GEN PHARM: 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.
GEN PHARM
Largest movements
- Receivables within one year -€4,591
down €4,591 (-28.3%), from €16,247 to €11,656
- Profit (loss) carried forward -€5,339
down €5,339 (-11.4%), from -€46,780 to -€52,119
- Trade debts +€747
up €747 (+2744.4%), from €27 to €775
- Gross operating margin -€1,192
down €1,192 (-26.7%), from -€4,460 to -€5,653
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
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 | €16,247 | €11,656 | -€4,591 | -28.3% |
| Current assets | 29/58 | €16,247 | €11,656 | -€4,591 | -28.3% |
| Amounts receivable within one year | 40/41 | €16,247 | €11,656 | -€4,591 | -28.3% |
| Other amounts receivable | 41 | €16,247 | €11,656 | -€4,591 | -28.3% |
| Total equity and liabilities | 10/49 | €16,247 | €11,656 | -€4,591 | -28.3% |
| Equity | 10/15 | €14,720 | €9,381 | -€5,339 | -36.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,780 | -€52,119 | -€5,339 | -11.4% |
| Amounts payable | 17/49 | €1,527 | €2,275 | +€747 | +48.9% |
| Amounts payable within one year | 42/48 | €27 | €775 | +€747 | +2744.4% |
| Trade debts | 44 | €27 | €775 | +€747 | +2744.4% |
| Suppliers | 440/4 | €27 | €775 | +€747 | +2744.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +1.0% |
| Gross operating margin | 9900 | -€4,460 | -€5,653 | -€1,192 | -26.7% |
| Operating profit (loss) | 9901 | -€4,856 | -€6,052 | -€1,196 | -24.6% |
| Financial income | 75/76B | €740 | €714 | -€27 | -3.6% |
| Recurring financial income | 75 | €740 | €714 | -€27 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,116 | -€5,339 | -€1,223 | -29.7% |
| Profit (loss) for the period | 9904 | -€4,116 | -€5,339 | -€1,223 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,116 | -€5,339 | -€1,223 | -29.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.