GATTACA: 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.
GATTACA
Largest movements
- Receivables after one year +€95,000
up €95,000 (+27.9%), from €340,000 to €435,000
- Tangible fixed assets -€51,854
down €51,854 (-26.3%), from €197,410 to €145,555
of which Land and buildings: -€33,619
- Receivables within one year -€31,496
down €31,496 (-52.5%), from €60,041 to €28,545
of which Other amounts receivable: -€31,496
- Cash -€13,774
down €13,774 (-38.0%), from €36,232 to €22,458
mainly Receivables after one year (-€95,000) and Debts after one year (-€51,320)
- Current investments -€7,626
down €7,626 (-17.3%), from €44,072 to €36,447
- Reserves +€60,000
up €60,000 (+31.3%), from €191,860 to €251,860
of which Distributable reserves: +€60,000
- Debts after one year -€51,320
down €51,320 (-28.6%), from €179,381 to €128,061
of which Financial debts: -€51,320
- Tax, wage and social debts -€10,577
down €10,577 (-19.5%), from €54,288 to €43,711
of which Taxes: -€9,417
- Financial charges +€32,250
up €32,250 (+212.1%), from €15,205 to €47,456
- Taxes -€8,738
down €8,738 (-23.2%), from €37,610 to €28,873
- Gross operating margin -€4,496
down €4,496 (-2.4%), from €188,959 to €184,463
- Other operating charges -€2,892
down €2,892 (-34.3%), from €8,431 to €5,539
- Financial income +€2,850
up €2,850 (+27.8%), from €10,251 to €13,100
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 | €696,880 | €687,015 | -€9,864 | -1.4% |
| Fixed assets | 21/28 | €207,410 | €155,555 | -€51,854 | -25.0% |
| Tangible fixed assets | 22/27 | €197,410 | €145,555 | -€51,854 | -26.3% |
| Land and buildings | 22 | €133,494 | €99,874 | -€33,619 | -25.2% |
| Furniture and vehicles | 24 | €63,916 | €45,681 | -€18,235 | -28.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €489,470 | €531,460 | +€41,990 | +8.6% |
| Amounts receivable after more than one year | 29 | €340,000 | €435,000 | +€95,000 | +27.9% |
| Other amounts receivable | 291 | €340,000 | €435,000 | +€95,000 | +27.9% |
| Amounts receivable within one year | 40/41 | €60,041 | €28,545 | -€31,496 | -52.5% |
| Trade receivables | 40 | €14,349 | €14,349 | -€0 | 0.0% |
| Other amounts receivable | 41 | €45,692 | €14,196 | -€31,496 | -68.9% |
| Current investments | 50/53 | €44,072 | €36,447 | -€7,626 | -17.3% |
| Cash at bank and in hand | 54/58 | €36,232 | €22,458 | -€13,774 | -38.0% |
| Deferred charges and accrued income | 490/1 | €9,126 | €9,011 | -€114 | -1.3% |
| Total equity and liabilities | 10/49 | €696,880 | €687,015 | -€9,864 | -1.4% |
| Equity | 10/15 | €350,937 | €413,314 | +€62,377 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €191,860 | €251,860 | +€60,000 | +31.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €250,000 | +€60,000 | +31.6% |
| Profit (loss) carried forward | 14 | €152,877 | €155,254 | +€2,377 | +1.6% |
| Amounts payable | 17/49 | €345,942 | €273,702 | -€72,241 | -20.9% |
| Amounts payable after more than one year | 17 | €179,381 | €128,061 | -€51,320 | -28.6% |
| Financial debts | 170/4 | €177,574 | €126,255 | -€51,320 | -28.9% |
| Other amounts payable | 178/9 | €1,806 | €1,806 | = | 0.0% |
| Amounts payable within one year | 42/48 | €162,123 | €145,640 | -€16,483 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €48,823 | €51,320 | +€2,497 | +5.1% |
| Financial debts | 43 | €35,475 | €29,039 | -€6,436 | -18.1% |
| Credit institutions | 430/8 | €35,475 | €29,039 | -€6,436 | -18.1% |
| Trade debts | 44 | €2,762 | €796 | -€1,967 | -71.2% |
| Suppliers | 440/4 | €2,762 | €796 | -€1,967 | -71.2% |
| Taxes, remuneration and social security | 45 | €54,288 | €43,711 | -€10,577 | -19.5% |
| Taxes | 450/3 | €50,598 | €41,181 | -€9,417 | -18.6% |
| Remuneration and social security | 454/9 | €3,690 | €2,530 | -€1,160 | -31.4% |
| Other amounts payable | 47/48 | €20,775 | €20,775 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,439 | - | -€4,439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,360 | €53,319 | +€959 | +1.8% |
| Other operating charges | 640/8 | €8,431 | €5,539 | -€2,892 | -34.3% |
| Gross operating margin | 9900 | €188,959 | €184,463 | -€4,496 | -2.4% |
| Operating profit (loss) | 9901 | €128,168 | €125,604 | -€2,563 | -2.0% |
| Financial income | 75/76B | €10,251 | €13,100 | +€2,850 | +27.8% |
| Recurring financial income | 75 | €10,251 | €13,100 | +€2,850 | +27.8% |
| Financial charges | 65/66B | €15,205 | €47,456 | +€32,250 | +212.1% |
| Recurring financial charges | 65 | €15,205 | €47,456 | +€32,250 | +212.1% |
| Profit (loss) for the period before taxes | 9903 | €123,213 | €91,249 | -€31,964 | -25.9% |
| Income taxes | 67/77 | €37,610 | €28,873 | -€8,738 | -23.2% |
| Profit (loss) for the period | 9904 | €85,603 | €62,377 | -€23,226 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,603 | €62,377 | -€23,226 | -27.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.