Gate2BI: 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.
Gate2BI
Largest movements
- Tangible fixed assets +€164,525
up €164,525 (+105%), from €156,598 to €321,123
of which Land and buildings: +€171,081
- Receivables within one year -€98,182
down €98,182 (-82.1%), from €119,568 to €21,386
of which Trade receivables: -€101,661
- Cash +€58,434
up €58,434 (+61.7%), from €94,682 to €153,116
mainly Receivables within one year (+€98,182) and Debts after one year (+€79,558)
- Debts after one year +€79,558
up €79,558 (+399%), from €19,956 to €99,514
- Reserves +€27,751
up €27,751 (+9.1%), from €303,720 to €331,471
of which Distributable reserves: +€27,751
- Current portion of long-term debt +€12,922
up €12,922 (+258%), from €5,004 to €17,926
- Depreciation +€24,584
up €24,584 (+204%), from €12,071 to €36,655
- Gross operating margin +€13,675
up €13,675 (+20.7%), from €65,912 to €79,587
- Taxes -€4,408
down €4,408 (-26.6%), from €16,563 to €12,156
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 | €373,143 | €497,394 | +€124,251 | +33.3% |
| Fixed assets | 21/28 | €157,221 | €321,746 | +€164,525 | +105% |
| Tangible fixed assets | 22/27 | €156,598 | €321,123 | +€164,525 | +105% |
| Land and buildings | 22 | €127,608 | €298,689 | +€171,081 | +134% |
| Plant, machinery and equipment | 23 | €1,532 | €901 | -€631 | -41.2% |
| Furniture and vehicles | 24 | €2,966 | €0 | -€2,966 | -100% |
| Other tangible fixed assets | 26 | €24,492 | €21,533 | -€2,959 | -12.1% |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €215,922 | €175,648 | -€40,274 | -18.7% |
| Amounts receivable within one year | 40/41 | €119,568 | €21,386 | -€98,182 | -82.1% |
| Trade receivables | 40 | €119,568 | €17,906 | -€101,661 | -85.0% |
| Other amounts receivable | 41 | - | €3,479 | +€3,479 | |
| Cash at bank and in hand | 54/58 | €94,682 | €153,116 | +€58,434 | +61.7% |
| Deferred charges and accrued income | 490/1 | €1,673 | €1,147 | -€526 | -31.4% |
| Total equity and liabilities | 10/49 | €373,143 | €497,394 | +€124,251 | +33.3% |
| Equity | 10/15 | €323,706 | €351,457 | +€27,751 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €303,720 | €331,471 | +€27,751 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €303,720 | €331,471 | +€27,751 | +9.1% |
| Profit (loss) carried forward | 14 | €7,586 | €7,586 | = | 0.0% |
| Amounts payable | 17/49 | €49,437 | €145,937 | +€96,500 | +195% |
| Amounts payable after more than one year | 17 | €19,956 | €99,514 | +€79,558 | +399% |
| Financial debts | 170/4 | €19,956 | €99,514 | +€79,558 | +399% |
| Amounts payable within one year | 42/48 | €27,807 | €45,501 | +€17,694 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €5,004 | €17,926 | +€12,922 | +258% |
| Trade debts | 44 | €6,653 | €2,138 | -€4,515 | -67.9% |
| Suppliers | 440/4 | €6,653 | €2,138 | -€4,515 | -67.9% |
| Taxes, remuneration and social security | 45 | €4,117 | €8,889 | +€4,772 | +116% |
| Taxes | 450/3 | €4,117 | €8,889 | +€4,772 | +116% |
| Other amounts payable | 47/48 | €12,033 | €16,548 | +€4,515 | +37.5% |
| Accrued charges and deferred income | 492/3 | €1,674 | €922 | -€752 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,071 | €36,655 | +€24,584 | +204% |
| Other operating charges | 640/8 | €1,153 | €1,582 | +€429 | +37.2% |
| Gross operating margin | 9900 | €65,912 | €79,587 | +€13,675 | +20.7% |
| Operating profit (loss) | 9901 | €52,687 | €41,350 | -€11,338 | -21.5% |
| Financial income | 75/76B | €402 | €450 | +€48 | +11.9% |
| Recurring financial income | 75 | €402 | €450 | +€48 | +11.9% |
| Financial charges | 65/66B | €2,011 | €1,893 | -€118 | -5.9% |
| Recurring financial charges | 65 | €2,011 | €1,893 | -€118 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €51,078 | €39,906 | -€11,172 | -21.9% |
| Income taxes | 67/77 | €16,563 | €12,156 | -€4,408 | -26.6% |
| Profit (loss) for the period | 9904 | €34,515 | €27,751 | -€6,764 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,515 | €27,751 | -€6,764 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.