GASTROCOMICA: 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.
GASTROCOMICA
Largest movements
- Receivables within one year +€28,165
up €28,165 (+321%), from €8,768 to €36,933
of which Trade receivables: +€25,645
- Cash +€7,544
up €7,544 (+120%), from €6,294 to €13,838
mainly Trade debts (+€33,881) and Depreciation (+€3,685)
- Tangible fixed assets +€2,769
up €2,769 (+24.6%), from €11,235 to €14,005
of which Plant, machinery and equipment: +€3,671
- Trade debts +€33,881
up €33,881 (+2,524%), from €1,342 to €35,224
- Profit (loss) carried forward +€3,200
up €3,200 (+202%), from €1,585 to €4,785
- Tax, wage and social debts +€1,389
up €1,389 (+124%), from €1,124 to €2,513
- Debts after one year -€1,057
down €1,057 (-11.7%), from €9,030 to €7,973
- Advances received +€746
new in 2025: €746
- Gross operating margin +€8,569
up €8,569 (+830%), from €1,032 to €9,602
- Depreciation +€2,006
up €2,006 (+119%), from €1,679 to €3,685
- Financial charges +€1,093
up €1,093 (+240%), from €455 to €1,548
- Taxes +€769
new in 2025: €769
- Other operating charges +€382
up €382 (+2,205%), from €17 to €399
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 | €26,297 | €64,776 | +€38,479 | +146% |
| Fixed assets | 21/28 | €11,235 | €14,005 | +€2,769 | +24.6% |
| Tangible fixed assets | 22/27 | €11,235 | €14,005 | +€2,769 | +24.6% |
| Land and buildings | 22 | €1,477 | €1,135 | -€342 | -23.2% |
| Plant, machinery and equipment | 23 | €8,331 | €12,002 | +€3,671 | +44.1% |
| Furniture and vehicles | 24 | €1,427 | €868 | -€559 | -39.2% |
| Current assets | 29/58 | €15,062 | €50,772 | +€35,710 | +237% |
| Amounts receivable within one year | 40/41 | €8,768 | €36,933 | +€28,165 | +321% |
| Trade receivables | 40 | €7,659 | €33,304 | +€25,645 | +335% |
| Other amounts receivable | 41 | €1,109 | €3,629 | +€2,520 | +227% |
| Cash at bank and in hand | 54/58 | €6,294 | €13,838 | +€7,544 | +120% |
| Total equity and liabilities | 10/49 | €26,297 | €64,776 | +€38,479 | +146% |
| Equity | 10/15 | €6,885 | €10,085 | +€3,200 | +46.5% |
| Contributions | 10/11 | €5,300 | €5,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,585 | €4,785 | +€3,200 | +202% |
| Amounts payable | 17/49 | €19,413 | €54,692 | +€35,279 | +182% |
| Amounts payable after more than one year | 17 | €9,030 | €7,973 | -€1,057 | -11.7% |
| Financial debts | 170/4 | €9,030 | €7,973 | -€1,057 | -11.7% |
| Amounts payable within one year | 42/48 | €10,383 | €46,718 | +€36,336 | +350% |
| Trade debts | 44 | €1,342 | €35,224 | +€33,881 | +2,524% |
| Suppliers | 440/4 | €1,342 | €35,224 | +€33,881 | +2,524% |
| Advances received on contracts in progress | 46 | - | €746 | +€746 | |
| Taxes, remuneration and social security | 45 | €1,124 | €2,513 | +€1,389 | +124% |
| Taxes | 450/3 | €1,124 | €2,513 | +€1,389 | +124% |
| Other amounts payable | 47/48 | €7,916 | €8,236 | +€319 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €3,685 | +€2,006 | +119% |
| Other operating charges | 640/8 | €17 | €399 | +€382 | +2,205% |
| Gross operating margin | 9900 | €1,032 | €9,602 | +€8,569 | +830% |
| Operating profit (loss) | 9901 | -€664 | €5,517 | +€6,182 | |
| Financial charges | 65/66B | €455 | €1,548 | +€1,093 | +240% |
| Recurring financial charges | 65 | €455 | €1,548 | +€1,093 | +240% |
| Profit (loss) for the period before taxes | 9903 | -€1,119 | €3,969 | +€5,089 | |
| Income taxes | 67/77 | - | €769 | +€769 | |
| Profit (loss) for the period | 9904 | -€1,119 | €3,200 | +€4,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,119 | €3,200 | +€4,319 |
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 15 October 2026 via checked.be.