GASTROSAV: 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.
GASTROSAV
Largest movements
- Current investments -€40,802
down €40,802 (-8.0%), from €510,016 to €469,213
- Tangible fixed assets -€37,384
down €37,384 (-4.7%), from €800,609 to €763,225
of which Land and buildings: -€24,213
- Cash -€19,093
down €19,093 (-33.1%), from €57,634 to €38,541
mainly Contributions, distributions and other (-€100,000) and Current portion of long-term debt (-€56,571)
- Current portion of long-term debt -€56,571
no longer reported in 2025 (was €56,571)
- Reserves -€47,779
down €47,779 (-4.0%), from €1.2m to €1.2m
of which Distributable reserves: -€47,827
- Gross operating margin +€13,117
up €13,117 (+13.4%), from €98,112 to €111,229
- Financial income -€9,813
down €9,813 (-73.7%), from €13,321 to €3,508
- Financial charges -€3,482
down €3,482, from €2,416 to -€1,066
- Taxes +€1,333
up €1,333 (+7.4%), from €18,097 to €19,430
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 | €1,389,879 | €1,288,247 | -€101,633 | -7.3% |
| Fixed assets | 21/28 | €800,609 | €763,225 | -€37,384 | -4.7% |
| Tangible fixed assets | 22/27 | €800,609 | €763,225 | -€37,384 | -4.7% |
| Land and buildings | 22 | €772,553 | €748,340 | -€24,213 | -3.1% |
| Plant, machinery and equipment | 23 | €13,567 | €11,872 | -€1,694 | -12.5% |
| Furniture and vehicles | 24 | €14,490 | €3,012 | -€11,477 | -79.2% |
| Current assets | 29/58 | €589,271 | €525,022 | -€64,248 | -10.9% |
| Amounts receivable within one year | 40/41 | €15,973 | €14,326 | -€1,647 | -10.3% |
| Other amounts receivable | 41 | €15,973 | €14,326 | -€1,647 | -10.3% |
| Current investments | 50/53 | €510,016 | €469,213 | -€40,802 | -8.0% |
| Cash at bank and in hand | 54/58 | €57,634 | €38,541 | -€19,093 | -33.1% |
| Deferred charges and accrued income | 490/1 | €5,648 | €2,942 | -€2,706 | -47.9% |
| Total equity and liabilities | 10/49 | €1,389,879 | €1,288,247 | -€101,633 | -7.3% |
| Equity | 10/15 | €1,218,645 | €1,170,866 | -€47,779 | -3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,200,053 | €1,152,274 | -€47,779 | -4.0% |
| Tax-exempt reserves | 132 | - | €48 | +€48 | |
| Distributable reserves | 133 | €1,200,053 | €1,152,225 | -€47,827 | -4.0% |
| Amounts payable | 17/49 | €171,235 | €117,381 | -€53,854 | -31.5% |
| Amounts payable within one year | 42/48 | €170,050 | €117,136 | -€52,914 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €56,571 | - | -€56,571 | |
| Trade debts | 44 | €5,304 | €5,348 | +€43 | +0.8% |
| Suppliers | 440/4 | €5,304 | €5,348 | +€43 | +0.8% |
| Taxes, remuneration and social security | 45 | €2,726 | €6,003 | +€3,277 | +120% |
| Taxes | 450/3 | €2,726 | €6,003 | +€3,277 | +120% |
| Other amounts payable | 47/48 | €105,449 | €105,786 | +€337 | +0.3% |
| Accrued charges and deferred income | 492/3 | €1,184 | €245 | -€939 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,377 | €39,799 | +€422 | +1.1% |
| Other operating charges | 640/8 | €4,225 | €4,352 | +€127 | +3.0% |
| Gross operating margin | 9900 | €98,112 | €111,229 | +€13,117 | +13.4% |
| Operating profit (loss) | 9901 | €54,510 | €67,077 | +€12,567 | +23.1% |
| Financial income | 75/76B | €13,321 | €3,508 | -€9,813 | -73.7% |
| Recurring financial income | 75 | €13,321 | €3,508 | -€9,813 | -73.7% |
| Financial charges | 65/66B | €2,416 | -€1,066 | -€3,482 | |
| Recurring financial charges | 65 | €2,416 | -€1,066 | -€3,482 | |
| Profit (loss) for the period before taxes | 9903 | €65,415 | €71,651 | +€6,236 | +9.5% |
| Income taxes | 67/77 | €18,097 | €19,430 | +€1,333 | +7.4% |
| Profit (loss) for the period | 9904 | €47,318 | €52,221 | +€4,903 | +10.4% |
| Transfer to tax-exempt reserves | 689 | - | €48 | +€48 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,318 | €52,173 | +€4,855 | +10.3% |
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 22 October 2026 via checked.be.