GASTRO BY MO: 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.
GASTRO BY MO
Largest movements
- Tangible fixed assets -€537,181
down €537,181 (-34.8%), from €1.5m to €1.0m
of which Land and buildings: -€536,426
- Cash +€207,878
up €207,878 (+7,213%), from €2,882 to €210,760
mainly Investment in fixed assets (net) (+€352,366) and Net result for the year (+€151,239)
- Financial fixed assets +€130,000
up €130,000 (+145%), from €89,910 to €219,910
- Receivables within one year +€27,190
up €27,190 (+15.8%), from €172,449 to €199,639
of which Other amounts receivable: +€76,577
- Debts after one year -€225,458
down €225,458 (-24.6%), from €915,742 to €690,283
of which Financial debts: -€221,758
- Other debts -€143,136
down €143,136 (-54.4%), from €262,982 to €119,846
- Profit (loss) carried forward +€106,239
up €106,239 (+684%), from €15,528 to €121,766
- Trade debts +€99,914
up €99,914 (+102%), from €98,154 to €198,068
- Tax, wage and social debts -€21,711
down €21,711 (-53.5%), from €40,573 to €18,862
- Financial income -€111,108
down €111,108 (-100.0%), from €111,118 to €10
- Gross operating margin +€28,106
up €28,106 (+11.4%), from €247,016 to €275,122
- Depreciation -€12,043
down €12,043 (-18.0%), from €66,858 to €54,815
- Taxes -€9,284
down €9,284 (-24.2%), from €38,403 to €29,119
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 | €1,807,479 | €1,635,367 | -€172,113 | -9.5% |
| Fixed assets | 21/28 | €1,632,149 | €1,224,968 | -€407,181 | -24.9% |
| Tangible fixed assets | 22/27 | €1,542,239 | €1,005,058 | -€537,181 | -34.8% |
| Land and buildings | 22 | €1,536,304 | €999,879 | -€536,426 | -34.9% |
| Plant, machinery and equipment | 23 | €5,935 | €5,180 | -€755 | -12.7% |
| Financial fixed assets | 28 | €89,910 | €219,910 | +€130,000 | +145% |
| Current assets | 29/58 | €175,331 | €410,399 | +€235,068 | +134% |
| Amounts receivable within one year | 40/41 | €172,449 | €199,639 | +€27,190 | +15.8% |
| Trade receivables | 40 | €50,000 | €614 | -€49,386 | -98.8% |
| Other amounts receivable | 41 | €122,449 | €199,026 | +€76,577 | +62.5% |
| Cash at bank and in hand | 54/58 | €2,882 | €210,760 | +€207,878 | +7,213% |
| Total equity and liabilities | 10/49 | €1,807,479 | €1,635,367 | -€172,113 | -9.5% |
| Equity | 10/15 | €418,088 | €524,326 | +€106,239 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €396,360 | €396,360 | = | 0.0% |
| Distributable reserves | 133 | €396,360 | €396,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,528 | €121,766 | +€106,239 | +684% |
| Amounts payable | 17/49 | €1,389,392 | €1,111,040 | -€278,351 | -20.0% |
| Amounts payable after more than one year | 17 | €915,742 | €690,283 | -€225,458 | -24.6% |
| Financial debts | 170/4 | €912,042 | €690,283 | -€221,758 | -24.3% |
| Other amounts payable | 178/9 | €3,700 | - | -€3,700 | |
| Amounts payable within one year | 42/48 | €473,650 | €420,757 | -€52,893 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €71,941 | €83,981 | +€12,040 | +16.7% |
| Trade debts | 44 | €98,154 | €198,068 | +€99,914 | +102% |
| Suppliers | 440/4 | €98,154 | €198,068 | +€99,914 | +102% |
| Taxes, remuneration and social security | 45 | €40,573 | €18,862 | -€21,711 | -53.5% |
| Taxes | 450/3 | €40,573 | €18,862 | -€21,711 | -53.5% |
| Other amounts payable | 47/48 | €262,982 | €119,846 | -€143,136 | -54.4% |
| Non-recurring operating income | 76A | - | €257,634 | +€257,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,858 | €54,815 | -€12,043 | -18.0% |
| Other operating charges | 640/8 | €4,652 | €4,031 | -€622 | -13.4% |
| Gross operating margin | 9900 | €247,016 | €275,122 | +€28,106 | +11.4% |
| Operating profit (loss) | 9901 | €175,506 | €216,277 | +€40,771 | +23.2% |
| Financial income | 75/76B | €111,118 | €10 | -€111,108 | -100.0% |
| Recurring financial income | 75 | €111,118 | €10 | -€111,108 | -100.0% |
| Financial charges | 65/66B | €34,752 | €35,930 | +€1,178 | +3.4% |
| Recurring financial charges | 65 | €34,752 | €35,930 | +€1,178 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €251,873 | €180,358 | -€71,515 | -28.4% |
| Income taxes | 67/77 | €38,403 | €29,119 | -€9,284 | -24.2% |
| Profit (loss) for the period | 9904 | €213,470 | €151,239 | -€62,231 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €213,470 | €151,239 | -€62,231 | -29.2% |
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 21 October 2026 via checked.be.