5. Operating costs

Operating result has been calculated after charging (–) / crediting:

Research and development expenditure

The following table summarizes research and development expenditure for the years ended 31 December 2014 and 2013.

R&D expenditure increased by €11.7 million, or 12%, to €111.1 million for the year ended 31 December 2014, from €99.4 million for the year ended 31 December 2013. This increase was principally due to:

• Increased R&D personnel costs of €1.7 million, or 6%, from €29.4 million for the year ended 31 December 2013 to €31.0 million for the year ended 31 December 2014, which was explained by an enlarged workforce, principally on the Belgian site (Mechelen). This was driven to a large extent by the new CF alliance with AbbVie (signed in September 2013), and to a smaller extent by the development project portfolio, predominantly the filgotinib project for RA and CD.
• Increased subcontracting costs of €9.5 million, or 21%, from €44.8 million for the year ended 31 December 2013 to €54.3 million for the year ended 31 December 2014. This cost increase was mainly driven by increased subcontracting costs of €5.7 million for the RA and CD collaboration with AbbVie, reflecting the progress of the filgotinib program. To a lesser extent subcontracting costs increased by €2.9 million for the CF collaboration with AbbVie.
• Intensified use of lab consumables was the main driver of the increase in disposables, lab fees and premises costs of €1.0 million, or 6%, from €15.8 million for the year ended 31 December 2013 to €16.8 million for the year ended 31 December 2014.
• Other operating expenses slightly decreased by €0.4 million, or 5%, from €9.4 million for the year ended 31 December 2013 to €8.9 million for the year ended 31 December 2014.

General and administrative expenses

The following table summarizes the general and administrative expenses for the years ended 31 December 2014 and 2013.

General and administrative expenses amounted to €12.4 million for the year ended 31 December 2013 and increased by €1.5 million, or 12%, to €13.9 million for the year ended 31 December 2014. This increase was principally due to personnel costs, which increased by €0.9 million, or 13%, from €7.2 million for the year ended 31 December 2013 to €8.1 million for the year ended 31 December 2014, resulting from various effects, such as increased costs of share-based payments plans (warrant plans) and change in classification between R&D and general and administrative expenditure for some management functions. In addition, other operating expenses increased by €0.6 million, or 11%, from €5.2 million for the year ended 31 December 2013 to €5.8 million for the year ended 31 December 2014, mainly due to higher professional fees.

Sales and marketing expenses

The following table summarizes the sales and marketing expenses for the years ended 31 December 2014 and 2013.

Sales and marketing expenses decreased by €0.5 million, or 32%, from €1.5 million for the year ended 31 December 2013 to €1.0 million for the year ended 31 December 2014.

Restructuring and integration costs

The restructuring and integration costs amounted to €0.7 million for the year ended 31 December 2014 and to €0.3 million for the year ended 31 December 2013 and were entirely related to workforce reductions within certain of the R&D operations.