GDCOM: 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.
GDCOM
Largest movements
- Cash -€24,226
down €24,226 (-57.8%), from €41,911 to €17,685
mainly Net result for the year (-€15,909) and Tax, wage and social debts (-€6,419)
- Receivables within one year +€856
up €856 (+254.2%), from €337 to €1,193
- Profit (loss) carried forward -€15,909
new in 2025: -€15,909
- Tax, wage and social debts -€6,419
down €6,419 (-100.0%), from €6,419 to €0
- Other debts -€505
down €505 (-2.6%), from €19,624 to €19,118
- Trade debts -€460
down €460 (-100.0%), from €460 to €0
- Gross operating margin -€36,377
down €36,377, from €21,604 to -€14,773
- Taxes -€6,640
down €6,640, from €6,419 to -€221
- Staff costs +€607
new in 2025: €607
- Other operating charges +€277
up €277 (+71.4%), from €387 to €664
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 | €42,248 | €18,954 | -€23,294 | -55.1% |
| Current assets | 29/58 | €42,248 | €18,954 | -€23,294 | -55.1% |
| Amounts receivable within one year | 40/41 | €337 | €1,193 | +€856 | +254.2% |
| Other amounts receivable | 41 | €337 | €1,193 | +€856 | +254.2% |
| Cash at bank and in hand | 54/58 | €41,911 | €17,685 | -€24,226 | -57.8% |
| Deferred charges and accrued income | 490/1 | - | €76 | +€76 | |
| Total equity and liabilities | 10/49 | €42,248 | €18,954 | -€23,294 | -55.1% |
| Equity | 10/15 | €15,745 | -€164 | -€15,909 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,745 | €14,745 | = | 0.0% |
| Distributable reserves | 133 | €14,745 | €14,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,909 | -€15,909 | |
| Amounts payable | 17/49 | €26,503 | €19,118 | -€7,385 | -27.9% |
| Amounts payable within one year | 42/48 | €26,503 | €19,118 | -€7,385 | -27.9% |
| Trade debts | 44 | €460 | €0 | -€460 | -100.0% |
| Suppliers | 440/4 | €460 | €0 | -€460 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,419 | €0 | -€6,419 | -100.0% |
| Taxes | 450/3 | €6,419 | €0 | -€6,419 | -100.0% |
| Other amounts payable | 47/48 | €19,624 | €19,118 | -€505 | -2.6% |
| Remuneration, social security and pensions | 62 | - | €607 | +€607 | |
| Other operating charges | 640/8 | €387 | €664 | +€277 | +71.4% |
| Gross operating margin | 9900 | €21,604 | -€14,773 | -€36,377 | |
| Operating profit (loss) | 9901 | €21,216 | -€16,044 | -€37,260 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €53 | €89 | +€37 | +69.9% |
| Recurring financial charges | 65 | €53 | €89 | +€37 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €21,164 | -€16,130 | -€37,294 | |
| Income taxes | 67/77 | €6,419 | -€221 | -€6,640 | |
| Profit (loss) for the period | 9904 | €14,745 | -€15,909 | -€30,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,745 | -€15,909 | -€30,654 |
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.