ALL GEST: 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.
ALL GEST
Largest movements
- Cash -€1,966
down €1,966 (-40.5%), from €4,859 to €2,893
mainly Other debts (-€21,763) and Receivables within one year (-€220)
- Receivables within one year +€220
new in 2025: €220
- Tangible fixed assets -€202
no longer reported in 2025 (was €202)
- Other debts -€21,763
down €21,763 (-50.1%), from €43,427 to €21,664
- Profit (loss) carried forward +€19,517
up €19,517 (+19.5%), from -€99,866 to -€80,350
- Advances received +€300
new in 2025: €300
- Turnover +€1,777
up €1,777 (+8.1%), from €21,985 to €23,762
- Gross operating margin +€932
up €932 (+4.7%), from €19,649 to €20,581
- Purchases and services +€845
up €845 (+36.2%), from €2,336 to €3,181
- Depreciation -€708
down €708 (-77.8%), from €910 to €202
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 | €5,061 | €3,114 | -€1,946 | -38.5% |
| Fixed assets | 21/28 | €202 | - | -€202 | |
| Tangible fixed assets | 22/27 | €202 | - | -€202 | |
| Furniture and vehicles | 24 | €202 | - | -€202 | |
| Current assets | 29/58 | €4,859 | €3,114 | -€1,745 | -35.9% |
| Amounts receivable within one year | 40/41 | - | €220 | +€220 | |
| Trade receivables | 40 | - | €220 | +€220 | |
| Cash at bank and in hand | 54/58 | €4,859 | €2,893 | -€1,966 | -40.5% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €5,061 | €3,114 | -€1,946 | -38.5% |
| Equity | 10/15 | -€38,366 | -€18,850 | +€19,517 | +50.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,866 | -€80,350 | +€19,517 | +19.5% |
| Amounts payable | 17/49 | €43,427 | €21,964 | -€21,463 | -49.4% |
| Amounts payable within one year | 42/48 | €43,427 | €21,964 | -€21,463 | -49.4% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €43,427 | €21,664 | -€21,763 | -50.1% |
| Turnover | 70 | €21,985 | €23,762 | +€1,777 | +8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,336 | €3,181 | +€845 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €202 | -€708 | -77.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,649 | €20,581 | +€932 | +4.7% |
| Operating profit (loss) | 9901 | €18,352 | €19,979 | +€1,627 | +8.9% |
| Financial income | 75/76B | €1 | €4 | +€3 | +405.6% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +405.6% |
| Financial charges | 65/66B | €321 | €466 | +€145 | +45.2% |
| Recurring financial charges | 65 | €321 | €466 | +€145 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €18,032 | €19,517 | +€1,485 | +8.2% |
| Profit (loss) for the period | 9904 | €18,032 | €19,517 | +€1,485 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,032 | €19,517 | +€1,485 | +8.2% |
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 3 October 2026 via checked.be.