AT GESTION: 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.
AT GESTION
Largest movements
- Cash -€7,910
down €7,910 (-48.6%), from €16,288 to €8,378
mainly Contributions, distributions and other (-€9,000) and Other debts (-€6,000)
- Receivables within one year +€5,375
up €5,375 (+73.9%), from €7,270 to €12,645
of which Other amounts receivable: +€3,129
- Other debts -€6,000
down €6,000 (-40.0%), from €15,000 to €9,000
- Trade debts +€2,505
up €2,505 (+285.4%), from €878 to €3,382
- Profit (loss) carried forward +€1,493
up €1,493 (+39.4%), from €3,790 to €5,283
- Tax, wage and social debts -€475
down €475 (-9.5%), from €4,999 to €4,524
- Gross operating margin +€1,967
up €1,967 (+15.5%), from €12,722 to €14,689
- Depreciation -€479
down €479 (-90.7%), from €528 to €49
- Taxes +€394
up €394 (+15.7%), from €2,509 to €2,903
- Financial income +€258
up €258 (+117.3%), from €220 to €479
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 | €27,774 | €25,189 | -€2,585 | -9.3% |
| Fixed assets | 21/28 | €49 | - | -€49 | |
| Tangible fixed assets | 22/27 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €49 | - | -€49 | |
| Current assets | 29/58 | €27,725 | €25,189 | -€2,535 | -9.1% |
| Amounts receivable within one year | 40/41 | €7,270 | €12,645 | +€5,375 | +73.9% |
| Trade receivables | 40 | - | €2,246 | +€2,246 | |
| Other amounts receivable | 41 | €7,270 | €10,399 | +€3,129 | +43.0% |
| Cash at bank and in hand | 54/58 | €16,288 | €8,378 | -€7,910 | -48.6% |
| Deferred charges and accrued income | 490/1 | €4,167 | €4,167 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,774 | €25,189 | -€2,585 | -9.3% |
| Equity | 10/15 | €6,790 | €8,283 | +€1,493 | +22.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,790 | €5,283 | +€1,493 | +39.4% |
| Amounts payable | 17/49 | €20,984 | €16,906 | -€4,078 | -19.4% |
| Amounts payable within one year | 42/48 | €20,984 | €16,906 | -€4,078 | -19.4% |
| Financial debts | 43 | €108 | - | -€108 | |
| Other loans | 439 | €108 | - | -€108 | |
| Trade debts | 44 | €878 | €3,382 | +€2,505 | +285.4% |
| Suppliers | 440/4 | €878 | €3,382 | +€2,505 | +285.4% |
| Taxes, remuneration and social security | 45 | €4,999 | €4,524 | -€475 | -9.5% |
| Taxes | 450/3 | €4,999 | €4,524 | -€475 | -9.5% |
| Other amounts payable | 47/48 | €15,000 | €9,000 | -€6,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €49 | -€479 | -90.7% |
| Other operating charges | 640/8 | €827 | €851 | +€24 | +2.9% |
| Gross operating margin | 9900 | €12,722 | €14,689 | +€1,967 | +15.5% |
| Operating profit (loss) | 9901 | €11,366 | €13,788 | +€2,422 | +21.3% |
| Financial income | 75/76B | €220 | €479 | +€258 | +117.3% |
| Recurring financial income | 75 | €220 | €479 | +€258 | +117.3% |
| Financial charges | 65/66B | €767 | €871 | +€104 | +13.6% |
| Recurring financial charges | 65 | €767 | €871 | +€104 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €10,819 | €13,396 | +€2,577 | +23.8% |
| Income taxes | 67/77 | €2,509 | €2,903 | +€394 | +15.7% |
| Profit (loss) for the period | 9904 | €8,311 | €10,493 | +€2,182 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,311 | €10,493 | +€2,182 | +26.3% |
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 5 October 2026 via checked.be.