G.C.A.2S BATIMENTS: 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.
G.C.A.2S BATIMENTS
Largest movements
- Tangible fixed assets -€12,820
down €12,820 (-49.7%), from €25,815 to €12,996
of which Furniture and vehicles: -€11,458
- Receivables within one year +€2,787
up €2,787 (+43.8%), from €6,368 to €9,155
of which Trade receivables: +€5,410
- Cash -€968
down €968 (-33.9%), from €2,851 to €1,883
mainly Trade debts (-€15,802) and Tax, wage and social debts (-€3,520)
- Deferred charges and accrued income -€874
no longer reported in 2025 (was €874)
- Trade debts -€15,802
down €15,802 (-60.9%), from €25,961 to €10,160
- Other debts +€4,278
up €4,278 (+847%), from €505 to €4,783
- Tax, wage and social debts -€3,520
down €3,520 (-92.1%), from €3,820 to €300
of which Taxes: -€2,320
- Profit (loss) carried forward +€3,170
up €3,170 (+67.1%), from €4,722 to €7,892
- Gross operating margin +€8,845
up €8,845 (+283%), from €3,130 to €11,976
- Other operating charges -€549
down €549 (-65.7%), from €835 to €286
- Financial charges -€376
down €376 (-55.1%), from €683 to €307
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 | €38,009 | €26,135 | -€11,874 | -31.2% |
| Fixed assets | 21/28 | €27,915 | €15,096 | -€12,820 | -45.9% |
| Tangible fixed assets | 22/27 | €25,815 | €12,996 | -€12,820 | -49.7% |
| Plant, machinery and equipment | 23 | €4,638 | €3,277 | -€1,361 | -29.3% |
| Furniture and vehicles | 24 | €21,178 | €9,719 | -€11,458 | -54.1% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €10,093 | €11,039 | +€946 | +9.4% |
| Amounts receivable within one year | 40/41 | €6,368 | €9,155 | +€2,787 | +43.8% |
| Trade receivables | 40 | €382 | €5,792 | +€5,410 | +1,416% |
| Other amounts receivable | 41 | €5,986 | €3,363 | -€2,623 | -43.8% |
| Cash at bank and in hand | 54/58 | €2,851 | €1,883 | -€968 | -33.9% |
| Deferred charges and accrued income | 490/1 | €874 | - | -€874 | |
| Total equity and liabilities | 10/49 | €38,009 | €26,135 | -€11,874 | -31.2% |
| Equity | 10/15 | €7,722 | €10,892 | +€3,170 | +41.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,722 | €7,892 | +€3,170 | +67.1% |
| Amounts payable | 17/49 | €30,286 | €15,243 | -€15,044 | -49.7% |
| Amounts payable within one year | 42/48 | €30,286 | €15,243 | -€15,044 | -49.7% |
| Trade debts | 44 | €25,961 | €10,160 | -€15,802 | -60.9% |
| Suppliers | 440/4 | €25,961 | €10,160 | -€15,802 | -60.9% |
| Taxes, remuneration and social security | 45 | €3,820 | €300 | -€3,520 | -92.1% |
| Taxes | 450/3 | €2,320 | - | -€2,320 | |
| Remuneration and social security | 454/9 | €1,500 | €300 | -€1,200 | -80.0% |
| Other amounts payable | 47/48 | €505 | €4,783 | +€4,278 | +847% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,737 | €5,804 | +€66 | +1.2% |
| Other operating charges | 640/8 | €835 | €286 | -€549 | -65.7% |
| Non-recurring operating charges | 66A | - | €2,532 | +€2,532 | |
| Gross operating margin | 9900 | €3,130 | €11,976 | +€8,845 | +283% |
| Operating profit (loss) | 9901 | -€3,442 | €3,354 | +€6,796 | |
| Financial income | 75/76B | €4 | €6 | +€2 | +44.1% |
| Recurring financial income | 75 | €4 | €6 | +€2 | +44.1% |
| Financial charges | 65/66B | €683 | €307 | -€376 | -55.1% |
| Recurring financial charges | 65 | €683 | €307 | -€376 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,121 | €3,053 | +€7,174 | |
| Income taxes | 67/77 | - | -€89 | -€89 | |
| Profit (loss) for the period | 9904 | -€4,121 | €3,142 | +€7,263 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,121 | €3,142 | +€7,263 |
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 27 October 2026 via checked.be.