Gauthier Moens: 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.
Gauthier Moens
Largest movements
- Cash +€52,706
up €52,706 (+57.7%), from €91,345 to €144,051
mainly Net result for the year (+€59,814) and Depreciation (+€2,856)
- Receivables within one year +€8,062
up €8,062 (+296%), from €2,727 to €10,789
of which Other amounts receivable: +€4,453
- Tangible fixed assets -€2,273
down €2,273 (-9.3%), from €24,328 to €22,055
of which Plant, machinery and equipment: -€2,680
- Profit (loss) carried forward +€59,814
up €59,814 (+79.7%), from €75,068 to €134,882
- Trade debts -€1,832
down €1,832 (-29.5%), from €6,209 to €4,377
- Gross operating margin +€10,904
up €10,904 (+15.5%), from €70,179 to €81,083
- Taxes +€3,230
up €3,230 (+23.5%), from €13,751 to €16,981
- Financial charges -€2,101
down €2,101 (-58.1%), from €3,613 to €1,512
- Depreciation +€896
up €896 (+45.7%), from €1,960 to €2,856
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 | €121,158 | €179,567 | +€58,409 | +48.2% |
| Fixed assets | 21/28 | €24,328 | €22,055 | -€2,273 | -9.3% |
| Tangible fixed assets | 22/27 | €24,328 | €22,055 | -€2,273 | -9.3% |
| Plant, machinery and equipment | 23 | €24,032 | €21,352 | -€2,680 | -11.2% |
| Furniture and vehicles | 24 | €295 | €703 | +€407 | +138% |
| Current assets | 29/58 | €96,830 | €157,512 | +€60,682 | +62.7% |
| Amounts receivable within one year | 40/41 | €2,727 | €10,789 | +€8,062 | +296% |
| Trade receivables | 40 | - | €3,609 | +€3,609 | |
| Other amounts receivable | 41 | €2,727 | €7,180 | +€4,453 | +163% |
| Cash at bank and in hand | 54/58 | €91,345 | €144,051 | +€52,706 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,759 | €2,672 | -€87 | -3.2% |
| Total equity and liabilities | 10/49 | €121,158 | €179,567 | +€58,409 | +48.2% |
| Equity | 10/15 | €90,068 | €149,882 | +€59,814 | +66.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,068 | €134,882 | +€59,814 | +79.7% |
| Amounts payable | 17/49 | €31,090 | €29,685 | -€1,406 | -4.5% |
| Amounts payable within one year | 42/48 | €31,090 | €29,685 | -€1,406 | -4.5% |
| Trade debts | 44 | €6,209 | €4,377 | -€1,832 | -29.5% |
| Suppliers | 440/4 | €6,209 | €4,377 | -€1,832 | -29.5% |
| Taxes, remuneration and social security | 45 | €24,881 | €25,307 | +€426 | +1.7% |
| Taxes | 450/3 | €22,933 | €24,399 | +€1,466 | +6.4% |
| Remuneration and social security | 454/9 | €1,948 | €908 | -€1,040 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,960 | €2,856 | +€896 | +45.7% |
| Other operating charges | 640/8 | €176 | €223 | +€47 | +26.6% |
| Gross operating margin | 9900 | €70,179 | €81,083 | +€10,904 | +15.5% |
| Operating profit (loss) | 9901 | €68,043 | €78,003 | +€9,960 | +14.6% |
| Financial income | 75/76B | - | €304 | +€304 | |
| Recurring financial income | 75 | - | €304 | +€304 | |
| Financial charges | 65/66B | €3,613 | €1,512 | -€2,101 | -58.1% |
| Recurring financial charges | 65 | €3,613 | €1,512 | -€2,101 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €64,430 | €76,795 | +€12,365 | +19.2% |
| Income taxes | 67/77 | €13,751 | €16,981 | +€3,230 | +23.5% |
| Profit (loss) for the period | 9904 | €50,679 | €59,814 | +€9,135 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,679 | €59,814 | +€9,135 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.