CHINA 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.
CHINA GEST
Largest movements
- Cash +€18,779
up €18,779 (+423.0%), from €4,439 to €23,218
mainly Other debts (+€36,465) and Current portion of long-term debt (+€417)
- Other debts +€36,465
up €36,465 (+9.0%), from €405,238 to €441,704
- Debts after one year -€15,449
down €15,449 (-22.0%), from €70,106 to €54,658
- Financial charges -€406
down €406 (-15.6%), from €2,595 to €2,189
- Gross operating margin +€106
up €106 (+18.5%), from -€571 to -€465
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 | €354,439 | €373,218 | +€18,779 | +5.3% |
| Fixed assets | 21/28 | €350,000 | €350,000 | = | 0.0% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €4,439 | €23,218 | +€18,779 | +423.0% |
| Cash at bank and in hand | 54/58 | €4,439 | €23,218 | +€18,779 | +423.0% |
| Total equity and liabilities | 10/49 | €354,439 | €373,218 | +€18,779 | +5.3% |
| Equity | 10/15 | -€135,937 | -€138,591 | -€2,655 | -2.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,937 | -€163,591 | -€2,655 | -1.6% |
| Amounts payable | 17/49 | €490,376 | €511,810 | +€21,434 | +4.4% |
| Amounts payable after more than one year | 17 | €70,106 | €54,658 | -€15,449 | -22.0% |
| Financial debts | 170/4 | €70,106 | €54,658 | -€15,449 | -22.0% |
| Amounts payable within one year | 42/48 | €420,270 | €457,152 | +€36,882 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €15,032 | €15,449 | +€417 | +2.8% |
| Other amounts payable | 47/48 | €405,238 | €441,704 | +€36,465 | +9.0% |
| Gross operating margin | 9900 | -€571 | -€465 | +€106 | +18.5% |
| Operating profit (loss) | 9901 | -€571 | -€465 | +€106 | +18.5% |
| Financial charges | 65/66B | €2,595 | €2,189 | -€406 | -15.6% |
| Recurring financial charges | 65 | €2,595 | €2,189 | -€406 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,166 | -€2,655 | +€511 | +16.2% |
| Profit (loss) for the period | 9904 | -€3,166 | -€2,655 | +€511 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,166 | -€2,655 | +€511 | +16.2% |
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 4 October 2026 via checked.be.