GAUTANNE: 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.
GAUTANNE
Largest movements
- Cash +€85,629
up €85,629 (+31,556%), from €271 to €85,901
mainly Net result for the year (+€57,967) and Receivables after one year (+€25,000)
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year -€22,471
down €22,471 (-56.3%), from €39,893 to €17,422
of which Trade receivables: -€22,401
- Tangible fixed assets +€18,816
up €18,816 (+713%), from €2,639 to €21,455
of which Other tangible fixed assets: +€17,589
- Deferred charges and accrued income +€1,908
up €1,908 (+101%), from €1,894 to €3,802
- Reserves +€57,967
up €57,967 (+178%), from €32,560 to €90,527
- Tax, wage and social debts +€9,226
up €9,226 (+73.2%), from €12,596 to €21,822
of which Taxes: +€18,992
- Other debts -€8,806
down €8,806 (-45.4%), from €19,386 to €10,580
- Gross operating margin +€69,578
up €69,578 (+939%), from €7,410 to €76,989
- Taxes +€12,896
up €12,896 (+520%), from €2,481 to €15,377
- Financial income -€1,417
down €1,417 (-99.9%), from €1,418 to €1
- Depreciation +€1,384
up €1,384 (+141%), from €982 to €2,367
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,697 | €128,580 | +€58,883 | +84.5% |
| Fixed assets | 21/28 | €2,639 | €21,455 | +€18,816 | +713% |
| Tangible fixed assets | 22/27 | €2,639 | €21,455 | +€18,816 | +713% |
| Plant, machinery and equipment | 23 | €1,501 | €1,101 | -€400 | -26.6% |
| Furniture and vehicles | 24 | €1,138 | €2,765 | +€1,627 | +143% |
| Other tangible fixed assets | 26 | - | €17,589 | +€17,589 | |
| Current assets | 29/58 | €67,058 | €107,124 | +€40,067 | +59.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €39,893 | €17,422 | -€22,471 | -56.3% |
| Trade receivables | 40 | €39,823 | €17,422 | -€22,401 | -56.3% |
| Other amounts receivable | 41 | €69 | €0 | -€69 | -100% |
| Cash at bank and in hand | 54/58 | €271 | €85,901 | +€85,629 | +31,556% |
| Deferred charges and accrued income | 490/1 | €1,894 | €3,802 | +€1,908 | +101% |
| Total equity and liabilities | 10/49 | €69,697 | €128,580 | +€58,883 | +84.5% |
| Equity | 10/15 | €37,560 | €95,527 | +€57,967 | +154% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,560 | €90,527 | +€57,967 | +178% |
| Distributable reserves | 133 | €32,560 | €90,527 | +€57,967 | +178% |
| Amounts payable | 17/49 | €32,137 | €33,053 | +€916 | +2.9% |
| Amounts payable within one year | 42/48 | €32,137 | €33,053 | +€916 | +2.9% |
| Trade debts | 44 | €155 | €652 | +€496 | +320% |
| Suppliers | 440/4 | €155 | €652 | +€496 | +320% |
| Taxes, remuneration and social security | 45 | €12,596 | €21,822 | +€9,226 | +73.2% |
| Taxes | 450/3 | €2,830 | €21,822 | +€18,992 | +671% |
| Remuneration and social security | 454/9 | €9,766 | €0 | -€9,766 | -100% |
| Other amounts payable | 47/48 | €19,386 | €10,580 | -€8,806 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €982 | €2,367 | +€1,384 | +141% |
| Other operating charges | 640/8 | €623 | €781 | +€158 | +25.3% |
| Gross operating margin | 9900 | €7,410 | €76,989 | +€69,578 | +939% |
| Operating profit (loss) | 9901 | €5,805 | €73,841 | +€68,036 | +1,172% |
| Financial income | 75/76B | €1,418 | €1 | -€1,417 | -99.9% |
| Recurring financial income | 75 | €1,418 | €1 | -€1,417 | -99.9% |
| Financial charges | 65/66B | €40 | €499 | +€458 | +1,139% |
| Recurring financial charges | 65 | €40 | €499 | +€458 | +1,139% |
| Profit (loss) for the period before taxes | 9903 | €7,183 | €73,343 | +€66,161 | +921% |
| Income taxes | 67/77 | €2,481 | €15,377 | +€12,896 | +520% |
| Profit (loss) for the period | 9904 | €4,702 | €57,967 | +€53,265 | +1,133% |
| Profit (loss) for the period to be appropriated | 9905 | €4,702 | €57,967 | +€53,265 | +1,133% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.