GCA LOGISTICS: 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.
GCA LOGISTICS
Largest movements
- Receivables within one year -€383,457
down €383,457 (-50.6%), from €758,539 to €375,082
of which Trade receivables: -€322,087
- Cash +€115,678
up €115,678 (+85.9%), from €134,631 to €250,309
mainly Receivables within one year (+€383,457) and Net result for the year (+€201,670)
- Other debts -€542,857
no longer reported in 2025 (was €542,857)
- Profit (loss) carried forward +€197,670
up €197,670 (+372.4%), from €53,077 to €250,747
- Trade debts +€74,372
up €74,372 (+13.4%), from €553,822 to €628,194
- Gross operating margin -€540,528
down €540,528 (-60.6%), from €892,285 to €351,757
- Taxes -€134,513
down €134,513 (-65.6%), from €205,000 to €70,487
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 | €1,342,514 | €1,075,659 | -€266,856 | -19.9% |
| Fixed assets | 21/28 | €449,344 | €450,267 | +€923 | +0.2% |
| Financial fixed assets | 28 | €449,344 | €450,267 | +€923 | +0.2% |
| Current assets | 29/58 | €893,170 | €625,392 | -€267,779 | -30.0% |
| Amounts receivable within one year | 40/41 | €758,539 | €375,082 | -€383,457 | -50.6% |
| Trade receivables | 40 | €523,366 | €201,279 | -€322,087 | -61.5% |
| Other amounts receivable | 41 | €235,174 | €173,804 | -€61,370 | -26.1% |
| Cash at bank and in hand | 54/58 | €134,631 | €250,309 | +€115,678 | +85.9% |
| Total equity and liabilities | 10/49 | €1,342,514 | €1,075,659 | -€266,856 | -19.9% |
| Equity | 10/15 | €120,727 | €318,397 | +€197,670 | +163.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | - | €61,500 | +€61,500 | |
| Issued capital | 100 | - | €61,500 | +€61,500 | |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | - | €6,150 | +€6,150 | |
| Reserves not available under the articles | 1311 | €6,150 | - | -€6,150 | |
| Profit (loss) carried forward | 14 | €53,077 | €250,747 | +€197,670 | +372.4% |
| Amounts payable | 17/49 | €1,221,787 | €757,262 | -€464,525 | -38.0% |
| Amounts payable within one year | 42/48 | €1,221,787 | €757,262 | -€464,525 | -38.0% |
| Trade debts | 44 | €553,822 | €628,194 | +€74,372 | +13.4% |
| Suppliers | 440/4 | €553,822 | €628,194 | +€74,372 | +13.4% |
| Taxes, remuneration and social security | 45 | €125,108 | €129,068 | +€3,960 | +3.2% |
| Taxes | 450/3 | €116,606 | €119,179 | +€2,574 | +2.2% |
| Remuneration and social security | 454/9 | €8,503 | €9,888 | +€1,386 | +16.3% |
| Other amounts payable | 47/48 | €542,857 | - | -€542,857 | |
| Remuneration, social security and pensions | 62 | €73,507 | €76,422 | +€2,914 | +4.0% |
| Other operating charges | 640/8 | €217 | €120 | -€97 | -44.6% |
| Gross operating margin | 9900 | €892,285 | €351,757 | -€540,528 | -60.6% |
| Operating profit (loss) | 9901 | €818,561 | €275,215 | -€543,346 | -66.4% |
| Financial income | 75/76B | - | €113 | +€113 | |
| Recurring financial income | 75 | - | €113 | +€113 | |
| Financial charges | 65/66B | €4,694 | €3,171 | -€1,522 | -32.4% |
| Recurring financial charges | 65 | €4,694 | €3,171 | -€1,522 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €813,868 | €272,157 | -€541,711 | -66.6% |
| Income taxes | 67/77 | €205,000 | €70,487 | -€134,513 | -65.6% |
| Profit (loss) for the period | 9904 | €608,868 | €201,670 | -€407,198 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €608,868 | €201,670 | -€407,198 | -66.9% |
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 12 October 2026 via checked.be.