GASTROMEDIC: 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.
GASTROMEDIC
Largest movements
- Current investments +€237,904
up €237,904 (+17.8%), from €1.3m to €1.6m
- Cash -€52,663
down €52,663 (-19.8%), from €266,051 to €213,388
mainly Current investments (-€237,904) and Receivables within one year (-€46,792)
- Receivables within one year +€46,792
up €46,792 (+758.2%), from €6,172 to €52,964
- Deferred charges and accrued income -€39,204
down €39,204 (-88.6%), from €44,273 to €5,069
- Tangible fixed assets -€20,732
down €20,732 (-27.6%), from €75,069 to €54,337
of which Leasing and similar rights: -€12,650
- Reserves +€222,880
up €222,880 (+14.3%), from €1.6m to €1.8m
- Tax, wage and social debts -€34,390
no longer reported in 2025 (was €34,390)
- Gross operating margin -€43,875
down €43,875 (-12.4%), from €354,234 to €310,359
- Taxes -€14,866
down €14,866 (-12.9%), from €114,807 to €99,941
- Depreciation +€5,854
up €5,854 (+38.5%), from €15,189 to €21,043
- Financial income -€4,046
down €4,046 (-9.3%), from €43,434 to €39,388
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.
Cash bridge derived
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 | €1,726,957 | €1,898,745 | +€171,788 | +9.9% |
| Fixed assets | 21/28 | €75,380 | €54,337 | -€21,043 | -27.9% |
| Intangible fixed assets | 21 | €310 | - | -€310 | |
| Tangible fixed assets | 22/27 | €75,069 | €54,337 | -€20,732 | -27.6% |
| Plant, machinery and equipment | 23 | €7,832 | €3,049 | -€4,783 | -61.1% |
| Furniture and vehicles | 24 | €8,915 | €6,049 | -€2,866 | -32.1% |
| Leasing and similar rights | 25 | €56,336 | €43,686 | -€12,650 | -22.5% |
| Other tangible fixed assets | 26 | €1,986 | €1,553 | -€433 | -21.8% |
| Current assets | 29/58 | €1,651,577 | €1,844,408 | +€192,831 | +11.7% |
| Amounts receivable within one year | 40/41 | €6,172 | €52,964 | +€46,792 | +758.2% |
| Other amounts receivable | 41 | €6,172 | €52,964 | +€46,792 | +758.2% |
| Current investments | 50/53 | €1,335,082 | €1,572,987 | +€237,904 | +17.8% |
| Cash at bank and in hand | 54/58 | €266,051 | €213,388 | -€52,663 | -19.8% |
| Deferred charges and accrued income | 490/1 | €44,273 | €5,069 | -€39,204 | -88.6% |
| Total equity and liabilities | 10/49 | €1,726,957 | €1,898,745 | +€171,788 | +9.9% |
| Equity | 10/15 | €1,662,296 | €1,885,672 | +€223,376 | +13.4% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €1,563,290 | €1,786,170 | +€222,880 | +14.3% |
| Distributable reserves | 133 | €1,563,290 | €1,786,170 | +€222,880 | +14.3% |
| Profit (loss) carried forward | 14 | €6,006 | €6,502 | +€496 | +8.3% |
| Amounts payable | 17/49 | €64,662 | €13,073 | -€51,588 | -79.8% |
| Amounts payable after more than one year | 17 | €12,881 | €12,881 | = | 0.0% |
| Financial debts | 170/4 | €12,881 | €12,881 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,780 | €192 | -€51,588 | -99.6% |
| Current portion of amounts payable after more than one year | 42 | €17,119 | - | -€17,119 | |
| Trade debts | 44 | €271 | €192 | -€80 | -29.3% |
| Suppliers | 440/4 | €271 | €192 | -€80 | -29.3% |
| Taxes, remuneration and social security | 45 | €34,390 | - | -€34,390 | |
| Taxes | 450/3 | €34,390 | - | -€34,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,189 | €21,043 | +€5,854 | +38.5% |
| Other operating charges | 640/8 | €3,479 | €3,634 | +€155 | +4.5% |
| Gross operating margin | 9900 | €354,234 | €310,359 | -€43,875 | -12.4% |
| Operating profit (loss) | 9901 | €335,566 | €285,682 | -€49,884 | -14.9% |
| Financial income | 75/76B | €43,434 | €39,388 | -€4,046 | -9.3% |
| Recurring financial income | 75 | €43,434 | €39,388 | -€4,046 | -9.3% |
| Financial charges | 65/66B | €210 | €1,753 | +€1,542 | +732.9% |
| Recurring financial charges | 65 | €210 | €1,753 | +€1,542 | +732.9% |
| Profit (loss) for the period before taxes | 9903 | €378,790 | €323,317 | -€55,472 | -14.6% |
| Income taxes | 67/77 | €114,807 | €99,941 | -€14,866 | -12.9% |
| Profit (loss) for the period | 9904 | €263,983 | €223,376 | -€40,607 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €263,983 | €223,376 | -€40,607 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.