GAUTIER-INTOCEL: 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.
GAUTIER-INTOCEL
Largest movements
- Current investments -€500,000
down €500,000 (-66.7%), from €750,000 to €250,000
- Cash +€339,179
up €339,179 (+20.4%), from €1.7m to €2.0m
mainly Net result for the year (+€668,470) and Current investments (+€500,000)
- Tangible fixed assets +€50,409
up €50,409 (+4.7%), from €1.1m to €1.1m
of which Furniture and vehicles: +€261,895
- Tax, wage and social debts -€275,482
down €275,482 (-69.5%), from €396,383 to €120,901
of which Taxes: -€281,592
- Reserves +€168,470
up €168,470 (+4.7%), from €3.6m to €3.8m
- Gross operating margin -€250,253
down €250,253 (-12.4%), from €2.0m to €1.8m
- Taxes -€129,203
down €129,203 (-33.9%), from €381,249 to €252,046
- Depreciation +€98,500
up €98,500 (+48.2%), from €204,430 to €302,930
- Other operating charges +€76,670
up €76,670 (+284.4%), from €26,962 to €103,632
- Write-downs +€45,246
new in 2025: €45,246
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 | €4,648,643 | €4,488,013 | -€160,630 | -3.5% |
| Fixed assets | 21/28 | €1,083,252 | €1,133,661 | +€50,409 | +4.7% |
| Tangible fixed assets | 22/27 | €1,083,252 | €1,133,661 | +€50,409 | +4.7% |
| Land and buildings | 22 | €290,097 | €265,639 | -€24,458 | -8.4% |
| Plant, machinery and equipment | 23 | €743,452 | €556,424 | -€187,028 | -25.2% |
| Furniture and vehicles | 24 | €49,703 | €311,599 | +€261,895 | +526.9% |
| Current assets | 29/58 | €3,565,391 | €3,354,352 | -€211,039 | -5.9% |
| Stocks and contracts in progress | 3 | €777,783 | €737,094 | -€40,689 | -5.2% |
| Stocks | 30/36 | €777,783 | €737,094 | -€40,689 | -5.2% |
| Amounts receivable within one year | 40/41 | €378,496 | €368,967 | -€9,529 | -2.5% |
| Trade receivables | 40 | €358,637 | €327,909 | -€30,728 | -8.6% |
| Other amounts receivable | 41 | €19,859 | €41,059 | +€21,200 | +106.8% |
| Current investments | 50/53 | €750,000 | €250,000 | -€500,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €1,659,112 | €1,998,290 | +€339,179 | +20.4% |
| Total equity and liabilities | 10/49 | €4,648,643 | €4,488,013 | -€160,630 | -3.5% |
| Equity | 10/15 | €3,621,107 | €3,789,577 | +€168,470 | +4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,601,107 | €3,769,577 | +€168,470 | +4.7% |
| Distributable reserves | 133 | €3,601,107 | €3,769,577 | +€168,470 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,027,536 | €698,435 | -€329,100 | -32.0% |
| Amounts payable within one year | 42/48 | €1,015,536 | €698,435 | -€317,100 | -31.2% |
| Trade debts | 44 | €119,153 | €77,534 | -€41,619 | -34.9% |
| Suppliers | 440/4 | €119,153 | €77,534 | -€41,619 | -34.9% |
| Taxes, remuneration and social security | 45 | €396,383 | €120,901 | -€275,482 | -69.5% |
| Taxes | 450/3 | €359,528 | €77,936 | -€281,592 | -78.3% |
| Remuneration and social security | 454/9 | €36,855 | €42,965 | +€6,110 | +16.6% |
| Other amounts payable | 47/48 | €500,000 | €500,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €421,620 | €437,825 | +€16,206 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,430 | €302,930 | +€98,500 | +48.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45,246 | +€45,246 | |
| Other operating charges | 640/8 | €26,962 | €103,632 | +€76,670 | +284.4% |
| Gross operating margin | 9900 | €2,010,475 | €1,760,222 | -€250,253 | -12.4% |
| Operating profit (loss) | 9901 | €1,357,463 | €870,588 | -€486,875 | -35.9% |
| Financial income | 75/76B | €29,899 | €50,718 | +€20,819 | +69.6% |
| Recurring financial income | 75 | €29,899 | €50,718 | +€20,819 | +69.6% |
| Financial charges | 65/66B | €674 | €790 | +€116 | +17.2% |
| Recurring financial charges | 65 | €674 | €790 | +€116 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €1,386,688 | €920,516 | -€466,171 | -33.6% |
| Income taxes | 67/77 | €381,249 | €252,046 | -€129,203 | -33.9% |
| Profit (loss) for the period | 9904 | €1,005,438 | €668,470 | -€336,968 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,005,438 | €668,470 | -€336,968 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.