GATACA: 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.
GATACA
Largest movements
- Receivables within one year -€21,117
down €21,117 (-12.8%), from €165,063 to €143,947
of which Trade receivables: -€34,440
- Cash +€8,298
up €8,298 (+17.2%), from €48,261 to €56,559
mainly Net result for the year (+€200,695) and Other debts (+€200,695)
- Tangible fixed assets -€3,821
down €3,821 (-12.4%), from €30,771 to €26,950
of which Furniture and vehicles: -€2,596
- Profit (loss) carried forward -€206,795
down €206,795 (-100%), from €206,795 to €0
- Other debts +€200,695
up €200,695, from €0 to €200,695
- Tax, wage and social debts -€5,706
down €5,706 (-19.9%), from €28,726 to €23,020
- Trade debts -€4,509
down €4,509 (-56.8%), from €7,939 to €3,429
- Gross operating margin -€12,767
down €12,767 (-4.7%), from €271,606 to €258,839
- Financial income +€3,513
up €3,513 (+51.4%), from €6,831 to €10,344
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 | €245,967 | €229,727 | -€16,240 | -6.6% |
| Fixed assets | 21/28 | €30,771 | €26,950 | -€3,821 | -12.4% |
| Tangible fixed assets | 22/27 | €30,771 | €26,950 | -€3,821 | -12.4% |
| Land and buildings | 22 | €18,258 | €17,033 | -€1,225 | -6.7% |
| Furniture and vehicles | 24 | €12,513 | €9,917 | -€2,596 | -20.7% |
| Current assets | 29/58 | €215,196 | €202,777 | -€12,419 | -5.8% |
| Amounts receivable within one year | 40/41 | €165,063 | €143,947 | -€21,117 | -12.8% |
| Trade receivables | 40 | €48,372 | €13,931 | -€34,440 | -71.2% |
| Other amounts receivable | 41 | €116,692 | €130,016 | +€13,324 | +11.4% |
| Cash at bank and in hand | 54/58 | €48,261 | €56,559 | +€8,298 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,271 | +€400 | +21.4% |
| Total equity and liabilities | 10/49 | €245,967 | €229,727 | -€16,240 | -6.6% |
| Equity | 10/15 | €208,795 | €2,000 | -€206,795 | -99.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,795 | €0 | -€206,795 | -100% |
| Amounts payable | 17/49 | €37,172 | €227,727 | +€190,555 | +513% |
| Amounts payable within one year | 42/48 | €37,172 | €227,282 | +€190,110 | +511% |
| Financial debts | 43 | €507 | €138 | -€369 | -72.8% |
| Credit institutions | 430/8 | €507 | €138 | -€369 | -72.8% |
| Trade debts | 44 | €7,939 | €3,429 | -€4,509 | -56.8% |
| Suppliers | 440/4 | €7,939 | €3,429 | -€4,509 | -56.8% |
| Taxes, remuneration and social security | 45 | €28,726 | €23,020 | -€5,706 | -19.9% |
| Taxes | 450/3 | €28,726 | €23,020 | -€5,706 | -19.9% |
| Other amounts payable | 47/48 | €0 | €200,695 | +€200,695 | |
| Accrued charges and deferred income | 492/3 | - | €445 | +€445 | |
| Non-recurring operating income | 76A | €4,681 | €0 | -€4,681 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €5,568 | -€161 | -2.8% |
| Other operating charges | 640/8 | €1,240 | €900 | -€340 | -27.4% |
| Gross operating margin | 9900 | €271,606 | €258,839 | -€12,767 | -4.7% |
| Operating profit (loss) | 9901 | €264,637 | €252,371 | -€12,266 | -4.6% |
| Financial income | 75/76B | €6,831 | €10,344 | +€3,513 | +51.4% |
| Recurring financial income | 75 | €6,831 | €10,344 | +€3,513 | +51.4% |
| Financial charges | 65/66B | €177 | €122 | -€55 | -31.2% |
| Recurring financial charges | 65 | €177 | €122 | -€55 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €271,291 | €262,593 | -€8,698 | -3.2% |
| Income taxes | 67/77 | €64,496 | €61,898 | -€2,598 | -4.0% |
| Profit (loss) for the period | 9904 | €206,795 | €200,695 | -€6,101 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €206,795 | €200,695 | -€6,101 | -3.0% |
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 21 October 2026 via checked.be.