GAS.BE: what changed
What changed
GAS.BE
NACE 94.120, Activities of professional membership organisations
filed annual accounts (NBB)
Net result for the year
€96,319
2024 · €558,483-€462,163
Equity
€3.6m
2024 · €3.5m+€96,319
Cash
€1.2m
2024 · €4.0m-€2.8m
Balance sheet total
€6.7m
2024 · €6.3m+€377,495
Largest movements
Assets
- Current investments +€3.5m
up €3.5m (+3,679%), from €96,185 to €3.6m
- Cash -€2.8m
down €2.8m (-69.4%), from €4.0m to €1.2m
mainly Current investments (-€3.5m) and Investment in fixed assets (net) (-€151,449)
- Receivables within one year -€304,658
down €304,658 (-32.4%), from €941,428 to €636,770
of which Trade receivables: -€473,944
- Deferred charges and accrued income +€74,669
up €74,669 (+142%), from €52,600 to €127,269
- Tangible fixed assets -€73,826
down €73,826 (-7.7%), from €958,249 to €884,423
of which Other tangible fixed assets: -€116,981
Equity and liabilities
- Provisions +€140,978
up €140,978 (+9.6%), from €1.5m to €1.6m
- Debts within one year +€107,958
up €107,958 (+8.0%), from €1.4m to €1.5m
of which Trade debts: +€121,601
- Profit (loss) carried forward +€96,319
up €96,319 (+3.0%), from €3.2m to €3.3m
Income statement
- Gross operating margin -€361,818
down €361,818 (-11.8%), from €3.1m to €2.7m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€558,483
Gross operating margin
-€361,818
Staff costs
-€8,798
Depreciation
-€2,755
Other operating charges
-€7,639
Other operating items
-€69,820
Financial income
+€3,238
Financial charges
+€165
Taxes
-€14,737
Result 2025
€96,319
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€890,758
Investment
-€3.7m
Financing
€0
Cash 2024
€4.0m
From operations (derived)
+€890,758
Net result for the year
+€96,319
Depreciation
+€283,275
Receivables within one year
+€304,658
Deferred charges and accrued income
-€74,669
Provisions
+€140,978
Debts within one year
+€107,958
Accrued charges and deferred income
+€32,239
Investment (derived)
-€3.7m
Investment in fixed assets (net)
-€151,449
Current investments
-€3.5m
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,319,958 | €6,697,453 | +€377,495 | +6.0% |
| Fixed assets | 21/28 | €1,194,624 | €1,062,798 | -€131,826 | -11.0% |
| Intangible fixed assets | 21 | €225,106 | €178,376 | -€46,731 | -20.8% |
| Tangible fixed assets | 22/27 | €958,249 | €884,423 | -€73,826 | -7.7% |
| Plant, machinery and equipment | 23 | €188,851 | €252,135 | +€63,284 | +33.5% |
| Furniture and vehicles | 24 | €85,832 | €65,702 | -€20,130 | -23.5% |
| Other tangible fixed assets | 26 | €683,566 | €566,585 | -€116,981 | -17.1% |
| Financial fixed assets | 28 | €11,269 | - | -€11,269 | |
| Current assets | 29/58 | €5,125,334 | €5,634,654 | +€509,320 | +9.9% |
| Amounts receivable within one year | 40/41 | €941,428 | €636,770 | -€304,658 | -32.4% |
| Trade receivables | 40 | €840,953 | €367,009 | -€473,944 | -56.4% |
| Other amounts receivable | 41 | €100,475 | €269,761 | +€169,286 | +168% |
| Current investments | 50/53 | €96,185 | €3,634,937 | +€3.5m | +3,679% |
| Cash at bank and in hand | 54/58 | €4,035,121 | €1,235,677 | -€2.8m | -69.4% |
| Deferred charges and accrued income | 490/1 | €52,600 | €127,269 | +€74,669 | +142% |
| Total equity and liabilities | 10/49 | €6,319,958 | €6,697,453 | +€377,495 | +6.0% |
| Equity | 10/15 | €3,493,057 | €3,589,377 | +€96,319 | +2.8% |
| Reserves | 13 | €322,134 | €322,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,170,923 | €3,267,242 | +€96,319 | +3.0% |
| Provisions and deferred taxes | 16 | €1,473,736 | €1,614,714 | +€140,978 | +9.6% |
| Provisions for liabilities and charges | 160/5 | €1,473,736 | €1,614,714 | +€140,978 | +9.6% |
| Taxes | 161 | €1,473,736 | €1,614,714 | +€140,978 | +9.6% |
| Amounts payable | 17/49 | €1,353,164 | €1,493,362 | +€140,197 | +10.4% |
| Amounts payable within one year | 42/48 | €1,352,723 | €1,460,681 | +€107,958 | +8.0% |
| Trade debts | 44 | €708,064 | €829,665 | +€121,601 | +17.2% |
| Suppliers | 440/4 | €708,064 | €829,665 | +€121,601 | +17.2% |
| Advances received on contracts in progress | 46 | €250,000 | - | -€250,000 | |
| Taxes, remuneration and social security | 45 | €394,269 | €381,016 | -€13,253 | -3.4% |
| Taxes | 450/3 | €14,685 | €682 | -€14,003 | -95.4% |
| Remuneration and social security | 454/9 | €379,584 | €380,334 | +€750 | +0.2% |
| Accrued charges and deferred income | 492/3 | €441 | €32,681 | +€32,239 | +7,305% |
| Remuneration, social security and pensions | 62 | €2,189,383 | €2,198,181 | +€8,798 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,520 | €283,275 | +€2,755 | +1.0% |
| Other operating charges | 640/8 | €16,722 | €24,361 | +€7,639 | +45.7% |
| Gross operating margin | 9900 | €3,077,060 | €2,715,243 | -€361,818 | -11.8% |
| Operating profit (loss) | 9901 | €519,277 | €68,447 | -€450,830 | -86.8% |
| Financial income | 75/76B | €45,290 | €48,529 | +€3,238 | +7.2% |
| Recurring financial income | 75 | €815 | €48,529 | +€47,713 | +5,852% |
| Non-recurring financial income | 76B | €44,475 | - | -€44,475 | |
| Financial charges | 65/66B | €5,915 | €5,750 | -€165 | -2.8% |
| Recurring financial charges | 65 | €5,915 | €5,750 | -€165 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €558,652 | €111,226 | -€447,426 | -80.1% |
| Income taxes | 67/77 | €170 | €14,907 | +€14,737 | +8,692% |
| Profit (loss) for the period | 9904 | €558,483 | €96,319 | -€462,163 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €558,483 | €96,319 | -€462,163 | -82.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.