Gassy Cat: 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.
Gassy Cat
Largest movements
- Stocks and contracts +€3,709
up €3,709 (+17.7%), from €20,915 to €24,624
- Cash +€2,285
up €2,285 (+104.4%), from €2,189 to €4,474
mainly Trade debts (+€23,313)
- Receivables within one year +€1,242
up €1,242 (+15.8%), from €7,856 to €9,098
of which Trade receivables: +€1,315
- Trade debts +€23,313
up €23,313 (+89.0%), from €26,206 to €49,519
- Profit (loss) carried forward -€9,187
down €9,187 (-21.9%), from -€41,929 to -€51,116
- Other debts -€5,778
down €5,778 (-19.3%), from €29,978 to €24,200
- Tax, wage and social debts -€1,112
down €1,112 (-27.7%), from €4,015 to €2,903
- Gross operating margin -€3,689
down €3,689 (-89.7%), from -€4,115 to -€7,804
- Financial charges -€180
down €180 (-12.7%), from €1,421 to €1,241
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
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 | €34,270 | €41,506 | +€7,236 | +21.1% |
| Fixed assets | 21/28 | €3,311 | €3,311 | = | 0.0% |
| Financial fixed assets | 28 | €3,311 | €3,311 | = | 0.0% |
| Current assets | 29/58 | €30,960 | €38,196 | +€7,236 | +23.4% |
| Stocks and contracts in progress | 3 | €20,915 | €24,624 | +€3,709 | +17.7% |
| Stocks | 30/36 | €20,915 | €24,624 | +€3,709 | +17.7% |
| Amounts receivable within one year | 40/41 | €7,856 | €9,098 | +€1,242 | +15.8% |
| Trade receivables | 40 | €5,089 | €6,404 | +€1,315 | +25.8% |
| Other amounts receivable | 41 | €2,767 | €2,694 | -€73 | -2.6% |
| Cash at bank and in hand | 54/58 | €2,189 | €4,474 | +€2,285 | +104.4% |
| Total equity and liabilities | 10/49 | €34,270 | €41,506 | +€7,236 | +21.1% |
| Equity | 10/15 | -€25,929 | -€35,116 | -€9,187 | -35.4% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,929 | -€51,116 | -€9,187 | -21.9% |
| Amounts payable | 17/49 | €60,199 | €76,622 | +€16,423 | +27.3% |
| Amounts payable within one year | 42/48 | €60,199 | €76,622 | +€16,423 | +27.3% |
| Trade debts | 44 | €26,206 | €49,519 | +€23,313 | +89.0% |
| Suppliers | 440/4 | €26,206 | €49,519 | +€23,313 | +89.0% |
| Taxes, remuneration and social security | 45 | €4,015 | €2,903 | -€1,112 | -27.7% |
| Taxes | 450/3 | €4,015 | €2,903 | -€1,112 | -27.7% |
| Other amounts payable | 47/48 | €29,978 | €24,200 | -€5,778 | -19.3% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€4,115 | -€7,804 | -€3,689 | -89.7% |
| Operating profit (loss) | 9901 | -€4,255 | -€7,948 | -€3,693 | -86.8% |
| Financial income | 75/76B | €45 | €3 | -€43 | -93.9% |
| Recurring financial income | 75 | €45 | €3 | -€43 | -93.9% |
| Financial charges | 65/66B | €1,421 | €1,241 | -€180 | -12.7% |
| Recurring financial charges | 65 | €1,421 | €1,241 | -€180 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,631 | -€9,186 | -€3,555 | -63.1% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +15.1% |
| Profit (loss) for the period | 9904 | -€5,631 | -€9,187 | -€3,556 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,631 | -€9,187 | -€3,556 | -63.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.