GASTRO CVS: what changed
Two fiscal 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 CVS
Largest movements
- Cash +€23,959
up €23,959 (+132.0%), from €18,149 to €42,108
mainly Net result for the year (+€22,620) and Deferred charges and accrued income (+€1,372)
- Deferred charges and accrued income -€1,372
down €1,372 (-21.2%), from €6,470 to €5,098
- Profit (loss) carried forward +€22,620
up €22,620 (+120.9%), from €18,711 to €41,331
- Other debts -€867
down €867 (-24.3%), from €3,571 to €2,705
- Tax, wage and social debts +€834
new in 2025: €834
- Gross operating margin +€4,914
up €4,914 (+20.8%), from €23,652 to €28,567
- Taxes +€997
up €997 (+20.6%), from €4,837 to €5,834
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.
Cash bridge derived
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 | €24,782 | €47,370 | +€22,587 | +91.1% |
| Current assets | 29/58 | €24,782 | €47,370 | +€22,587 | +91.1% |
| Amounts receivable within one year | 40/41 | €163 | €163 | = | 0.0% |
| Other amounts receivable | 41 | €163 | €163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,149 | €42,108 | +€23,959 | +132.0% |
| Deferred charges and accrued income | 490/1 | €6,470 | €5,098 | -€1,372 | -21.2% |
| Total equity and liabilities | 10/49 | €24,782 | €47,370 | +€22,587 | +91.1% |
| Equity | 10/15 | €21,211 | €43,831 | +€22,620 | +106.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,711 | €41,331 | +€22,620 | +120.9% |
| Amounts payable | 17/49 | €3,571 | €3,538 | -€33 | -0.9% |
| Amounts payable within one year | 42/48 | €3,571 | €3,538 | -€33 | -0.9% |
| Taxes, remuneration and social security | 45 | - | €834 | +€834 | |
| Taxes | 450/3 | - | €834 | +€834 | |
| Other amounts payable | 47/48 | €3,571 | €2,705 | -€867 | -24.3% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €23,652 | €28,567 | +€4,914 | +20.8% |
| Operating profit (loss) | 9901 | €23,552 | €28,567 | +€5,014 | +21.3% |
| Financial charges | 65/66B | €5 | €113 | +€108 | +2150.0% |
| Recurring financial charges | 65 | €5 | €113 | +€108 | +2150.0% |
| Profit (loss) for the period before taxes | 9903 | €23,547 | €28,454 | +€4,907 | +20.8% |
| Income taxes | 67/77 | €4,837 | €5,834 | +€997 | +20.6% |
| Profit (loss) for the period | 9904 | €18,711 | €22,620 | +€3,910 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,711 | €22,620 | +€3,910 | +20.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.