GASTROROCHE: 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.
GASTROROCHE
Largest movements
- Tangible fixed assets -€20,594
down €20,594 (-32.5%), from €63,327 to €42,734
- Cash -€6,196
down €6,196 (-6.0%), from €102,524 to €96,327
mainly Current portion of long-term debt (-€16,273) and Net result for the year (-€8,136)
- Stocks and contracts -€4,606
down €4,606 (-42.1%), from €10,931 to €6,325
- Current portion of long-term debt -€16,273
no longer reported in 2025 (was €16,273)
- Profit (loss) carried forward -€8,136
down €8,136 (-177%), from -€4,600 to -€12,736
- Debts after one year -€6,314
no longer reported in 2025 (was €6,314)
- Trade debts -€1,879
down €1,879 (-14.9%), from €12,571 to €10,693
- Gross operating margin -€14,060
down €14,060 (-13.9%), from €101,214 to €87,154
- Staff costs +€12,886
up €12,886 (+21.5%), from €59,801 to €72,687
- Depreciation -€12,187
down €12,187 (-41.6%), from €29,284 to €17,096
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 | €182,069 | €148,764 | -€33,305 | -18.3% |
| Fixed assets | 21/28 | €63,327 | €42,734 | -€20,594 | -32.5% |
| Tangible fixed assets | 22/27 | €63,327 | €42,734 | -€20,594 | -32.5% |
| Plant, machinery and equipment | 23 | €12,848 | €5,154 | -€7,694 | -59.9% |
| Furniture and vehicles | 24 | €25,032 | €18,007 | -€7,025 | -28.1% |
| Other tangible fixed assets | 26 | €25,447 | €19,573 | -€5,875 | -23.1% |
| Current assets | 29/58 | €118,742 | €106,030 | -€12,711 | -10.7% |
| Stocks and contracts in progress | 3 | €10,931 | €6,325 | -€4,606 | -42.1% |
| Stocks | 30/36 | €10,931 | €6,325 | -€4,606 | -42.1% |
| Amounts receivable within one year | 40/41 | €2,392 | €1,845 | -€547 | -22.9% |
| Other amounts receivable | 41 | €2,392 | €1,845 | -€547 | -22.9% |
| Cash at bank and in hand | 54/58 | €102,524 | €96,327 | -€6,196 | -6.0% |
| Deferred charges and accrued income | 490/1 | €2,895 | €1,534 | -€1,362 | -47.0% |
| Total equity and liabilities | 10/49 | €182,069 | €148,764 | -€33,305 | -18.3% |
| Equity | 10/15 | €128,460 | €120,324 | -€8,136 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,860 | €126,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,600 | -€12,736 | -€8,136 | -177% |
| Amounts payable | 17/49 | €53,609 | €28,440 | -€25,169 | -46.9% |
| Amounts payable after more than one year | 17 | €6,314 | - | -€6,314 | |
| Financial debts | 170/4 | €6,314 | - | -€6,314 | |
| Amounts payable within one year | 42/48 | €47,295 | €28,288 | -€19,007 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €16,273 | - | -€16,273 | |
| Trade debts | 44 | €12,571 | €10,693 | -€1,879 | -14.9% |
| Suppliers | 440/4 | €12,571 | €10,693 | -€1,879 | -14.9% |
| Taxes, remuneration and social security | 45 | €18,450 | €17,595 | -€855 | -4.6% |
| Taxes | 450/3 | €9,424 | €8,032 | -€1,392 | -14.8% |
| Remuneration and social security | 454/9 | €9,026 | €9,563 | +€537 | +5.9% |
| Accrued charges and deferred income | 492/3 | - | €152 | +€152 | |
| Remuneration, social security and pensions | 62 | €59,801 | €72,687 | +€12,886 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,284 | €17,096 | -€12,187 | -41.6% |
| Other operating charges | 640/8 | €2,889 | €2,583 | -€306 | -10.6% |
| Gross operating margin | 9900 | €101,214 | €87,154 | -€14,060 | -13.9% |
| Operating profit (loss) | 9901 | €9,240 | -€5,212 | -€14,452 | |
| Financial income | 75/76B | €200 | €184 | -€16 | -8.0% |
| Recurring financial income | 75 | €200 | €184 | -€16 | -8.0% |
| Financial charges | 65/66B | €2,548 | €2,075 | -€473 | -18.6% |
| Recurring financial charges | 65 | €2,548 | €2,075 | -€473 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €6,892 | -€7,102 | -€13,995 | |
| Income taxes | 67/77 | €1,373 | €1,033 | -€340 | -24.7% |
| Profit (loss) for the period | 9904 | €5,519 | -€8,136 | -€13,655 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,519 | -€8,136 | -€13,655 |
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 17 October 2026 via checked.be.