GESCRIFIN: 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.
GESCRIFIN
Largest movements
- Cash -€33,401
down €33,401 (-95.9%), from €34,826 to €1,426
mainly Deferred charges and accrued income (-€19,196) and Tax, wage and social debts (-€10,035)
- Deferred charges and accrued income +€19,196
up €19,196 (+1,763%), from €1,089 to €20,285
- Tangible fixed assets +€1,520
up €1,520 (+79.2%), from €1,919 to €3,438
of which Other tangible fixed assets: +€2,256
- Receivables within one year +€959
up €959 (+10.6%), from €9,075 to €10,034
of which Other amounts receivable: +€534
- Tax, wage and social debts -€10,035
down €10,035 (-96.2%), from €10,435 to €400
- Other debts -€8,951
down €8,951 (-89.5%), from €10,000 to €1,049
- Reserves +€4,000
up €4,000 (+16.0%), from €25,000 to €29,000
- Trade debts +€2,967
up €2,967 (+5,109%), from €58 to €3,025
- Gross operating margin -€29,814
down €29,814 (-82.3%), from €36,216 to €6,402
- Taxes -€9,734
down €9,734 (-94.5%), from €10,300 to €566
- Other operating charges +€564
up €564 (+276%), from €204 to €767
- Depreciation +€446
up €446 (+153%), from €291 to €736
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 | €46,909 | €35,183 | -€11,726 | -25.0% |
| Fixed assets | 21/28 | €1,919 | €3,438 | +€1,520 | +79.2% |
| Tangible fixed assets | 22/27 | €1,919 | €3,438 | +€1,520 | +79.2% |
| Furniture and vehicles | 24 | €1,919 | €1,182 | -€736 | -38.4% |
| Other tangible fixed assets | 26 | - | €2,256 | +€2,256 | |
| Current assets | 29/58 | €44,990 | €31,745 | -€13,245 | -29.4% |
| Amounts receivable within one year | 40/41 | €9,075 | €10,034 | +€959 | +10.6% |
| Trade receivables | 40 | €9,075 | €9,500 | +€425 | +4.7% |
| Other amounts receivable | 41 | - | €534 | +€534 | |
| Cash at bank and in hand | 54/58 | €34,826 | €1,426 | -€33,401 | -95.9% |
| Deferred charges and accrued income | 490/1 | €1,089 | €20,285 | +€19,196 | +1,763% |
| Total equity and liabilities | 10/49 | €46,909 | €35,183 | -€11,726 | -25.0% |
| Equity | 10/15 | €26,416 | €30,705 | +€4,289 | +16.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €29,000 | +€4,000 | +16.0% |
| Distributable reserves | 133 | €25,000 | €29,000 | +€4,000 | +16.0% |
| Profit (loss) carried forward | 14 | €416 | €705 | +€289 | +69.4% |
| Amounts payable | 17/49 | €20,493 | €4,478 | -€16,015 | -78.1% |
| Amounts payable within one year | 42/48 | €20,493 | €4,474 | -€16,019 | -78.2% |
| Trade debts | 44 | €58 | €3,025 | +€2,967 | +5,109% |
| Suppliers | 440/4 | €58 | €3,025 | +€2,967 | +5,109% |
| Taxes, remuneration and social security | 45 | €10,435 | €400 | -€10,035 | -96.2% |
| Taxes | 450/3 | €10,435 | €400 | -€10,035 | -96.2% |
| Other amounts payable | 47/48 | €10,000 | €1,049 | -€8,951 | -89.5% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291 | €736 | +€446 | +153% |
| Other operating charges | 640/8 | €204 | €767 | +€564 | +276% |
| Gross operating margin | 9900 | €36,216 | €6,402 | -€29,814 | -82.3% |
| Operating profit (loss) | 9901 | €35,721 | €4,898 | -€30,823 | -86.3% |
| Financial charges | 65/66B | €5 | €43 | +€38 | +738% |
| Recurring financial charges | 65 | €5 | €43 | +€38 | +738% |
| Profit (loss) for the period before taxes | 9903 | €35,716 | €4,855 | -€30,861 | -86.4% |
| Income taxes | 67/77 | €10,300 | €566 | -€9,734 | -94.5% |
| Profit (loss) for the period | 9904 | €25,416 | €4,289 | -€21,127 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,416 | €4,289 | -€21,127 | -83.1% |
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 17 October 2026 via checked.be.