GASTRO TEAM: 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 TEAM
Largest movements
- Receivables within one year +€77,640
up €77,640 (+417%), from €18,601 to €96,241
of which Trade receivables: +€67,419
- Cash +€12,020
up €12,020 (+49.7%), from €24,193 to €36,213
mainly Short-term financial debts (+€37,708) and Net result for the year (+€28,928)
- Short-term financial debts +€37,708
up €37,708 (+21,618%), from €174 to €37,883
- Reserves +€22,000
up €22,000 (+78.6%), from €28,000 to €50,000
- Trade debts +€21,742
up €21,742 (+336%), from €6,479 to €28,221
- Current portion of long-term debt +€8,351
new in 2025: €8,351
- Other debts +€1,434
up €1,434 (+253%), from €566 to €2,000
- Gross operating margin +€32,707
up €32,707 (+173%), from €18,957 to €51,664
- Staff costs +€11,165
new in 2025: €11,165
- Taxes +€3,829
up €3,829 (+106%), from €3,603 to €7,432
- Financial charges -€746
down €746 (-26.5%), from €2,815 to €2,069
- Write-downs +€669
new in 2025: €669
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 | €45,019 | €136,781 | +€91,762 | +204% |
| Fixed assets | 21/28 | €2,225 | €4,004 | +€1,779 | +80.0% |
| Intangible fixed assets | 21 | €145 | €0 | -€145 | -100% |
| Tangible fixed assets | 22/27 | €875 | €1,605 | +€730 | +83.4% |
| Plant, machinery and equipment | 23 | €875 | €605 | -€270 | -30.8% |
| Furniture and vehicles | 24 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | €1,205 | €2,399 | +€1,194 | +99.1% |
| Current assets | 29/58 | €42,794 | €132,776 | +€89,982 | +210% |
| Amounts receivable within one year | 40/41 | €18,601 | €96,241 | +€77,640 | +417% |
| Trade receivables | 40 | €17,485 | €84,904 | +€67,419 | +386% |
| Other amounts receivable | 41 | €1,116 | €11,337 | +€10,221 | +916% |
| Cash at bank and in hand | 54/58 | €24,193 | €36,213 | +€12,020 | +49.7% |
| Deferred charges and accrued income | 490/1 | €0 | €322 | +€322 | |
| Total equity and liabilities | 10/49 | €45,019 | €136,781 | +€91,762 | +204% |
| Equity | 10/15 | €28,929 | €50,858 | +€21,928 | +75.8% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €28,000 | €50,000 | +€22,000 | +78.6% |
| Distributable reserves | 133 | €28,000 | €50,000 | +€22,000 | +78.6% |
| Profit (loss) carried forward | 14 | €729 | €658 | -€72 | -9.8% |
| Amounts payable | 17/49 | €16,090 | €85,923 | +€69,833 | +434% |
| Amounts payable within one year | 42/48 | €16,090 | €85,923 | +€69,833 | +434% |
| Current portion of amounts payable after more than one year | 42 | - | €8,351 | +€8,351 | |
| Financial debts | 43 | €174 | €37,883 | +€37,708 | +21,618% |
| Credit institutions | 430/8 | €174 | €37,883 | +€37,708 | +21,618% |
| Trade debts | 44 | €6,479 | €28,221 | +€21,742 | +336% |
| Suppliers | 440/4 | €6,479 | €28,221 | +€21,742 | +336% |
| Taxes, remuneration and social security | 45 | €8,870 | €9,468 | +€598 | +6.7% |
| Taxes | 450/3 | €8,870 | €6,077 | -€2,793 | -31.5% |
| Remuneration and social security | 454/9 | - | €3,392 | +€3,392 | |
| Other amounts payable | 47/48 | €566 | €2,000 | +€1,434 | +253% |
| Remuneration, social security and pensions | 62 | - | €11,165 | +€11,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €653 | -€39 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €669 | +€669 | |
| Other operating charges | 640/8 | €548 | €848 | +€300 | +54.8% |
| Gross operating margin | 9900 | €18,957 | €51,664 | +€32,707 | +173% |
| Operating profit (loss) | 9901 | €17,716 | €38,329 | +€20,613 | +116% |
| Financial income | 75/76B | €68 | €101 | +€33 | +48.6% |
| Recurring financial income | 75 | €68 | €101 | +€33 | +48.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,815 | €2,069 | -€746 | -26.5% |
| Recurring financial charges | 65 | €2,815 | €2,069 | -€746 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €14,969 | €36,361 | +€21,392 | +143% |
| Income taxes | 67/77 | €3,603 | €7,432 | +€3,829 | +106% |
| Profit (loss) for the period | 9904 | €11,366 | €28,928 | +€17,562 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €11,366 | €28,928 | +€17,562 | +155% |
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 1 November 2026 via checked.be.