GESOFICO: 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.
GESOFICO
Largest movements
- Cash +€11,421
up €11,421 (+80.1%), from €14,264 to €25,685
mainly Net result for the year (+€8,800) and Deferred charges and accrued income (+€3,797)
- Deferred charges and accrued income -€3,797
no longer reported in 2025 (was €3,797)
- Receivables within one year +€1,988
up €1,988 (+82.1%), from €2,420 to €4,408
of which Trade receivables: +€1,847
- Tangible fixed assets -€987
down €987 (-1.6%), from €61,259 to €60,272
of which Other tangible fixed assets: -€910
- Profit (loss) carried forward +€8,800
up €8,800, from -€3,000 to €5,801
- Gross operating margin +€5,084
up €5,084 (+64.7%), from €7,861 to €12,946
- Staff costs +€143
up €143 (+6.8%), from €2,110 to €2,253
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 | €81,739 | €90,365 | +€8,625 | +10.6% |
| Fixed assets | 21/28 | €61,259 | €60,272 | -€987 | -1.6% |
| Tangible fixed assets | 22/27 | €61,259 | €60,272 | -€987 | -1.6% |
| Furniture and vehicles | 24 | €230 | €153 | -€77 | -33.3% |
| Other tangible fixed assets | 26 | €61,029 | €60,119 | -€910 | -1.5% |
| Current assets | 29/58 | €20,480 | €30,093 | +€9,612 | +46.9% |
| Amounts receivable within one year | 40/41 | €2,420 | €4,408 | +€1,988 | +82.1% |
| Trade receivables | 40 | €2,420 | €4,267 | +€1,847 | +76.3% |
| Other amounts receivable | 41 | - | €141 | +€141 | |
| Cash at bank and in hand | 54/58 | €14,264 | €25,685 | +€11,421 | +80.1% |
| Deferred charges and accrued income | 490/1 | €3,797 | - | -€3,797 | |
| Total equity and liabilities | 10/49 | €81,739 | €90,365 | +€8,625 | +10.6% |
| Equity | 10/15 | €74,000 | €82,801 | +€8,800 | +11.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,000 | €5,801 | +€8,800 | |
| Amounts payable | 17/49 | €7,739 | €7,564 | -€175 | -2.3% |
| Amounts payable within one year | 42/48 | €7,739 | €7,564 | -€175 | -2.3% |
| Trade debts | 44 | €390 | - | -€390 | |
| Suppliers | 440/4 | €390 | - | -€390 | |
| Taxes, remuneration and social security | 45 | €315 | - | -€315 | |
| Taxes | 450/3 | €315 | - | -€315 | |
| Other amounts payable | 47/48 | €7,034 | €7,564 | +€530 | +7.5% |
| Remuneration, social security and pensions | 62 | €2,110 | €2,253 | +€143 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €987 | -€89 | -8.3% |
| Other operating charges | 640/8 | €503 | €520 | +€17 | +3.4% |
| Gross operating margin | 9900 | €7,861 | €12,946 | +€5,084 | +64.7% |
| Operating profit (loss) | 9901 | €4,173 | €9,185 | +€5,013 | +120% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €369 | €388 | +€19 | +5.3% |
| Recurring financial charges | 65 | €369 | €388 | +€19 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €3,804 | €8,800 | +€4,996 | +131% |
| Profit (loss) for the period | 9904 | €3,804 | €8,800 | +€4,996 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €3,804 | €8,800 | +€4,996 | +131% |
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 18 October 2026 via checked.be.