Gaatjes: 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.
Gaatjes
Largest movements
- Cash +€11,867
up €11,867 (+285%), from €4,157 to €16,024
mainly Net result for the year (+€17,651) and Tax, wage and social debts (+€4,560)
- Receivables within one year +€6,545
up €6,545 (+12.4%), from €52,754 to €59,298
of which Other amounts receivable: +€4,757
- Deferred charges and accrued income +€2,958
new in 2025: €2,958
- Tangible fixed assets -€1,273
down €1,273 (-25.3%), from €5,036 to €3,763
of which Furniture and vehicles: -€1,668
- Reserves +€17,600
up €17,600 (+42.2%), from €41,751 to €59,351
- Tax, wage and social debts +€4,560
new in 2025: €4,560
- Trade debts -€2,114
down €2,114 (-36.7%), from €5,763 to €3,649
- Gross operating margin +€9,788
up €9,788 (+62.3%), from €15,723 to €25,510
- Taxes +€4,560
new in 2025: €4,560
- Financial charges +€840
up €840 (+90.5%), from €929 to €1,769
- Depreciation -€788
down €788 (-20.9%), from €3,776 to €2,988
- Financial income +€584
up €584 (+25.6%), from €2,281 to €2,865
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 | €61,947 | €82,044 | +€20,097 | +32.4% |
| Fixed assets | 21/28 | €5,036 | €3,763 | -€1,273 | -25.3% |
| Tangible fixed assets | 22/27 | €5,036 | €3,763 | -€1,273 | -25.3% |
| Land and buildings | 22 | €1,120 | €560 | -€560 | -50.0% |
| Plant, machinery and equipment | 23 | €1,028 | €1,983 | +€955 | +93.0% |
| Furniture and vehicles | 24 | €2,889 | €1,220 | -€1,668 | -57.8% |
| Current assets | 29/58 | €56,911 | €78,281 | +€21,370 | +37.5% |
| Amounts receivable within one year | 40/41 | €52,754 | €59,298 | +€6,545 | +12.4% |
| Trade receivables | 40 | €1,433 | €3,220 | +€1,787 | +125% |
| Other amounts receivable | 41 | €51,321 | €56,078 | +€4,757 | +9.3% |
| Cash at bank and in hand | 54/58 | €4,157 | €16,024 | +€11,867 | +285% |
| Deferred charges and accrued income | 490/1 | - | €2,958 | +€2,958 | |
| Total equity and liabilities | 10/49 | €61,947 | €82,044 | +€20,097 | +32.4% |
| Equity | 10/15 | €56,185 | €73,835 | +€17,651 | +31.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,751 | €59,351 | +€17,600 | +42.2% |
| Distributable reserves | 133 | €41,751 | €59,351 | +€17,600 | +42.2% |
| Profit (loss) carried forward | 14 | €2,034 | €2,084 | +€51 | +2.5% |
| Amounts payable | 17/49 | €5,763 | €8,209 | +€2,446 | +42.4% |
| Amounts payable within one year | 42/48 | €5,763 | €8,209 | +€2,446 | +42.4% |
| Trade debts | 44 | €5,763 | €3,649 | -€2,114 | -36.7% |
| Suppliers | 440/4 | €5,763 | €3,649 | -€2,114 | -36.7% |
| Taxes, remuneration and social security | 45 | - | €4,560 | +€4,560 | |
| Taxes | 450/3 | - | €4,560 | +€4,560 | |
| Remuneration, social security and pensions | 62 | €331 | €228 | -€103 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,776 | €2,988 | -€788 | -20.9% |
| Other operating charges | 640/8 | €914 | €1,180 | +€266 | +29.1% |
| Gross operating margin | 9900 | €15,723 | €25,510 | +€9,788 | +62.3% |
| Operating profit (loss) | 9901 | €10,702 | €21,115 | +€10,412 | +97.3% |
| Financial income | 75/76B | €2,281 | €2,865 | +€584 | +25.6% |
| Recurring financial income | 75 | €2,281 | €2,865 | +€584 | +25.6% |
| Financial charges | 65/66B | €929 | €1,769 | +€840 | +90.5% |
| Recurring financial charges | 65 | €929 | €1,769 | +€840 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €12,055 | €22,211 | +€10,156 | +84.2% |
| Income taxes | 67/77 | - | €4,560 | +€4,560 | |
| Profit (loss) for the period | 9904 | €12,055 | €17,651 | +€5,596 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,055 | €17,651 | +€5,596 | +46.4% |
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 15 October 2026 via checked.be.