GLOBIPHARM: 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.
GLOBIPHARM
Largest movements
- Tangible fixed assets -€29,470
down €29,470 (-5.4%), from €549,628 to €520,158
of which Land and buildings: -€27,516
- Debts after one year -€56,349
down €56,349 (-13.3%), from €423,592 to €367,243
- Reserves +€16,399
up €16,399 (+24.0%), from €68,237 to €84,637
- Other debts +€7,000
up €7,000, from €0 to €7,000
- Gross operating margin -€4,170
down €4,170 (-6.0%), from €69,752 to €65,582
- Taxes -€1,007
down €1,007 (-14.1%), from €7,150 to €6,143
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 | €572,052 | €540,740 | -€31,312 | -5.5% |
| Fixed assets | 21/28 | €549,628 | €520,158 | -€29,470 | -5.4% |
| Tangible fixed assets | 22/27 | €549,628 | €520,158 | -€29,470 | -5.4% |
| Land and buildings | 22 | €546,209 | €518,693 | -€27,516 | -5.0% |
| Plant, machinery and equipment | 23 | €3,418 | €1,465 | -€1,953 | -57.1% |
| Current assets | 29/58 | €22,425 | €20,582 | -€1,842 | -8.2% |
| Amounts receivable within one year | 40/41 | €19,898 | €16,529 | -€3,369 | -16.9% |
| Trade receivables | 40 | €17,798 | €14,429 | -€3,369 | -18.9% |
| Other amounts receivable | 41 | €2,100 | €2,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,797 | €2,822 | +€1,025 | +57.1% |
| Deferred charges and accrued income | 490/1 | €729 | €1,231 | +€502 | +68.8% |
| Total equity and liabilities | 10/49 | €572,052 | €540,740 | -€31,312 | -5.5% |
| Equity | 10/15 | €74,437 | €90,837 | +€16,399 | +22.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,237 | €84,637 | +€16,399 | +24.0% |
| Distributable reserves | 133 | €68,237 | €84,637 | +€16,399 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €497,615 | €449,903 | -€47,711 | -9.6% |
| Amounts payable after more than one year | 17 | €423,592 | €367,243 | -€56,349 | -13.3% |
| Financial debts | 170/4 | €423,592 | €367,243 | -€56,349 | -13.3% |
| Amounts payable within one year | 42/48 | €74,022 | €82,660 | +€8,638 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €55,392 | €56,349 | +€957 | +1.7% |
| Trade debts | 44 | €5,922 | €8,170 | +€2,248 | +38.0% |
| Suppliers | 440/4 | €5,922 | €8,170 | +€2,248 | +38.0% |
| Taxes, remuneration and social security | 45 | €12,708 | €11,142 | -€1,567 | -12.3% |
| Taxes | 450/3 | €12,708 | €11,142 | -€1,567 | -12.3% |
| Other amounts payable | 47/48 | €0 | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,470 | €29,470 | = | 0.0% |
| Other operating charges | 640/8 | €4,982 | €5,408 | +€427 | +8.6% |
| Gross operating margin | 9900 | €69,752 | €65,582 | -€4,170 | -6.0% |
| Operating profit (loss) | 9901 | €35,301 | €30,704 | -€4,597 | -13.0% |
| Financial charges | 65/66B | €8,510 | €8,162 | -€348 | -4.1% |
| Recurring financial charges | 65 | €8,510 | €8,162 | -€348 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €26,791 | €22,542 | -€4,249 | -15.9% |
| Income taxes | 67/77 | €7,150 | €6,143 | -€1,007 | -14.1% |
| Profit (loss) for the period | 9904 | €19,641 | €16,399 | -€3,242 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,641 | €16,399 | -€3,242 | -16.5% |
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 2 October 2026 via checked.be.