G.S. COMPTA: 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.S. COMPTA
Largest movements
- Tangible fixed assets -€34,228
down €34,228 (-6.8%), from €503,182 to €468,954
of which Land and buildings: -€18,879
- Cash +€27,050
up €27,050 (+17.3%), from €156,222 to €183,272
mainly Other debts (+€130,605) and Net result for the year (+€85,535)
- Receivables within one year +€15,729
up €15,729 (+37.1%), from €42,411 to €58,140
of which Trade receivables: +€7,910
- Other debts +€130,605
up €130,605 (+269%), from €48,621 to €179,226
- Reserves -€91,650
down €91,650 (-30.4%), from €301,780 to €210,130
of which Distributable reserves: -€91,650
- Debts after one year -€29,794
down €29,794 (-12.5%), from €237,483 to €207,689
of which Financial debts: -€29,794
- Current portion of long-term debt +€8,872
up €8,872 (+42.4%), from €20,923 to €29,795
- Short-term financial debts -€8,014
no longer reported in 2025 (was €8,014)
- Gross operating margin +€54,720
up €54,720 (+17.7%), from €308,514 to €363,234
- Staff costs +€33,766
up €33,766 (+22.0%), from €153,570 to €187,336
- Taxes +€5,324
up €5,324 (+16.5%), from €32,199 to €37,523
- Depreciation +€5,101
up €5,101 (+13.9%), from €36,671 to €41,772
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 | €705,435 | €711,565 | +€6,130 | +0.9% |
| Fixed assets | 21/28 | €503,232 | €469,004 | -€34,228 | -6.8% |
| Tangible fixed assets | 22/27 | €503,182 | €468,954 | -€34,228 | -6.8% |
| Land and buildings | 22 | €446,374 | €427,495 | -€18,879 | -4.2% |
| Furniture and vehicles | 24 | €56,808 | €41,460 | -€15,348 | -27.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €202,203 | €242,561 | +€40,358 | +20.0% |
| Amounts receivable within one year | 40/41 | €42,411 | €58,140 | +€15,729 | +37.1% |
| Trade receivables | 40 | €41,341 | €49,251 | +€7,910 | +19.1% |
| Other amounts receivable | 41 | €1,070 | €8,889 | +€7,819 | +731% |
| Cash at bank and in hand | 54/58 | €156,222 | €183,272 | +€27,050 | +17.3% |
| Deferred charges and accrued income | 490/1 | €3,570 | €1,148 | -€2,422 | -67.8% |
| Total equity and liabilities | 10/49 | €705,435 | €711,565 | +€6,130 | +0.9% |
| Equity | 10/15 | €320,381 | €229,266 | -€91,115 | -28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €301,780 | €210,130 | -€91,650 | -30.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €299,920 | €208,270 | -€91,650 | -30.6% |
| Profit (loss) carried forward | 14 | €1 | €536 | +€535 | +53,532% |
| Amounts payable | 17/49 | €385,054 | €482,299 | +€97,245 | +25.3% |
| Amounts payable after more than one year | 17 | €237,483 | €207,689 | -€29,794 | -12.5% |
| Financial debts | 170/4 | €235,123 | €205,329 | -€29,794 | -12.7% |
| Other amounts payable | 178/9 | €2,360 | €2,360 | = | 0.0% |
| Amounts payable within one year | 42/48 | €147,571 | €274,610 | +€127,039 | +86.1% |
| Current portion of amounts payable after more than one year | 42 | €20,923 | €29,795 | +€8,872 | +42.4% |
| Financial debts | 43 | €8,014 | - | -€8,014 | |
| Credit institutions | 430/8 | €8,014 | - | -€8,014 | |
| Trade debts | 44 | €7,293 | €5,199 | -€2,094 | -28.7% |
| Suppliers | 440/4 | €7,293 | €5,199 | -€2,094 | -28.7% |
| Advances received on contracts in progress | 46 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €62,220 | €60,391 | -€1,829 | -2.9% |
| Taxes | 450/3 | €37,305 | €37,935 | +€630 | +1.7% |
| Remuneration and social security | 454/9 | €24,915 | €22,456 | -€2,459 | -9.9% |
| Other amounts payable | 47/48 | €48,621 | €179,226 | +€130,605 | +269% |
| Remuneration, social security and pensions | 62 | €153,570 | €187,336 | +€33,766 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,671 | €41,772 | +€5,101 | +13.9% |
| Other operating charges | 640/8 | €5,112 | €4,203 | -€909 | -17.8% |
| Gross operating margin | 9900 | €308,514 | €363,234 | +€54,720 | +17.7% |
| Operating profit (loss) | 9901 | €113,161 | €129,924 | +€16,763 | +14.8% |
| Financial income | 75/76B | - | €139 | +€139 | |
| Recurring financial income | 75 | - | €139 | +€139 | |
| Financial charges | 65/66B | €7,691 | €7,005 | -€686 | -8.9% |
| Recurring financial charges | 65 | €7,691 | €7,005 | -€686 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €105,470 | €123,058 | +€17,588 | +16.7% |
| Income taxes | 67/77 | €32,199 | €37,523 | +€5,324 | +16.5% |
| Profit (loss) for the period | 9904 | €73,271 | €85,535 | +€12,264 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,271 | €85,535 | +€12,264 | +16.7% |
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 16 October 2026 via checked.be.