GASTEL DAP: 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.
GASTEL DAP
Largest movements
- Cash +€65,372
up €65,372 (+69.2%), from €94,518 to €159,891
mainly Net result for the year (+€73,844) and Other debts (+€73,844)
- Receivables within one year -€28,662
down €28,662 (-39.5%), from €72,628 to €43,965
of which Other amounts receivable: -€25,806
- Tangible fixed assets -€3,753
down €3,753 (-28.2%), from €13,327 to €9,574
- Other debts +€73,844
up €73,844, from €0 to €73,844
- Reserves -€38,652
down €38,652 (-23.5%), from €164,707 to €126,055
- Gross operating margin +€49,426
up €49,426 (+91.6%), from €53,964 to €103,390
- Taxes +€13,033
up €13,033 (+92.4%), from €14,098 to €27,132
- Other operating charges +€1,052
up €1,052 (+109%), from €963 to €2,015
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 | €186,148 | €218,930 | +€32,782 | +17.6% |
| Fixed assets | 21/28 | €13,327 | €9,574 | -€3,753 | -28.2% |
| Tangible fixed assets | 22/27 | €13,327 | €9,574 | -€3,753 | -28.2% |
| Plant, machinery and equipment | 23 | €13,327 | €9,574 | -€3,753 | -28.2% |
| Current assets | 29/58 | €172,821 | €209,356 | +€36,535 | +21.1% |
| Stocks and contracts in progress | 3 | €5,500 | €5,500 | = | 0.0% |
| Stocks | 30/36 | €5,500 | €5,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,628 | €43,965 | -€28,662 | -39.5% |
| Trade receivables | 40 | €5,124 | €2,268 | -€2,856 | -55.7% |
| Other amounts receivable | 41 | €67,504 | €41,697 | -€25,806 | -38.2% |
| Cash at bank and in hand | 54/58 | €94,518 | €159,891 | +€65,372 | +69.2% |
| Deferred charges and accrued income | 490/1 | €175 | €0 | -€175 | -100% |
| Total equity and liabilities | 10/49 | €186,148 | €218,930 | +€32,782 | +17.6% |
| Equity | 10/15 | €167,757 | €129,105 | -€38,652 | -23.0% |
| Contributions | 10/11 | €3,050 | €3,050 | = | 0.0% |
| Reserves | 13 | €164,707 | €126,055 | -€38,652 | -23.5% |
| Distributable reserves | 133 | €164,707 | €126,055 | -€38,652 | -23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,391 | €89,825 | +€71,433 | +388% |
| Amounts payable within one year | 42/48 | €18,210 | €89,825 | +€71,615 | +393% |
| Trade debts | 44 | €3,067 | €2,942 | -€125 | -4.1% |
| Suppliers | 440/4 | €3,067 | €2,942 | -€125 | -4.1% |
| Taxes, remuneration and social security | 45 | €15,143 | €13,038 | -€2,105 | -13.9% |
| Taxes | 450/3 | €15,143 | €13,038 | -€2,105 | -13.9% |
| Other amounts payable | 47/48 | €0 | €73,844 | +€73,844 | |
| Accrued charges and deferred income | 492/3 | €182 | €0 | -€182 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,786 | €3,753 | -€33 | -0.9% |
| Other operating charges | 640/8 | €963 | €2,015 | +€1,052 | +109% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,964 | €103,390 | +€49,426 | +91.6% |
| Operating profit (loss) | 9901 | €49,215 | €97,621 | +€48,407 | +98.4% |
| Financial income | 75/76B | €4,255 | €3,467 | -€787 | -18.5% |
| Recurring financial income | 75 | €4,255 | €3,467 | -€787 | -18.5% |
| Financial charges | 65/66B | €719 | €113 | -€607 | -84.4% |
| Recurring financial charges | 65 | €719 | €113 | -€607 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €52,750 | €100,976 | +€48,226 | +91.4% |
| Income taxes | 67/77 | €14,098 | €27,132 | +€13,033 | +92.4% |
| Profit (loss) for the period | 9904 | €38,652 | €73,844 | +€35,193 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,652 | €73,844 | +€35,193 | +91.1% |
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 25 October 2026 via checked.be.