Chez Gaston: what changed
Two financial 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.
Chez Gaston
Largest movements
- Tangible fixed assets -€8,016
down €8,016 (-38.2%), from €21,010 to €12,994
of which Plant, machinery and equipment: -€5,314
- Current investments -€1,758
down €1,758 (-3.2%), from €55,500 to €53,742
- Receivables within one year -€1,628
down €1,628 (-33.9%), from €4,800 to €3,173
of which Other amounts receivable: -€840
- Cash +€942
up €942 (+30.8%), from €3,058 to €4,000
mainly Depreciation (+€9,171) and Current investments (+€1,758)
- Profit (loss) carried forward -€5,560
down €5,560, from €421 to -€5,139
- Current portion of long-term debt -€2,697
down €2,697 (-66.3%), from €4,067 to €1,370
- Trade debts -€2,216
down €2,216 (-37.6%), from €5,897 to €3,681
- Other debts +€1,727
up €1,727 (+77.9%), from €2,217 to €3,943
- Debts after one year -€1,370
no longer reported in 2025 (was €1,370)
- Turnover -€16,590
down €16,590 (-6.5%), from €256,313 to €239,723
- Gross operating margin -€12,748
down €12,748 (-11.4%), from €111,345 to €98,597
- Staff costs -€7,008
down €7,008 (-7.6%), from €92,083 to €85,075
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.
Derived cash bridge
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 | €88,952 | €78,042 | -€10,910 | -12.3% |
| Fixed assets | 21/28 | €21,010 | €12,994 | -€8,016 | -38.2% |
| Tangible fixed assets | 22/27 | €21,010 | €12,994 | -€8,016 | -38.2% |
| Plant, machinery and equipment | 23 | €15,311 | €9,996 | -€5,314 | -34.7% |
| Furniture and vehicles | 24 | €5,699 | €1,320 | -€4,379 | -76.8% |
| Other tangible fixed assets | 26 | - | €1,678 | +€1,678 | |
| Current assets | 29/58 | €67,942 | €65,048 | -€2,894 | -4.3% |
| Stocks and contracts in progress | 3 | €3,834 | €2,951 | -€882 | -23.0% |
| Stocks | 30/36 | €3,834 | €2,951 | -€882 | -23.0% |
| Amounts receivable within one year | 40/41 | €4,800 | €3,173 | -€1,628 | -33.9% |
| Trade receivables | 40 | €3,127 | €2,339 | -€788 | -25.2% |
| Other amounts receivable | 41 | €1,673 | €834 | -€840 | -50.2% |
| Current investments | 50/53 | €55,500 | €53,742 | -€1,758 | -3.2% |
| Cash at bank and in hand | 54/58 | €3,058 | €4,000 | +€942 | +30.8% |
| Deferred charges and accrued income | 490/1 | €750 | €1,182 | +€431 | +57.5% |
| Total equity and liabilities | 10/49 | €88,952 | €78,042 | -€10,910 | -12.3% |
| Equity | 10/15 | €64,736 | €59,176 | -€5,560 | -8.6% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €53,315 | €53,315 | = | 0.0% |
| Distributable reserves | 133 | €53,315 | €53,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | €421 | -€5,139 | -€5,560 | |
| Amounts payable | 17/49 | €24,216 | €18,866 | -€5,350 | -22.1% |
| Amounts payable after more than one year | 17 | €1,370 | - | -€1,370 | |
| Financial debts | 170/4 | €1,370 | - | -€1,370 | |
| Amounts payable within one year | 42/48 | €22,846 | €18,866 | -€3,980 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €4,067 | €1,370 | -€2,697 | -66.3% |
| Trade debts | 44 | €5,897 | €3,681 | -€2,216 | -37.6% |
| Suppliers | 440/4 | €5,897 | €3,681 | -€2,216 | -37.6% |
| Taxes, remuneration and social security | 45 | €10,665 | €9,872 | -€793 | -7.4% |
| Taxes | 450/3 | €3,215 | €2,151 | -€1,064 | -33.1% |
| Remuneration and social security | 454/9 | €7,450 | €7,720 | +€270 | +3.6% |
| Other amounts payable | 47/48 | €2,217 | €3,943 | +€1,727 | +77.9% |
| Turnover | 70 | €256,313 | €239,723 | -€16,590 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €148,830 | €146,447 | -€2,382 | -1.6% |
| Remuneration, social security and pensions | 62 | €92,083 | €85,075 | -€7,008 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,821 | €9,171 | -€650 | -6.6% |
| Other operating charges | 640/8 | €3,932 | €4,669 | +€737 | +18.7% |
| Non-recurring operating charges | 66A | - | €3,576 | +€3,576 | |
| Gross operating margin | 9900 | €111,345 | €98,597 | -€12,748 | -11.4% |
| Operating profit (loss) | 9901 | €5,508 | -€3,895 | -€9,403 | |
| Financial income | 75/76B | €438 | €442 | +€4 | +0.9% |
| Recurring financial income | 75 | €438 | €442 | +€4 | +0.9% |
| Financial charges | 65/66B | €2,080 | €1,974 | -€107 | -5.1% |
| Recurring financial charges | 65 | €2,080 | €1,974 | -€107 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €3,865 | -€5,427 | -€9,293 | |
| Income taxes | 67/77 | €1,592 | €132 | -€1,459 | -91.7% |
| Profit (loss) for the period | 9904 | €2,274 | -€5,560 | -€7,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,274 | -€5,560 | -€7,834 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.