GATEAU IMPERIUM: 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.
GATEAU IMPERIUM
Largest movements
- Receivables within one year +€22,225
up €22,225 (+473%), from €4,699 to €26,924
of which Other amounts receivable: +€16,706
- Deferred charges and accrued income +€10,000
new in 2025: €10,000
- Tangible fixed assets -€9,418
down €9,418 (-1.2%), from €769,201 to €759,783
of which Land and buildings: -€8,220
- Profit (loss) carried forward +€32,785
up €32,785 (+92.7%), from -€35,377 to -€2,592
- Debts after one year -€11,137
down €11,137 (-1.6%), from €691,166 to €680,030
- Depreciation -€10,452
down €10,452 (-18.5%), from €56,406 to €45,953
- Other operating charges +€5,720
up €5,720 (+69.1%), from €8,276 to €13,996
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 | €784,916 | €803,457 | +€18,541 | +2.4% |
| Fixed assets | 21/28 | €769,201 | €759,783 | -€9,418 | -1.2% |
| Tangible fixed assets | 22/27 | €769,201 | €759,783 | -€9,418 | -1.2% |
| Land and buildings | 22 | €766,658 | €758,437 | -€8,220 | -1.1% |
| Plant, machinery and equipment | 23 | €2,543 | €1,345 | -€1,198 | -47.1% |
| Current assets | 29/58 | €15,715 | €43,674 | +€27,959 | +178% |
| Amounts receivable within one year | 40/41 | €4,699 | €26,924 | +€22,225 | +473% |
| Trade receivables | 40 | - | €5,519 | +€5,519 | |
| Other amounts receivable | 41 | €4,699 | €21,405 | +€16,706 | +356% |
| Cash at bank and in hand | 54/58 | €11,017 | €6,751 | -€4,266 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €784,916 | €803,457 | +€18,541 | +2.4% |
| Equity | 10/15 | €32,157 | €64,942 | +€32,785 | +102% |
| Reserves | 13 | €67,534 | €67,534 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,125 | €15,125 | = | 0.0% |
| Distributable reserves | 133 | €52,409 | €52,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,377 | -€2,592 | +€32,785 | +92.7% |
| Amounts payable | 17/49 | €752,760 | €738,515 | -€14,244 | -1.9% |
| Amounts payable after more than one year | 17 | €691,166 | €680,030 | -€11,137 | -1.6% |
| Financial debts | 170/4 | €691,166 | €680,030 | -€11,137 | -1.6% |
| Amounts payable within one year | 42/48 | €51,388 | €56,261 | +€4,873 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €33,731 | €41,425 | +€7,694 | +22.8% |
| Trade debts | 44 | €3,391 | - | -€3,391 | |
| Suppliers | 440/4 | €3,391 | - | -€3,391 | |
| Taxes, remuneration and social security | 45 | €3,330 | €3,330 | = | 0.0% |
| Taxes | 450/3 | €3,330 | €3,330 | = | 0.0% |
| Other amounts payable | 47/48 | €10,936 | €11,506 | +€570 | +5.2% |
| Accrued charges and deferred income | 492/3 | €10,205 | €2,225 | -€7,980 | -78.2% |
| Non-recurring operating income | 76A | €982 | - | -€982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,406 | €45,953 | -€10,452 | -18.5% |
| Other operating charges | 640/8 | €8,276 | €13,996 | +€5,720 | +69.1% |
| Gross operating margin | 9900 | €120,982 | €119,966 | -€1,017 | -0.8% |
| Operating profit (loss) | 9901 | €56,301 | €60,016 | +€3,715 | +6.6% |
| Financial charges | 65/66B | €27,473 | €27,231 | -€242 | -0.9% |
| Recurring financial charges | 65 | €27,473 | €27,231 | -€242 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €28,828 | €32,785 | +€3,957 | +13.7% |
| Profit (loss) for the period | 9904 | €28,828 | €32,785 | +€3,957 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,828 | €32,785 | +€3,957 | +13.7% |
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 28 October 2026 via checked.be.