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GESCO 2000: 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.

What changed

GESCO 2000

BE 0450.195.014
NACE 69.201, Certified accountants and tax accountants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€22,900
2023 · €7,906+€14,994
Equity
€87,885
2023 · €64,985+€22,900
Cash
€29,762
2023 · €23,242+€6,520
Balance sheet total
€140,704
2023 · €74,969+€65,735

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€58,503

    up €58,503, from €0 to €58,503

  • Cash +€6,520

    up €6,520 (+28.1%), from €23,242 to €29,762

    mainly Debts after one year (+€31,630) and Net result for the year (+€22,900)

  • Receivables within one year +€3,918

    up €3,918 (+23.9%), from €16,386 to €20,304

    of which Other amounts receivable: +€3,107

  • Receivables after one year -€3,099

    down €3,099 (-9.0%), from €34,330 to €31,232

Equity and liabilities
  • Debts after one year +€31,630

    up €31,630, from €0 to €31,630

  • Reserves +€22,800

    up €22,800 (+52.6%), from €43,360 to €66,160

    of which Distributable reserves: +€22,800

  • Current portion of long-term debt +€6,559

    up €6,559 (+331.5%), from €1,978 to €8,537

  • Trade debts +€2,618

    up €2,618 (+71.5%), from €3,659 to €6,276

  • Tax, wage and social debts +€2,010

    up €2,010 (+46.2%), from €4,347 to €6,356

    of which Taxes: +€2,010

Income statement
  • Gross operating margin +€21,250

    up €21,250 (+86.9%), from €24,459 to €45,708

  • Other operating charges +€5,488

    up €5,488 (+630.5%), from €870 to €6,358

  • Depreciation -€3,585

    down €3,585 (-30.9%), from €11,598 to €8,013

  • Taxes +€3,193

    up €3,193 (+54.8%), from €5,822 to €9,014

  • Financial charges +€1,016

    up €1,016 (+499.4%), from €203 to €1,220

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €7,906
Gross operating margin +€21,250
Depreciation +€3,585
Other operating charges -€5,488
Financial income -€143
Financial charges -€1,016
Taxes -€3,193
Result 2024 €22,900

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€34,849
Investment -€66,517
Financing +€38,188
Cash 2023 €23,242
Net result for the year +€22,900
Depreciation +€8,013
Receivables after one year +€3,099
Receivables within one year -€3,918
Smaller working-capital items +€128
Trade debts +€2,618
Tax, wage and social debts +€2,010
Investment in fixed assets (net) -€66,517
Debts after one year +€31,630
Current portion of long-term debt +€6,559
Cash 2024 €29,762
Every line side by side 45 lines
Line Code 2023 2024 Change %
Total assets 20/58 €74,969 €140,704 +€65,735 +87.7%
Formation expenses 20 €0 €0 =
Fixed assets 21/28 €0 €58,503 +€58,503
Tangible fixed assets 22/27 €0 €58,503 +€58,503
Furniture and vehicles 24 €0 €58,503 +€58,503
Current assets 29/58 €74,969 €82,201 +€7,232 +9.6%
Amounts receivable after more than one year 29 €34,330 €31,232 -€3,099 -9.0%
Other amounts receivable 291 €34,330 €31,232 -€3,099 -9.0%
Amounts receivable within one year 40/41 €16,386 €20,304 +€3,918 +23.9%
Trade receivables 40 €13,021 €13,832 +€811 +6.2%
Other amounts receivable 41 €3,365 €6,472 +€3,107 +92.3%
Cash at bank and in hand 54/58 €23,242 €29,762 +€6,520 +28.1%
Deferred charges and accrued income 490/1 €1,010 €903 -€108 -10.7%
Total equity and liabilities 10/49 €74,969 €140,704 +€65,735 +87.7%
Equity 10/15 €64,985 €87,885 +€22,900 +35.2%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €43,360 €66,160 +€22,800 +52.6%
Non-distributable reserves 130/1 €0 - =
Reserves not available under the articles 1311 €0 - =
Distributable reserves 133 €43,360 €66,160 +€22,800 +52.6%
Profit (loss) carried forward 14 €3,025 €3,125 +€100 +3.3%
Amounts payable 17/49 €9,983 €52,819 +€42,836 +429.1%
Amounts payable after more than one year 17 €0 €31,630 +€31,630
Financial debts 170/4 €0 €31,630 +€31,630
Amounts payable within one year 42/48 €9,983 €21,190 +€11,206 +112.2%
Current portion of amounts payable after more than one year 42 €1,978 €8,537 +€6,559 +331.5%
Trade debts 44 €3,659 €6,276 +€2,618 +71.5%
Suppliers 440/4 €3,659 €6,276 +€2,618 +71.5%
Taxes, remuneration and social security 45 €4,347 €6,356 +€2,010 +46.2%
Taxes 450/3 €4,347 €6,356 +€2,010 +46.2%
Remuneration and social security 454/9 €0 €0 =
Other amounts payable 47/48 €0 €20 +€20
Accrued charges and deferred income 492/3 €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,598 €8,013 -€3,585 -30.9%
Other operating charges 640/8 €870 €6,358 +€5,488 +630.5%
Gross operating margin 9900 €24,459 €45,708 +€21,250 +86.9%
Operating profit (loss) 9901 €11,990 €31,337 +€19,346 +161.3%
Financial income 75/76B €1,940 €1,797 -€143 -7.4%
Recurring financial income 75 €1,940 €1,797 -€143 -7.4%
Financial charges 65/66B €203 €1,220 +€1,016 +499.4%
Recurring financial charges 65 €203 €1,220 +€1,016 +499.4%
Profit (loss) for the period before taxes 9903 €13,727 €31,914 +€18,187 +132.5%
Income taxes 67/77 €5,822 €9,014 +€3,193 +54.8%
Profit (loss) for the period 9904 €7,906 €22,900 +€14,994 +189.7%
Profit (loss) for the period to be appropriated 9905 €7,906 €22,900 +€14,994 +189.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.