GASOTRA: 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.
GASOTRA
Largest movements
- Tangible fixed assets +€51,811
up €51,811 (+200%), from €25,888 to €77,699
of which Other tangible fixed assets: +€37,480
- Cash -€43,445
down €43,445 (-24.7%), from €176,050 to €132,605
mainly Investment in fixed assets (net) (-€72,750) and Trade debts (-€43,328)
- Receivables within one year -€39,246
down €39,246 (-72.1%), from €54,417 to €15,171
of which Trade receivables: -€31,359
- Financial fixed assets +€10,000
new in 2025: €10,000
- Stocks and contracts +€2,960
up €2,960, from €0 to €2,960
- Accrued charges and deferred income +€53,221
new in 2025: €53,221
- Trade debts -€43,328
down €43,328 (-62.4%), from €69,436 to €26,109
- Other debts -€32,294
down €32,294 (-18.8%), from €172,044 to €139,750
- Tax, wage and social debts +€6,344
up €6,344 (+166%), from €3,822 to €10,166
of which Remuneration and social security: +€7,591
- Gross operating margin +€102,065
up €102,065, from -€15,021 to €87,043
- Staff costs +€73,150
new in 2025: €73,150
- Depreciation +€9,670
up €9,670 (+762%), from €1,270 to €10,939
- Other operating charges +€3,674
up €3,674 (+291%), from €1,263 to €4,938
- Financial charges -€2,329
down €2,329 (-79.9%), from €2,914 to €585
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 | €257,830 | €239,339 | -€18,491 | -7.2% |
| Fixed assets | 21/28 | €25,888 | €87,699 | +€61,811 | +239% |
| Tangible fixed assets | 22/27 | €25,888 | €77,699 | +€51,811 | +200% |
| Plant, machinery and equipment | 23 | €8,817 | €24,847 | +€16,030 | +182% |
| Furniture and vehicles | 24 | €17,070 | €15,371 | -€1,700 | -10.0% |
| Other tangible fixed assets | 26 | - | €37,480 | +€37,480 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €231,942 | €151,640 | -€80,302 | -34.6% |
| Stocks and contracts in progress | 3 | €0 | €2,960 | +€2,960 | |
| Stocks | 30/36 | €0 | €2,960 | +€2,960 | |
| Amounts receivable within one year | 40/41 | €54,417 | €15,171 | -€39,246 | -72.1% |
| Trade receivables | 40 | €37,431 | €6,072 | -€31,359 | -83.8% |
| Other amounts receivable | 41 | €16,986 | €9,099 | -€7,886 | -46.4% |
| Cash at bank and in hand | 54/58 | €176,050 | €132,605 | -€43,445 | -24.7% |
| Deferred charges and accrued income | 490/1 | €1,475 | €904 | -€571 | -38.7% |
| Total equity and liabilities | 10/49 | €257,830 | €239,339 | -€18,491 | -7.2% |
| Equity | 10/15 | €12,528 | €10,094 | -€2,434 | -19.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,472 | -€14,906 | -€2,434 | -19.5% |
| Amounts payable | 17/49 | €245,302 | €229,245 | -€16,057 | -6.5% |
| Amounts payable within one year | 42/48 | €245,302 | €176,024 | -€69,278 | -28.2% |
| Trade debts | 44 | €69,436 | €26,109 | -€43,328 | -62.4% |
| Suppliers | 440/4 | €69,436 | €26,109 | -€43,328 | -62.4% |
| Taxes, remuneration and social security | 45 | €3,822 | €10,166 | +€6,344 | +166% |
| Taxes | 450/3 | €3,822 | €2,574 | -€1,248 | -32.6% |
| Remuneration and social security | 454/9 | - | €7,591 | +€7,591 | |
| Other amounts payable | 47/48 | €172,044 | €139,750 | -€32,294 | -18.8% |
| Accrued charges and deferred income | 492/3 | - | €53,221 | +€53,221 | |
| Remuneration, social security and pensions | 62 | - | €73,150 | +€73,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €10,939 | +€9,670 | +762% |
| Other operating charges | 640/8 | €1,263 | €4,938 | +€3,674 | +291% |
| Gross operating margin | 9900 | -€15,021 | €87,043 | +€102,065 | |
| Operating profit (loss) | 9901 | -€17,554 | -€1,984 | +€15,571 | +88.7% |
| Financial income | 75/76B | €1,384 | €413 | -€971 | -70.1% |
| Recurring financial income | 75 | €1,384 | €413 | -€971 | -70.1% |
| Financial charges | 65/66B | €2,914 | €585 | -€2,329 | -79.9% |
| Recurring financial charges | 65 | €2,914 | €585 | -€2,329 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,084 | -€2,155 | +€16,929 | +88.7% |
| Income taxes | 67/77 | €663 | €279 | -€384 | -57.9% |
| Profit (loss) for the period | 9904 | -€19,747 | -€2,434 | +€17,313 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,747 | -€2,434 | +€17,313 | +87.7% |
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 29 October 2026 via checked.be.