Gaston Shop: 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 Shop
Largest movements
- Stocks and contracts +€144,730
up €144,730 (+93.2%), from €155,270 to €300,000
- Cash -€89,977
down €89,977 (-67.2%), from €133,945 to €43,968
mainly Investment in fixed assets (net) (-€175,577) and Stocks and contracts (-€144,730)
- Tangible fixed assets +€74,480
up €74,480 (+9.7%), from €766,436 to €840,916
of which Leasing and similar rights: +€87,384
- Receivables within one year +€40,221
up €40,221 (+15.1%), from €266,599 to €306,820
of which Trade receivables: +€186,713
- Intangible fixed assets +€18,737
new in 2025: €18,737
- Profit (loss) carried forward -€291,565
down €291,565 (-98.6%), from €295,703 to €4,138
- Contributions +€244,000
up €244,000 (+24,400%), from €1,000 to €245,000
- Trade debts +€126,965
up €126,965 (+83.1%), from €152,727 to €279,692
- Short-term financial debts +€75,000
new in 2025: €75,000
- Accrued charges and deferred income -€62,208
down €62,208 (-100%), from €62,208 to €0
- Turnover -€1.5m
no longer reported in 2025 (was €1.5m)
- Gross operating margin +€173,068
up €173,068 (+115%), from €150,677 to €323,745
- Staff costs +€122,259
up €122,259 (+396%), from €30,861 to €153,120
- Taxes +€52,809
up €52,809, from -€3,463 to €49,346
- Depreciation +€51,719
up €51,719 (+169%), from €30,642 to €82,361
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 | €1,322,461 | €1,529,024 | +€206,563 | +15.6% |
| Fixed assets | 21/28 | €766,647 | €859,863 | +€93,216 | +12.2% |
| Intangible fixed assets | 21 | - | €18,737 | +€18,737 | |
| Tangible fixed assets | 22/27 | €766,436 | €840,916 | +€74,480 | +9.7% |
| Land and buildings | 22 | €632,455 | €619,803 | -€12,652 | -2.0% |
| Plant, machinery and equipment | 23 | €117,715 | €115,029 | -€2,686 | -2.3% |
| Furniture and vehicles | 24 | €426 | €2,860 | +€2,434 | +571% |
| Leasing and similar rights | 25 | €15,840 | €103,224 | +€87,384 | +552% |
| Financial fixed assets | 28 | €211 | €211 | -€0 | -0.2% |
| Current assets | 29/58 | €555,814 | €669,161 | +€113,347 | +20.4% |
| Stocks and contracts in progress | 3 | €155,270 | €300,000 | +€144,730 | +93.2% |
| Stocks | 30/36 | €155,270 | €300,000 | +€144,730 | +93.2% |
| Amounts receivable within one year | 40/41 | €266,599 | €306,820 | +€40,221 | +15.1% |
| Trade receivables | 40 | €74,815 | €261,528 | +€186,713 | +250% |
| Other amounts receivable | 41 | €191,784 | €45,293 | -€146,491 | -76.4% |
| Cash at bank and in hand | 54/58 | €133,945 | €43,968 | -€89,977 | -67.2% |
| Deferred charges and accrued income | 490/1 | - | €18,373 | +€18,373 | |
| Total equity and liabilities | 10/49 | €1,322,461 | €1,529,024 | +€206,563 | +15.6% |
| Equity | 10/15 | €296,703 | €249,138 | -€47,565 | -16.0% |
| Contributions | 10/11 | €1,000 | €245,000 | +€244,000 | +24,400% |
| Profit (loss) carried forward | 14 | €295,703 | €4,138 | -€291,565 | -98.6% |
| Amounts payable | 17/49 | €1,025,758 | €1,279,886 | +€254,128 | +24.8% |
| Amounts payable after more than one year | 17 | €735,570 | €749,396 | +€13,826 | +1.9% |
| Financial debts | 170/4 | €735,570 | €749,396 | +€13,826 | +1.9% |
| Amounts payable within one year | 42/48 | €227,980 | €530,490 | +€302,510 | +133% |
| Current portion of amounts payable after more than one year | 42 | €52,260 | €91,721 | +€39,461 | +75.5% |
| Financial debts | 43 | - | €75,000 | +€75,000 | |
| Credit institutions | 430/8 | - | €75,000 | +€75,000 | |
| Trade debts | 44 | €152,727 | €279,692 | +€126,965 | +83.1% |
| Suppliers | 440/4 | €152,727 | €279,692 | +€126,965 | +83.1% |
| Taxes, remuneration and social security | 45 | €12,813 | €64,077 | +€51,264 | +400% |
| Taxes | 450/3 | €3,979 | €30,326 | +€26,347 | +662% |
| Remuneration and social security | 454/9 | €8,834 | €33,751 | +€24,917 | +282% |
| Other amounts payable | 47/48 | €10,180 | €20,000 | +€9,820 | +96.5% |
| Accrued charges and deferred income | 492/3 | €62,208 | €0 | -€62,208 | -100% |
| Turnover | 70 | €1,536,770 | - | -€1.5m | |
| Remuneration, social security and pensions | 62 | €30,861 | €153,120 | +€122,259 | +396% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,642 | €82,361 | +€51,719 | +169% |
| Other operating charges | 640/8 | €2,872 | €3,718 | +€846 | +29.4% |
| Gross operating margin | 9900 | €150,677 | €323,745 | +€173,068 | +115% |
| Operating profit (loss) | 9901 | €86,302 | €84,547 | -€1,755 | -2.0% |
| Financial income | 75/76B | €5,448 | €1,024 | -€4,424 | -81.2% |
| Recurring financial income | 75 | €5,448 | €1,024 | -€4,424 | -81.2% |
| Financial charges | 65/66B | €16,668 | €35,789 | +€19,121 | +115% |
| Recurring financial charges | 65 | €16,668 | €35,789 | +€19,121 | +115% |
| Profit (loss) for the period before taxes | 9903 | €75,082 | €49,782 | -€25,300 | -33.7% |
| Income taxes | 67/77 | -€3,463 | €49,346 | +€52,809 | |
| Profit (loss) for the period | 9904 | €78,545 | €436 | -€78,109 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,545 | €436 | -€78,109 | -99.4% |
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 29 October 2026 via checked.be.