Gaius: 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.
Gaius
Largest movements
- Cash -€42,843
down €42,843 (-49.5%), from €86,518 to €43,676
mainly Trade debts (-€45,855) and Net result for the year (-€39,649)
- Receivables within one year -€28,209
down €28,209 (-59.1%), from €47,727 to €19,518
of which Trade receivables: -€28,656
- Tangible fixed assets -€11,503
down €11,503 (-28.3%), from €40,650 to €29,147
of which Furniture and vehicles: -€11,402
- Trade debts -€45,855
down €45,855 (-93.3%), from €49,166 to €3,311
- Profit (loss) carried forward -€39,649
down €39,649, from €0 to -€39,649
- Other debts +€7,045
up €7,045 (+113.2%), from €6,222 to €13,267
- Debts after one year -€2,689
down €2,689 (-24.3%), from €11,066 to €8,377
- Gross operating margin -€55,131
down €55,131, from €28,012 to -€27,119
- Taxes -€5,026
down €5,026 (-97.0%), from €5,182 to €156
- Other operating charges +€326
up €326 (+64.5%), from €505 to €831
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 | €175,326 | €93,905 | -€81,422 | -46.4% |
| Fixed assets | 21/28 | €40,650 | €29,147 | -€11,503 | -28.3% |
| Tangible fixed assets | 22/27 | €40,650 | €29,147 | -€11,503 | -28.3% |
| Plant, machinery and equipment | 23 | €101 | €0 | -€101 | -100.0% |
| Furniture and vehicles | 24 | €40,549 | €29,147 | -€11,402 | -28.1% |
| Current assets | 29/58 | €134,676 | €64,758 | -€69,919 | -51.9% |
| Amounts receivable within one year | 40/41 | €47,727 | €19,518 | -€28,209 | -59.1% |
| Trade receivables | 40 | €36,771 | €8,115 | -€28,656 | -77.9% |
| Other amounts receivable | 41 | €10,956 | €11,403 | +€447 | +4.1% |
| Cash at bank and in hand | 54/58 | €86,518 | €43,676 | -€42,843 | -49.5% |
| Deferred charges and accrued income | 490/1 | €431 | €1,564 | +€1,132 | +262.5% |
| Total equity and liabilities | 10/49 | €175,326 | €93,905 | -€81,422 | -46.4% |
| Equity | 10/15 | €108,442 | €68,794 | -€39,649 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,842 | €89,842 | = | 0.0% |
| Distributable reserves | 133 | €89,842 | €89,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€39,649 | -€39,649 | |
| Amounts payable | 17/49 | €66,884 | €25,111 | -€41,773 | -62.5% |
| Amounts payable after more than one year | 17 | €11,066 | €8,377 | -€2,689 | -24.3% |
| Financial debts | 170/4 | €11,066 | €8,377 | -€2,689 | -24.3% |
| Amounts payable within one year | 42/48 | €55,818 | €16,734 | -€39,084 | -70.0% |
| Trade debts | 44 | €49,166 | €3,311 | -€45,855 | -93.3% |
| Suppliers | 440/4 | €49,166 | €3,311 | -€45,855 | -93.3% |
| Taxes, remuneration and social security | 45 | €430 | €156 | -€274 | -63.8% |
| Taxes | 450/3 | €430 | €156 | -€274 | -63.8% |
| Other amounts payable | 47/48 | €6,222 | €13,267 | +€7,045 | +113.2% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,567 | €11,503 | -€64 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €831 | +€326 | +64.5% |
| Gross operating margin | 9900 | €28,012 | -€27,119 | -€55,131 | |
| Operating profit (loss) | 9901 | €15,940 | -€39,453 | -€55,393 | |
| Financial income | 75/76B | €16 | €33 | +€17 | +102.4% |
| Recurring financial income | 75 | €16 | €33 | +€17 | +102.4% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.9% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €15,889 | -€39,493 | -€55,382 | |
| Income taxes | 67/77 | €5,182 | €156 | -€5,026 | -97.0% |
| Profit (loss) for the period | 9904 | €10,708 | -€39,649 | -€50,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,708 | -€39,649 | -€50,356 |
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 12 October 2026 via checked.be.