GATSBY: 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.
GATSBY
Largest movements
- Receivables within one year -€2,446
down €2,446 (-2.3%), from €105,153 to €102,707
- Profit (loss) carried forward -€1,982
down €1,982 (-11.1%), from €17,889 to €15,907
- Gross operating margin -€276
down €276 (-113%), from -€244 to -€520
- Financial charges +€15
up €15 (+31.9%), from €47 to €62
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 | €107,840 | €105,878 | -€1,962 | -1.8% |
| Current assets | 29/58 | €107,840 | €105,878 | -€1,962 | -1.8% |
| Amounts receivable within one year | 40/41 | €105,153 | €102,707 | -€2,446 | -2.3% |
| Other amounts receivable | 41 | €105,153 | €102,707 | -€2,446 | -2.3% |
| Cash at bank and in hand | 54/58 | €2,687 | €3,171 | +€484 | +18.0% |
| Total equity and liabilities | 10/49 | €107,840 | €105,878 | -€1,962 | -1.8% |
| Equity | 10/15 | €106,340 | €104,358 | -€1,982 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €69,859 | €69,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €68,000 | €68,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,889 | €15,907 | -€1,982 | -11.1% |
| Amounts payable | 17/49 | €1,500 | €1,520 | +€20 | +1.3% |
| Amounts payable within one year | 42/48 | €1,500 | €1,000 | -€500 | -33.3% |
| Other amounts payable | 47/48 | €1,500 | €1,000 | -€500 | -33.3% |
| Accrued charges and deferred income | 492/3 | - | €520 | +€520 | |
| Other operating charges | 640/8 | €403 | €400 | -€3 | -0.7% |
| Gross operating margin | 9900 | -€244 | -€520 | -€276 | -113% |
| Operating profit (loss) | 9901 | -€647 | -€920 | -€273 | -42.2% |
| Financial charges | 65/66B | €47 | €62 | +€15 | +31.9% |
| Recurring financial charges | 65 | €47 | €62 | +€15 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | -€694 | -€982 | -€288 | -41.5% |
| Profit (loss) for the period | 9904 | -€694 | -€982 | -€288 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€694 | -€982 | -€288 | -41.5% |
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 14 October 2026 via checked.be.