GANS CONCEPT: 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.
GANS CONCEPT
Largest movements
- Cash +€16,982
up €16,982 (+36.5%), from €46,558 to €63,540
mainly Net result for the year (+€18,035) and Tax, wage and social debts (+€15,867)
- Stocks and contracts -€5,000
down €5,000 (-46.8%), from €10,688 to €5,688
- Receivables within one year +€3,213
up €3,213 (+13.3%), from €24,068 to €27,281
of which Trade receivables: +€2,008
- Profit (loss) carried forward +€18,035
up €18,035 (+64.7%), from €27,857 to €45,892
- Tax, wage and social debts +€15,867
up €15,867 (+138%), from €11,534 to €27,401
- Trade debts -€12,057
down €12,057 (-57.6%), from €20,929 to €8,872
- Advances received -€3,611
no longer reported in 2025 (was €3,611)
- Short-term financial debts -€1,850
no longer reported in 2025 (was €1,850)
- Gross operating margin +€11,412
up €11,412 (+74.8%), from €15,255 to €26,667
- Taxes +€2,855
up €2,855 (+105%), from €2,716 to €5,571
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 | €86,407 | €102,790 | +€16,384 | +19.0% |
| Fixed assets | 21/28 | €4,640 | €5,054 | +€414 | +8.9% |
| Tangible fixed assets | 22/27 | €3,040 | €3,454 | +€414 | +13.6% |
| Plant, machinery and equipment | 23 | €35 | - | -€35 | |
| Furniture and vehicles | 24 | - | €1,149 | +€1,149 | |
| Other tangible fixed assets | 26 | €3,005 | €2,305 | -€700 | -23.3% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €81,767 | €97,736 | +€15,970 | +19.5% |
| Stocks and contracts in progress | 3 | €10,688 | €5,688 | -€5,000 | -46.8% |
| Stocks | 30/36 | €10,688 | €5,688 | -€5,000 | -46.8% |
| Amounts receivable within one year | 40/41 | €24,068 | €27,281 | +€3,213 | +13.3% |
| Trade receivables | 40 | €2,698 | €4,705 | +€2,008 | +74.4% |
| Other amounts receivable | 41 | €21,371 | €22,576 | +€1,205 | +5.6% |
| Cash at bank and in hand | 54/58 | €46,558 | €63,540 | +€16,982 | +36.5% |
| Deferred charges and accrued income | 490/1 | €453 | €1,227 | +€775 | +171% |
| Total equity and liabilities | 10/49 | €86,407 | €102,790 | +€16,384 | +19.0% |
| Equity | 10/15 | €48,482 | €66,517 | +€18,035 | +37.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,857 | €45,892 | +€18,035 | +64.7% |
| Amounts payable | 17/49 | €37,925 | €36,273 | -€1,651 | -4.4% |
| Amounts payable within one year | 42/48 | €37,925 | €36,273 | -€1,651 | -4.4% |
| Financial debts | 43 | €1,850 | - | -€1,850 | |
| Credit institutions | 430/8 | €1,850 | - | -€1,850 | |
| Trade debts | 44 | €20,929 | €8,872 | -€12,057 | -57.6% |
| Suppliers | 440/4 | €20,929 | €8,872 | -€12,057 | -57.6% |
| Advances received on contracts in progress | 46 | €3,611 | - | -€3,611 | |
| Taxes, remuneration and social security | 45 | €11,534 | €27,401 | +€15,867 | +138% |
| Taxes | 450/3 | €11,534 | €27,401 | +€15,867 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,264 | +€103 | +8.9% |
| Other operating charges | 640/8 | €651 | €455 | -€196 | -30.1% |
| Gross operating margin | 9900 | €15,255 | €26,667 | +€11,412 | +74.8% |
| Operating profit (loss) | 9901 | €13,443 | €24,948 | +€11,505 | +85.6% |
| Financial income | 75/76B | €1 | €3 | +€2 | +317% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +317% |
| Financial charges | 65/66B | €1,195 | €1,345 | +€151 | +12.6% |
| Recurring financial charges | 65 | €1,195 | €1,345 | +€151 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €12,249 | €23,605 | +€11,356 | +92.7% |
| Income taxes | 67/77 | €2,716 | €5,571 | +€2,855 | +105% |
| Profit (loss) for the period | 9904 | €9,533 | €18,035 | +€8,502 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,533 | €18,035 | +€8,502 | +89.2% |
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 21 October 2026 via checked.be.