GASCARIA: what changed
Two fiscal 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.
GASCARIA
Largest movements
- Current investments +€950,000
new in 2026: €950,000
- Financial fixed assets -€640,000
down €640,000 (-100.0%), from €640,000 to €0
- Cash +€41,114
up €41,114 (+282.7%), from €14,545 to €55,659
mainly Investment in fixed assets (net) (+€640,000) and Net result for the year (+€354,962)
- Reserves +€354,962
up €354,962 (+74.3%), from €477,488 to €832,451
- Other debts -€31,123
down €31,123 (-34.0%), from €91,601 to €60,478
- Tax, wage and social debts +€26,800
up €26,800 (+217.3%), from €12,333 to €39,133
- Financial income +€360,168
new in 2026: €360,168
of which Financial income: +€360,168
- Gross operating margin -€56,320
down €56,320 (-56.3%), from €100,038 to €43,718
- Taxes +€13,629
up €13,629 (+45.0%), from €30,318 to €43,946
- Financial charges -€2,185
down €2,185 (-35.1%), from €6,229 to €4,044
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,573 | €1,006,424 | +€350,852 | +53.5% |
| Fixed assets | 21/28 | €640,569 | €250 | -€640,319 | -100.0% |
| Tangible fixed assets | 22/27 | €569 | €250 | -€319 | -56.1% |
| Furniture and vehicles | 24 | €569 | €250 | -€319 | -56.1% |
| Financial fixed assets | 28 | €640,000 | €0 | -€640,000 | -100.0% |
| Current assets | 29/58 | €15,004 | €1,006,174 | +€991,170 | +6606.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €950,000 | +€950,000 | |
| Cash at bank and in hand | 54/58 | €14,545 | €55,659 | +€41,114 | +282.7% |
| Deferred charges and accrued income | 490/1 | €459 | €515 | +€57 | +12.3% |
| Total equity and liabilities | 10/49 | €655,573 | €1,006,424 | +€350,852 | +53.5% |
| Equity | 10/15 | €551,638 | €906,601 | +€354,962 | +64.3% |
| Contributions | 10/11 | €74,150 | €74,150 | = | 0.0% |
| Reserves | 13 | €477,488 | €832,451 | +€354,962 | +74.3% |
| Distributable reserves | 133 | €477,488 | €832,451 | +€354,962 | +74.3% |
| Amounts payable | 17/49 | €103,934 | €99,824 | -€4,111 | -4.0% |
| Amounts payable within one year | 42/48 | €103,934 | €99,824 | -€4,111 | -4.0% |
| Trade debts | 44 | - | €213 | +€213 | |
| Suppliers | 440/4 | - | €213 | +€213 | |
| Taxes, remuneration and social security | 45 | €12,333 | €39,133 | +€26,800 | +217.3% |
| Taxes | 450/3 | €12,333 | €39,133 | +€26,800 | +217.3% |
| Other amounts payable | 47/48 | €91,601 | €60,478 | -€31,123 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €319 | = | 0.0% |
| Other operating charges | 640/8 | €598 | €615 | +€17 | +2.8% |
| Gross operating margin | 9900 | €100,038 | €43,718 | -€56,320 | -56.3% |
| Operating profit (loss) | 9901 | €99,121 | €42,784 | -€56,337 | -56.8% |
| Financial income | 75/76B | - | €360,168 | +€360,168 | |
| Recurring financial income | 75 | - | €360,168 | +€360,168 | |
| Non-recurring financial income | 76B | - | €360,168 | +€360,168 | |
| Financial charges | 65/66B | €6,229 | €4,044 | -€2,185 | -35.1% |
| Recurring financial charges | 65 | €6,229 | €4,044 | -€2,185 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €92,892 | €398,908 | +€306,016 | +329.4% |
| Income taxes | 67/77 | €30,318 | €43,946 | +€13,629 | +45.0% |
| Profit (loss) for the period | 9904 | €62,575 | €354,962 | +€292,388 | +467.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,575 | €354,962 | +€292,388 | +467.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.