GASOLINE MANAGEMENT: 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.
GASOLINE MANAGEMENT
Largest movements
- Intangible fixed assets -€29,731
down €29,731 (-21.5%), from €138,111 to €108,379
- Cash +€19,928
up €19,928 (+8.8%), from €226,575 to €246,503
mainly Net result for the year (+€75,535) and Depreciation (+€50,594)
- Stocks and contracts -€9,779
down €9,779 (-21.1%), from €46,343 to €36,564
- Profit (loss) carried forward +€75,535
up €75,535 (+39.0%), from -€193,865 to -€118,330
- Debts after one year -€59,447
down €59,447 (-14.7%), from €404,125 to €344,677
- Trade debts -€28,848
down €28,848 (-88.1%), from €32,740 to €3,892
- Financial charges -€6,255
down €6,255 (-19.8%), from €31,604 to €25,349
- Write-downs -€3,506
down €3,506 (-66.7%), from €5,260 to €1,753
- Depreciation +€2,793
up €2,793 (+5.8%), from €47,801 to €50,594
- Gross operating margin +€1,808
up €1,808 (+1.1%), from €164,247 to €166,055
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 | €807,868 | €795,639 | -€12,229 | -1.5% |
| Fixed assets | 21/28 | €522,159 | €499,239 | -€22,920 | -4.4% |
| Intangible fixed assets | 21 | €138,111 | €108,379 | -€29,731 | -21.5% |
| Tangible fixed assets | 22/27 | €384,049 | €390,860 | +€6,811 | +1.8% |
| Land and buildings | 22 | €362,819 | €348,671 | -€14,148 | -3.9% |
| Plant, machinery and equipment | 23 | €15,422 | €33,849 | +€18,426 | +119% |
| Furniture and vehicles | 24 | €5,807 | €8,340 | +€2,532 | +43.6% |
| Current assets | 29/58 | €285,709 | €296,401 | +€10,692 | +3.7% |
| Stocks and contracts in progress | 3 | €46,343 | €36,564 | -€9,779 | -21.1% |
| Stocks | 30/36 | €46,343 | €36,564 | -€9,779 | -21.1% |
| Amounts receivable within one year | 40/41 | €6,092 | €6,987 | +€895 | +14.7% |
| Trade receivables | 40 | €6,080 | €6,804 | +€724 | +11.9% |
| Other amounts receivable | 41 | €11 | €183 | +€171 | +1,507% |
| Cash at bank and in hand | 54/58 | €226,575 | €246,503 | +€19,928 | +8.8% |
| Deferred charges and accrued income | 490/1 | €6,699 | €6,347 | -€352 | -5.3% |
| Total equity and liabilities | 10/49 | €807,868 | €795,639 | -€12,229 | -1.5% |
| Equity | 10/15 | €306,135 | €381,670 | +€75,535 | +24.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,865 | -€118,330 | +€75,535 | +39.0% |
| Amounts payable | 17/49 | €501,733 | €413,969 | -€87,763 | -17.5% |
| Amounts payable after more than one year | 17 | €404,125 | €344,677 | -€59,447 | -14.7% |
| Financial debts | 170/4 | €404,125 | €344,677 | -€59,447 | -14.7% |
| Amounts payable within one year | 42/48 | €97,608 | €69,292 | -€28,316 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €62,692 | €64,332 | +€1,640 | +2.6% |
| Trade debts | 44 | €32,740 | €3,892 | -€28,848 | -88.1% |
| Suppliers | 440/4 | €32,740 | €3,892 | -€28,848 | -88.1% |
| Taxes, remuneration and social security | 45 | €1,088 | €0 | -€1,088 | -100% |
| Taxes | 450/3 | €1,088 | €0 | -€1,088 | -100% |
| Other amounts payable | 47/48 | €1,088 | €1,068 | -€20 | -1.8% |
| Non-recurring operating income | 76A | €2 | €0 | -€2 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,801 | €50,594 | +€2,793 | +5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,260 | €1,753 | -€3,506 | -66.7% |
| Other operating charges | 640/8 | €13,044 | €12,864 | -€180 | -1.4% |
| Gross operating margin | 9900 | €164,247 | €166,055 | +€1,808 | +1.1% |
| Operating profit (loss) | 9901 | €98,142 | €100,843 | +€2,701 | +2.8% |
| Financial income | 75/76B | €10 | €41 | +€31 | +314% |
| Recurring financial income | 75 | €10 | €41 | +€31 | +314% |
| Financial charges | 65/66B | €31,604 | €25,349 | -€6,255 | -19.8% |
| Recurring financial charges | 65 | €31,604 | €25,349 | -€6,255 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €66,548 | €75,535 | +€8,987 | +13.5% |
| Profit (loss) for the period | 9904 | €66,548 | €75,535 | +€8,987 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,548 | €75,535 | +€8,987 | +13.5% |
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 26 October 2026 via checked.be.