GASPERS: 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.
GASPERS
Largest movements
- Receivables within one year -€5,131
down €5,131 (-16.5%), from €31,104 to €25,973
of which Trade receivables: -€7,151
- Tangible fixed assets -€2,435
down €2,435 (-61.9%), from €3,933 to €1,498
of which Furniture and vehicles: -€2,346
- Trade debts -€10,169
down €10,169 (-52.1%), from €19,523 to €9,354
- Tax, wage and social debts +€1,350
up €1,350 (+317.9%), from €425 to €1,774
- Profit (loss) carried forward +€1,294
up €1,294 (+0.7%), from -€197,313 to -€196,019
- Gross operating margin +€1,983
up €1,983 (+55.4%), from €3,581 to €5,563
- Taxes +€1,153
up €1,153 (+587.9%), from €196 to €1,350
- Other operating charges -€1,025
down €1,025 (-77.2%), from €1,328 to €303
- Depreciation -€216
down €216 (-8.2%), from €2,651 to €2,435
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,339 | €27,471 | -€7,869 | -22.3% |
| Fixed assets | 21/28 | €3,933 | €1,498 | -€2,435 | -61.9% |
| Tangible fixed assets | 22/27 | €3,933 | €1,498 | -€2,435 | -61.9% |
| Land and buildings | 22 | €46 | - | -€46 | |
| Plant, machinery and equipment | 23 | €43 | - | -€43 | |
| Furniture and vehicles | 24 | €3,844 | €1,498 | -€2,346 | -61.0% |
| Current assets | 29/58 | €31,406 | €25,973 | -€5,434 | -17.3% |
| Amounts receivable within one year | 40/41 | €31,104 | €25,973 | -€5,131 | -16.5% |
| Trade receivables | 40 | €22,677 | €15,526 | -€7,151 | -31.5% |
| Other amounts receivable | 41 | €8,427 | €10,447 | +€2,020 | +24.0% |
| Deferred charges and accrued income | 490/1 | €303 | - | -€303 | |
| Total equity and liabilities | 10/49 | €35,339 | €27,471 | -€7,869 | -22.3% |
| Equity | 10/15 | €13,414 | €14,708 | +€1,294 | +9.6% |
| Contributions | 10/11 | €210,727 | €210,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,313 | -€196,019 | +€1,294 | +0.7% |
| Amounts payable | 17/49 | €21,925 | €12,762 | -€9,163 | -41.8% |
| Amounts payable within one year | 42/48 | €21,925 | €12,762 | -€9,163 | -41.8% |
| Financial debts | 43 | €1,977 | €1,634 | -€344 | -17.4% |
| Credit institutions | 430/8 | €1,977 | €1,634 | -€344 | -17.4% |
| Trade debts | 44 | €19,523 | €9,354 | -€10,169 | -52.1% |
| Suppliers | 440/4 | €19,523 | €9,354 | -€10,169 | -52.1% |
| Taxes, remuneration and social security | 45 | €425 | €1,774 | +€1,350 | +317.9% |
| Taxes | 450/3 | €425 | €1,774 | +€1,350 | +317.9% |
| Non-recurring operating income | 76A | €5,026 | - | -€5,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,651 | €2,435 | -€216 | -8.2% |
| Other operating charges | 640/8 | €1,328 | €303 | -€1,025 | -77.2% |
| Gross operating margin | 9900 | €3,581 | €5,563 | +€1,983 | +55.4% |
| Operating profit (loss) | 9901 | -€399 | €2,825 | +€3,224 | |
| Financial charges | 65/66B | €201 | €181 | -€20 | -9.8% |
| Recurring financial charges | 65 | €201 | €181 | -€20 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€600 | €2,644 | +€3,244 | |
| Income taxes | 67/77 | €196 | €1,350 | +€1,153 | +587.9% |
| Profit (loss) for the period | 9904 | -€796 | €1,294 | +€2,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€796 | €1,294 | +€2,090 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.