GESTIPHARMA: 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.
GESTIPHARMA
Largest movements
- Cash +€164,994
up €164,994 (+67.6%), from €244,073 to €409,067
mainly Depreciation (+€77,541) and Net result for the year (+€77,529)
- Tangible fixed assets -€72,121
down €72,121 (-13.9%), from €519,856 to €447,735
of which Land and buildings: -€74,330
- Profit (loss) carried forward +€77,529
up €77,529 (+10.4%), from -€746,464 to -€668,935
- Tax, wage and social debts +€14,602
up €14,602 (+50.1%), from €29,142 to €43,744
of which Taxes: +€15,261
- Gross operating margin +€85,169
up €85,169 (+58.7%), from €144,990 to €230,159
- Staff costs -€18,318
down €18,318 (-21.0%), from €87,359 to €69,041
- Depreciation -€15,436
down €15,436 (-16.6%), from €92,977 to €77,541
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 | €767,985 | €859,421 | +€91,436 | +11.9% |
| Fixed assets | 21/28 | €519,906 | €447,785 | -€72,121 | -13.9% |
| Tangible fixed assets | 22/27 | €519,856 | €447,735 | -€72,121 | -13.9% |
| Land and buildings | 22 | €516,020 | €441,690 | -€74,330 | -14.4% |
| Furniture and vehicles | 24 | €3,836 | €6,045 | +€2,209 | +57.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €248,079 | €411,636 | +€163,557 | +65.9% |
| Amounts receivable within one year | 40/41 | €1,352 | - | -€1,352 | |
| Other amounts receivable | 41 | €1,352 | - | -€1,352 | |
| Cash at bank and in hand | 54/58 | €244,073 | €409,067 | +€164,994 | +67.6% |
| Deferred charges and accrued income | 490/1 | €2,654 | €2,569 | -€85 | -3.2% |
| Total equity and liabilities | 10/49 | €767,985 | €859,421 | +€91,436 | +11.9% |
| Equity | 10/15 | €738,134 | €815,663 | +€77,529 | +10.5% |
| Contributions | 10/11 | €1,483,978 | €1,483,978 | = | 0.0% |
| Capital | 10 | €1,483,978 | €1,483,978 | = | 0.0% |
| Issued capital | 100 | €1,483,978 | €1,483,978 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€746,464 | -€668,935 | +€77,529 | +10.4% |
| Amounts payable | 17/49 | €29,851 | €43,758 | +€13,907 | +46.6% |
| Amounts payable within one year | 42/48 | €29,851 | €43,758 | +€13,907 | +46.6% |
| Trade debts | 44 | €709 | €14 | -€695 | -98.0% |
| Suppliers | 440/4 | €709 | €14 | -€695 | -98.0% |
| Taxes, remuneration and social security | 45 | €29,142 | €43,744 | +€14,602 | +50.1% |
| Taxes | 450/3 | €23,568 | €38,829 | +€15,261 | +64.8% |
| Remuneration and social security | 454/9 | €5,574 | €4,915 | -€659 | -11.8% |
| Remuneration, social security and pensions | 62 | €87,359 | €69,041 | -€18,318 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,977 | €77,541 | -€15,436 | -16.6% |
| Other operating charges | 640/8 | €5,580 | €6,871 | +€1,291 | +23.1% |
| Gross operating margin | 9900 | €144,990 | €230,159 | +€85,169 | +58.7% |
| Operating profit (loss) | 9901 | -€40,926 | €76,706 | +€117,632 | |
| Financial income | 75/76B | €790 | €1,518 | +€728 | +92.2% |
| Recurring financial income | 75 | €790 | €1,518 | +€728 | +92.2% |
| Financial charges | 65/66B | €197 | €444 | +€247 | +125.4% |
| Recurring financial charges | 65 | €197 | €444 | +€247 | +125.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,333 | €77,780 | +€118,113 | |
| Income taxes | 67/77 | €237 | €251 | +€14 | +5.9% |
| Profit (loss) for the period | 9904 | -€40,570 | €77,529 | +€118,099 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,570 | €77,529 | +€118,099 |
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 30 September 2026 via checked.be.