GASTON PROJECTS: 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 PROJECTS
Largest movements
- Tangible fixed assets +€309,470
up €309,470 (+149%), from €208,257 to €517,727
- Receivables within one year -€180,292
down €180,292 (-93.6%), from €192,714 to €12,422
of which Other amounts receivable: -€132,214
- Cash +€61,100
up €61,100 (+1,159%), from €5,270 to €66,369
mainly Debts after one year (+€180,675) and Receivables within one year (+€180,292)
- Debts after one year +€180,675
up €180,675 (+89.0%), from €203,000 to €383,675
- Other debts +€34,211
up €34,211 (+80.6%), from €42,430 to €76,641
- Tax, wage and social debts -€23,982
down €23,982 (-52.7%), from €45,503 to €21,521
of which Taxes: -€23,854
- Current portion of long-term debt +€14,575
new in 2025: €14,575
- Profit (loss) carried forward -€13,632
down €13,632 (-13.0%), from €104,803 to €91,172
- Gross operating margin -€122,402
down €122,402 (-69.9%), from €175,058 to €52,656
- Taxes -€29,446
down €29,446 (-99.7%), from €29,545 to €98
- Depreciation +€17,333
up €17,333 (+48.4%), from €35,796 to €53,128
- Financial charges +€8,101
up €8,101 (+409%), from €1,979 to €10,081
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 | €406,240 | €596,887 | +€190,647 | +46.9% |
| Fixed assets | 21/28 | €208,257 | €517,727 | +€309,470 | +149% |
| Tangible fixed assets | 22/27 | €208,257 | €517,727 | +€309,470 | +149% |
| Land and buildings | 22 | €208,257 | €517,727 | +€309,470 | +149% |
| Current assets | 29/58 | €197,983 | €79,161 | -€118,823 | -60.0% |
| Amounts receivable within one year | 40/41 | €192,714 | €12,422 | -€180,292 | -93.6% |
| Trade receivables | 40 | €60,500 | €12,422 | -€48,078 | -79.5% |
| Other amounts receivable | 41 | €132,214 | €0 | -€132,214 | -100% |
| Cash at bank and in hand | 54/58 | €5,270 | €66,369 | +€61,100 | +1,159% |
| Deferred charges and accrued income | 490/1 | - | €369 | +€369 | |
| Total equity and liabilities | 10/49 | €406,240 | €596,887 | +€190,647 | +46.9% |
| Equity | 10/15 | €107,803 | €94,172 | -€13,632 | -12.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,803 | €91,172 | -€13,632 | -13.0% |
| Amounts payable | 17/49 | €298,436 | €502,716 | +€204,279 | +68.4% |
| Amounts payable after more than one year | 17 | €203,000 | €383,675 | +€180,675 | +89.0% |
| Financial debts | 170/4 | €203,000 | €383,675 | +€180,675 | +89.0% |
| Amounts payable within one year | 42/48 | €95,436 | €118,741 | +€23,304 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,575 | +€14,575 | |
| Trade debts | 44 | €7,504 | €6,004 | -€1,500 | -20.0% |
| Suppliers | 440/4 | €7,504 | €6,004 | -€1,500 | -20.0% |
| Taxes, remuneration and social security | 45 | €45,503 | €21,521 | -€23,982 | -52.7% |
| Taxes | 450/3 | €43,375 | €19,521 | -€23,854 | -55.0% |
| Remuneration and social security | 454/9 | €2,128 | €2,000 | -€128 | -6.0% |
| Other amounts payable | 47/48 | €42,430 | €76,641 | +€34,211 | +80.6% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,796 | €53,128 | +€17,333 | +48.4% |
| Other operating charges | 640/8 | €1,269 | €1,314 | +€46 | +3.6% |
| Gross operating margin | 9900 | €175,058 | €52,656 | -€122,402 | -69.9% |
| Operating profit (loss) | 9901 | €137,994 | -€1,787 | -€139,781 | |
| Financial charges | 65/66B | €1,979 | €10,081 | +€8,101 | +409% |
| Recurring financial charges | 65 | €1,979 | €10,081 | +€8,101 | +409% |
| Profit (loss) for the period before taxes | 9903 | €136,014 | -€11,867 | -€147,882 | |
| Income taxes | 67/77 | €29,545 | €98 | -€29,446 | -99.7% |
| Profit (loss) for the period | 9904 | €106,469 | -€11,966 | -€118,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,469 | -€11,966 | -€118,435 |
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 18 October 2026 via checked.be.