GANA BEHEER: 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.
GANA BEHEER
Largest movements
- Cash +€501,316
up €501,316 (+2,708%), from €18,511 to €519,827
mainly Net result for the year (+€441,957) and Tax, wage and social debts (+€104,941)
- Financial fixed assets -€178,360
down €178,360 (-7.3%), from €2.5m to €2.3m
- Tangible fixed assets +€105,035
new in 2025: €105,035
of which Furniture and vehicles: +€55,113
- Reserves +€366,957
up €366,957 (+62.2%), from €589,770 to €956,728
- Tax, wage and social debts +€104,941
up €104,941 (+246%), from €42,578 to €147,519
of which Taxes: +€97,569
- Financial income +€358,815
up €358,815 (+141%), from €254,000 to €612,815
- Taxes +€115,908
up €115,908 (+86,338%), from €134 to €116,043
- Staff costs +€24,519
up €24,519 (+30.3%), from €80,892 to €105,411
- Financial charges -€17,159
down €17,159 (-81.1%), from €21,162 to €4,003
- Depreciation +€11,720
new in 2025: €11,720
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 | €2,653,253 | €3,103,950 | +€450,697 | +17.0% |
| Fixed assets | 21/28 | €2,451,074 | €2,377,749 | -€73,325 | -3.0% |
| Tangible fixed assets | 22/27 | - | €105,035 | +€105,035 | |
| Land and buildings | 22 | - | €49,922 | +€49,922 | |
| Furniture and vehicles | 24 | - | €55,113 | +€55,113 | |
| Financial fixed assets | 28 | €2,451,074 | €2,272,714 | -€178,360 | -7.3% |
| Current assets | 29/58 | €202,180 | €726,201 | +€524,021 | +259% |
| Amounts receivable within one year | 40/41 | €176,811 | €192,487 | +€15,676 | +8.9% |
| Trade receivables | 40 | €61,643 | €72,496 | +€10,852 | +17.6% |
| Other amounts receivable | 41 | €115,168 | €119,992 | +€4,824 | +4.2% |
| Cash at bank and in hand | 54/58 | €18,511 | €519,827 | +€501,316 | +2,708% |
| Deferred charges and accrued income | 490/1 | €6,857 | €13,887 | +€7,030 | +103% |
| Total equity and liabilities | 10/49 | €2,653,253 | €3,103,950 | +€450,697 | +17.0% |
| Equity | 10/15 | €2,459,770 | €2,826,728 | +€366,957 | +14.9% |
| Contributions | 10/11 | €1,870,000 | €1,870,000 | = | 0.0% |
| Reserves | 13 | €589,770 | €956,728 | +€366,957 | +62.2% |
| Distributable reserves | 133 | €589,770 | €956,728 | +€366,957 | +62.2% |
| Amounts payable | 17/49 | €193,483 | €277,222 | +€83,740 | +43.3% |
| Amounts payable within one year | 42/48 | €182,809 | €267,803 | +€84,994 | +46.5% |
| Trade debts | 44 | €6,122 | €15,414 | +€9,292 | +152% |
| Suppliers | 440/4 | €6,122 | €15,414 | +€9,292 | +152% |
| Taxes, remuneration and social security | 45 | €42,578 | €147,519 | +€104,941 | +246% |
| Taxes | 450/3 | €16,119 | €113,689 | +€97,569 | +605% |
| Remuneration and social security | 454/9 | €26,458 | €33,830 | +€7,372 | +27.9% |
| Other amounts payable | 47/48 | €134,109 | €104,870 | -€29,240 | -21.8% |
| Accrued charges and deferred income | 492/3 | €10,674 | €9,420 | -€1,254 | -11.8% |
| Non-recurring operating income | 76A | - | €9,917 | +€9,917 | |
| Remuneration, social security and pensions | 62 | €80,892 | €105,411 | +€24,519 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,720 | +€11,720 | |
| Other operating charges | 640/8 | €1,549 | €1,594 | +€45 | +2.9% |
| Gross operating margin | 9900 | €76,988 | €67,913 | -€9,075 | -11.8% |
| Operating profit (loss) | 9901 | -€5,453 | -€50,812 | -€45,359 | -832% |
| Financial income | 75/76B | €254,000 | €612,815 | +€358,815 | +141% |
| Recurring financial income | 75 | €254,000 | €612,815 | +€358,815 | +141% |
| Financial charges | 65/66B | €21,162 | €4,003 | -€17,159 | -81.1% |
| Recurring financial charges | 65 | €21,162 | €4,003 | -€17,159 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €227,385 | €558,000 | +€330,615 | +145% |
| Income taxes | 67/77 | €134 | €116,043 | +€115,908 | +86,338% |
| Profit (loss) for the period | 9904 | €227,250 | €441,957 | +€214,707 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €227,250 | €441,957 | +€214,707 | +94.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.