GAHNA: 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.
GAHNA
Largest movements
- Cash +€7,336
up €7,336 (+596%), from €1,232 to €8,567
mainly Other debts (+€12,501) and Tax, wage and social debts (+€1,400)
- Receivables within one year +€1,094
up €1,094 (+70.2%), from €1,558 to €2,651
of which Other amounts receivable: +€1,255
- Other debts +€12,501
new in 2025: €12,501
- Profit (loss) carried forward -€5,548
down €5,548 (-71.0%), from -€7,809 to -€13,356
- Tax, wage and social debts +€1,400
new in 2025: €1,400
- Gross operating margin -€11,795
down €11,795, from €6,823 to -€4,972
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 | €4,489 | €12,919 | +€8,430 | +188% |
| Fixed assets | 21/28 | €1,700 | €1,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €2,789 | €11,219 | +€8,430 | +302% |
| Amounts receivable within one year | 40/41 | €1,558 | €2,651 | +€1,094 | +70.2% |
| Trade receivables | 40 | €161 | - | -€161 | |
| Other amounts receivable | 41 | €1,397 | €2,651 | +€1,255 | +89.8% |
| Cash at bank and in hand | 54/58 | €1,232 | €8,567 | +€7,336 | +596% |
| Total equity and liabilities | 10/49 | €4,489 | €12,919 | +€8,430 | +188% |
| Equity | 10/15 | €4,167 | -€1,381 | -€5,548 | |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €775 | €775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €775 | €775 | = | 0.0% |
| Reserves not available under the articles | 1311 | €775 | €775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,809 | -€13,356 | -€5,548 | -71.0% |
| Amounts payable | 17/49 | €323 | €14,300 | +€13,977 | +4,331% |
| Amounts payable within one year | 42/48 | €323 | €14,300 | +€13,977 | +4,331% |
| Trade debts | 44 | €323 | €399 | +€77 | +23.8% |
| Suppliers | 440/4 | €323 | €399 | +€77 | +23.8% |
| Taxes, remuneration and social security | 45 | - | €1,400 | +€1,400 | |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | - | €12,501 | +€12,501 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,823 | -€4,972 | -€11,795 | |
| Operating profit (loss) | 9901 | €6,436 | -€5,372 | -€11,808 | |
| Financial charges | 65/66B | €151 | €176 | +€25 | +16.3% |
| Recurring financial charges | 65 | €151 | €176 | +€25 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €6,285 | -€5,548 | -€11,832 | |
| Profit (loss) for the period | 9904 | €6,285 | -€5,548 | -€11,832 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,285 | -€5,548 | -€11,832 |
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.