit (loss) for the period | 9904 | €109,642 | €157,535 | +€47,893 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €109,642 | €157,535 | +€47,893 | +43.7% |
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 19 October 2026 via checked.be.