GauCon: 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.
GauCon
Largest movements
- Cash +€6,376
up €6,376 (+126%), from €5,052 to €11,428
mainly Net result for the year (+€14,362) and Depreciation (+€881)
- Tangible fixed assets +€2,672
up €2,672 (+89.0%), from €3,002 to €5,674
- Receivables within one year +€2,615
up €2,615 (+20.3%), from €12,899 to €15,514
of which Other amounts receivable: +€2,615
- Profit (loss) carried forward +€12,354
up €12,354, from -€12,354 to €0
- Tax, wage and social debts -€2,694
down €2,694 (-88.3%), from €3,051 to €357
- Reserves +€2,008
up €2,008 (+8.2%), from €24,546 to €26,554
- Gross operating margin +€21,203
up €21,203 (+8,640%), from €245 to €21,448
- Taxes +€4,616
up €4,616 (+1,718%), from €269 to €4,885
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 | €22,012 | €33,675 | +€11,663 | +53.0% |
| Fixed assets | 21/28 | €3,002 | €5,674 | +€2,672 | +89.0% |
| Tangible fixed assets | 22/27 | €3,002 | €5,674 | +€2,672 | +89.0% |
| Furniture and vehicles | 24 | €3,002 | €5,674 | +€2,672 | +89.0% |
| Current assets | 29/58 | €19,009 | €28,000 | +€8,991 | +47.3% |
| Amounts receivable within one year | 40/41 | €12,899 | €15,514 | +€2,615 | +20.3% |
| Trade receivables | 40 | €8,168 | €8,168 | = | 0.0% |
| Other amounts receivable | 41 | €4,731 | €7,347 | +€2,615 | +55.3% |
| Cash at bank and in hand | 54/58 | €5,052 | €11,428 | +€6,376 | +126% |
| Deferred charges and accrued income | 490/1 | €1,059 | €1,059 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,012 | €33,675 | +€11,663 | +53.0% |
| Equity | 10/15 | €18,392 | €32,754 | +€14,362 | +78.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,546 | €26,554 | +€2,008 | +8.2% |
| Distributable reserves | 133 | €24,546 | €26,554 | +€2,008 | +8.2% |
| Profit (loss) carried forward | 14 | -€12,354 | €0 | +€12,354 | |
| Amounts payable | 17/49 | €3,620 | €921 | -€2,699 | -74.6% |
| Amounts payable within one year | 42/48 | €3,620 | €921 | -€2,699 | -74.6% |
| Trade debts | 44 | €565 | €560 | -€5 | -0.8% |
| Suppliers | 440/4 | €565 | €560 | -€5 | -0.8% |
| Taxes, remuneration and social security | 45 | €3,051 | €357 | -€2,694 | -88.3% |
| Taxes | 450/3 | €3,051 | €357 | -€2,694 | -88.3% |
| Other amounts payable | 47/48 | €4 | €4 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €881 | +€2 | +0.2% |
| Other operating charges | 640/8 | €1,249 | €1,170 | -€79 | -6.3% |
| Gross operating margin | 9900 | €245 | €21,448 | +€21,203 | +8,640% |
| Operating profit (loss) | 9901 | -€1,883 | €19,398 | +€21,280 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €146 | €151 | +€5 | +3.1% |
| Recurring financial charges | 65 | €146 | €151 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,029 | €19,247 | +€21,276 | |
| Income taxes | 67/77 | €269 | €4,885 | +€4,616 | +1,718% |
| Profit (loss) for the period | 9904 | -€2,298 | €14,362 | +€16,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,298 | €14,362 | +€16,660 |
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.