gaston & co: 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.
gaston & co
Largest movements
- Tangible fixed assets +€416,219
up €416,219 (+5,824%), from €7,147 to €423,366
of which Land and buildings: +€415,748
- Cash -€141,076
down €141,076 (-55.9%), from €252,472 to €111,396
mainly Investment in fixed assets (net) (-€419,260) and Other debts (-€10,216)
- Receivables within one year -€25,362
down €25,362 (-100%), from €25,362 to €0
of which Trade receivables: -€20,675
- Contributions +€190,000
up €190,000 (+2,043%), from €9,300 to €199,300
- Reserves +€69,131
up €69,131 (+27.5%), from €251,226 to €320,357
- Other debts -€10,216
down €10,216 (-69.6%), from €14,687 to €4,472
- Gross operating margin +€36,002
up €36,002 (+52.7%), from €68,333 to €104,335
- Taxes +€10,037
up €10,037 (+57.9%), from €17,350 to €27,387
- Financial income +€1,126
up €1,126 (+914%), from €123 to €1,249
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 | €289,841 | €537,054 | +€247,213 | +85.3% |
| Fixed assets | 21/28 | €7,147 | €423,366 | +€416,219 | +5,824% |
| Tangible fixed assets | 22/27 | €7,147 | €423,366 | +€416,219 | +5,824% |
| Land and buildings | 22 | - | €415,748 | +€415,748 | |
| Plant, machinery and equipment | 23 | €4,016 | €2,541 | -€1,475 | -36.7% |
| Furniture and vehicles | 24 | €3,131 | €5,077 | +€1,946 | +62.2% |
| Current assets | 29/58 | €282,694 | €113,688 | -€169,006 | -59.8% |
| Amounts receivable within one year | 40/41 | €25,362 | €0 | -€25,362 | -100% |
| Trade receivables | 40 | €20,675 | €0 | -€20,675 | -100% |
| Other amounts receivable | 41 | €4,687 | €0 | -€4,687 | -100% |
| Cash at bank and in hand | 54/58 | €252,472 | €111,396 | -€141,076 | -55.9% |
| Deferred charges and accrued income | 490/1 | €4,860 | €2,292 | -€2,569 | -52.8% |
| Total equity and liabilities | 10/49 | €289,841 | €537,054 | +€247,213 | +85.3% |
| Equity | 10/15 | €260,526 | €519,657 | +€259,131 | +99.5% |
| Contributions | 10/11 | €9,300 | €199,300 | +€190,000 | +2,043% |
| Reserves | 13 | €251,226 | €320,357 | +€69,131 | +27.5% |
| Distributable reserves | 133 | €251,226 | €320,357 | +€69,131 | +27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,315 | €17,397 | -€11,918 | -40.7% |
| Amounts payable within one year | 42/48 | €29,315 | €17,298 | -€12,017 | -41.0% |
| Trade debts | 44 | €3,513 | €6,738 | +€3,226 | +91.8% |
| Suppliers | 440/4 | €3,513 | €6,738 | +€3,226 | +91.8% |
| Taxes, remuneration and social security | 45 | €11,115 | €6,088 | -€5,027 | -45.2% |
| Taxes | 450/3 | €11,115 | €6,088 | -€5,027 | -45.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,687 | €4,472 | -€10,216 | -69.6% |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €3,041 | +€158 | +5.5% |
| Other operating charges | 640/8 | €865 | €1,660 | +€795 | +91.9% |
| Gross operating margin | 9900 | €68,333 | €104,335 | +€36,002 | +52.7% |
| Operating profit (loss) | 9901 | €64,585 | €99,633 | +€35,048 | +54.3% |
| Financial income | 75/76B | €123 | €1,249 | +€1,126 | +914% |
| Recurring financial income | 75 | €123 | €1,249 | +€1,126 | +914% |
| Financial charges | 65/66B | €3,686 | €3,332 | -€353 | -9.6% |
| Recurring financial charges | 65 | €3,686 | €3,332 | -€353 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €61,022 | €97,550 | +€36,528 | +59.9% |
| Income taxes | 67/77 | €17,350 | €27,387 | +€10,037 | +57.9% |
| Profit (loss) for the period | 9904 | €43,672 | €70,163 | +€26,490 | +60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,672 | €70,163 | +€26,490 | +60.7% |
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 19 October 2026 via checked.be.