GATA: 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.
GATA
Largest movements
- Tangible fixed assets -€4,500
no longer reported in 2025 (was €4,500)
- Receivables within one year +€3,482
up €3,482 (+237.1%), from €1,469 to €4,951
of which Trade receivables: +€3,500
- Cash -€233
down €233 (-5.5%), from €4,245 to €4,012
mainly Receivables within one year (-€3,482) and Net result for the year (-€1,787)
- Profit (loss) carried forward -€1,787
down €1,787 (-17.3%), from -€10,333 to -€12,120
- Other debts +€536
new in 2025: €536
- Gross operating margin +€15,726
up €15,726 (+98.5%), from -€15,960 to -€234
- Depreciation -€3,750
no longer reported in 2025 (was €3,750)
- Purchases and services +€234
new in 2025: €234
- Other operating charges -€218
down €218 (-35.3%), from €618 to €400
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 | €10,214 | €8,963 | -€1,251 | -12.2% |
| Fixed assets | 21/28 | €4,500 | - | -€4,500 | |
| Tangible fixed assets | 22/27 | €4,500 | - | -€4,500 | |
| Furniture and vehicles | 24 | €4,500 | - | -€4,500 | |
| Current assets | 29/58 | €5,714 | €8,963 | +€3,249 | +56.9% |
| Amounts receivable within one year | 40/41 | €1,469 | €4,951 | +€3,482 | +237.1% |
| Trade receivables | 40 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | €1,469 | €1,451 | -€18 | -1.2% |
| Cash at bank and in hand | 54/58 | €4,245 | €4,012 | -€233 | -5.5% |
| Total equity and liabilities | 10/49 | €10,214 | €8,963 | -€1,251 | -12.2% |
| Equity | 10/15 | €10,214 | €8,427 | -€1,787 | -17.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,547 | €10,547 | = | 0.0% |
| Distributable reserves | 133 | €10,547 | €10,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,333 | -€12,120 | -€1,787 | -17.3% |
| Amounts payable | 17/49 | - | €536 | +€536 | |
| Amounts payable within one year | 42/48 | - | €536 | +€536 | |
| Other amounts payable | 47/48 | - | €536 | +€536 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €234 | +€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | - | -€3,750 | |
| Other operating charges | 640/8 | €618 | €400 | -€218 | -35.3% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | -€15,960 | -€234 | +€15,726 | +98.5% |
| Operating profit (loss) | 9901 | -€20,328 | -€1,633 | +€18,694 | +92.0% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Non-recurring financial income | 76B | €104 | - | -€104 | |
| Financial charges | 65/66B | €157 | €153 | -€4 | -2.3% |
| Recurring financial charges | 65 | €157 | €153 | -€4 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,381 | -€1,787 | +€18,594 | +91.2% |
| Profit (loss) for the period | 9904 | -€20,381 | -€1,787 | +€18,594 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,381 | -€1,787 | +€18,594 | +91.2% |
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 3 October 2026 via checked.be.