GAUGETECH: 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.
GAUGETECH
Largest movements
- Cash +€32,272
up €32,272 (+35.9%), from €89,980 to €122,252
mainly Net result for the year (+€69,839) and Depreciation (+€21,374)
- Receivables within one year +€30,800
up €30,800 (+220%), from €14,011 to €44,811
of which Trade receivables: +€25,112
- Tangible fixed assets -€12,541
down €12,541 (-35.1%), from €35,732 to €23,190
of which Furniture and vehicles: -€7,245
- Intangible fixed assets -€7,180
down €7,180 (-35.5%), from €20,208 to €13,028
- Stocks and contracts -€2,750
down €2,750 (-50.0%), from €5,500 to €2,750
- Profit (loss) carried forward +€69,839
up €69,839 (+64.9%), from -€107,687 to -€37,849
- Other debts -€24,396
down €24,396 (-100%), from €24,396 to €0
- Current portion of long-term debt -€5,157
down €5,157 (-100%), from €5,157 to €0
- Gross operating margin +€10,946
up €10,946 (+13.1%), from €83,736 to €94,682
- Other operating charges -€3,136
down €3,136 (-86.2%), from €3,637 to €501
- Write-downs +€2,750
new in 2025: €2,750
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 | €166,792 | €208,367 | +€41,574 | +24.9% |
| Fixed assets | 21/28 | €56,190 | €36,468 | -€19,721 | -35.1% |
| Intangible fixed assets | 21 | €20,208 | €13,028 | -€7,180 | -35.5% |
| Tangible fixed assets | 22/27 | €35,732 | €23,190 | -€12,541 | -35.1% |
| Plant, machinery and equipment | 23 | €20,058 | €14,761 | -€5,296 | -26.4% |
| Furniture and vehicles | 24 | €15,674 | €8,429 | -€7,245 | -46.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €110,602 | €171,898 | +€61,296 | +55.4% |
| Stocks and contracts in progress | 3 | €5,500 | €2,750 | -€2,750 | -50.0% |
| Stocks | 30/36 | €5,500 | €2,750 | -€2,750 | -50.0% |
| Amounts receivable within one year | 40/41 | €14,011 | €44,811 | +€30,800 | +220% |
| Trade receivables | 40 | €14,011 | €39,123 | +€25,112 | +179% |
| Other amounts receivable | 41 | - | €5,688 | +€5,688 | |
| Cash at bank and in hand | 54/58 | €89,980 | €122,252 | +€32,272 | +35.9% |
| Deferred charges and accrued income | 490/1 | €1,111 | €2,085 | +€974 | +87.7% |
| Total equity and liabilities | 10/49 | €166,792 | €208,367 | +€41,574 | +24.9% |
| Equity | 10/15 | €82,313 | €152,151 | +€69,839 | +84.8% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,687 | -€37,849 | +€69,839 | +64.9% |
| Amounts payable | 17/49 | €84,479 | €56,215 | -€28,264 | -33.5% |
| Amounts payable after more than one year | 17 | €46,322 | €46,322 | = | 0.0% |
| Financial debts | 170/4 | €46,322 | €46,322 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,157 | €9,893 | -€28,264 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €5,157 | €0 | -€5,157 | -100% |
| Trade debts | 44 | €11 | €32 | +€21 | +184% |
| Suppliers | 440/4 | €11 | €32 | +€21 | +184% |
| Taxes, remuneration and social security | 45 | €8,593 | €9,861 | +€1,268 | +14.8% |
| Taxes | 450/3 | €8,593 | €9,861 | +€1,268 | +14.8% |
| Other amounts payable | 47/48 | €24,396 | €0 | -€24,396 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,750 | €21,374 | +€624 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,750 | +€2,750 | |
| Other operating charges | 640/8 | €3,637 | €501 | -€3,136 | -86.2% |
| Gross operating margin | 9900 | €83,736 | €94,682 | +€10,946 | +13.1% |
| Operating profit (loss) | 9901 | €59,349 | €70,057 | +€10,708 | +18.0% |
| Financial income | 75/76B | €3 | €265 | +€261 | +7,529% |
| Recurring financial income | 75 | €3 | €265 | +€261 | +7,529% |
| Financial charges | 65/66B | €616 | €305 | -€311 | -50.5% |
| Recurring financial charges | 65 | €616 | €305 | -€311 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €58,736 | €70,017 | +€11,280 | +19.2% |
| Income taxes | 67/77 | €139 | €178 | +€39 | +27.8% |
| Profit (loss) for the period | 9904 | €58,597 | €69,839 | +€11,242 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,597 | €69,839 | +€11,242 | +19.2% |
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.