GÈSORA: 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.
GÈSORA
Largest movements
- Receivables within one year -€37,425
no longer reported in 2025 (was €37,425)
- Cash +€18,537
up €18,537 (+12.5%), from €148,671 to €167,208
mainly Receivables within one year (+€37,425) and Trade debts (+€767)
- Tangible fixed assets +€2,358
new in 2025: €2,358
- Profit (loss) carried forward -€14,616
down €14,616 (-12.5%), from €116,695 to €102,080
- Gross operating margin -€168,255
down €168,255, from €153,707 to -€14,548
- Purchases and services +€99,015
new in 2025: €99,015
- Turnover +€79,994
new in 2025: €79,994
- Taxes -€35,034
down €35,034 (-99.9%), from €35,084 to €50
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 | €187,312 | €170,779 | -€16,533 | -8.8% |
| Fixed assets | 21/28 | €94 | €2,452 | +€2,358 | +2521.7% |
| Tangible fixed assets | 22/27 | - | €2,358 | +€2,358 | |
| Furniture and vehicles | 24 | - | €2,358 | +€2,358 | |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €187,219 | €168,328 | -€18,891 | -10.1% |
| Amounts receivable within one year | 40/41 | €37,425 | - | -€37,425 | |
| Trade receivables | 40 | €37,425 | - | -€37,425 | |
| Cash at bank and in hand | 54/58 | €148,671 | €167,208 | +€18,537 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,123 | €1,119 | -€4 | -0.3% |
| Total equity and liabilities | 10/49 | €187,312 | €170,779 | -€16,533 | -8.8% |
| Equity | 10/15 | €118,695 | €104,080 | -€14,616 | -12.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,695 | €102,080 | -€14,616 | -12.5% |
| Amounts payable | 17/49 | €68,617 | €66,699 | -€1,918 | -2.8% |
| Amounts payable within one year | 42/48 | €67,838 | €66,699 | -€1,139 | -1.7% |
| Trade debts | 44 | €1,001 | €1,768 | +€767 | +76.6% |
| Suppliers | 440/4 | €1,001 | €1,768 | +€767 | +76.6% |
| Taxes, remuneration and social security | 45 | €35,418 | €35,135 | -€283 | -0.8% |
| Taxes | 450/3 | €35,418 | €35,135 | -€283 | -0.8% |
| Other amounts payable | 47/48 | €31,420 | €29,797 | -€1,623 | -5.2% |
| Accrued charges and deferred income | 492/3 | €779 | - | -€779 | |
| Turnover | 70 | - | €79,994 | +€79,994 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €99,015 | +€99,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €211 | +€211 | |
| Other operating charges | 640/8 | €751 | €883 | +€132 | +17.6% |
| Gross operating margin | 9900 | €153,707 | -€14,548 | -€168,255 | |
| Operating profit (loss) | 9901 | €152,956 | -€15,642 | -€168,598 | |
| Financial income | 75/76B | - | €1,112 | +€1,112 | |
| Recurring financial income | 75 | - | €1,112 | +€1,112 | |
| Financial charges | 65/66B | €1,176 | €36 | -€1,141 | -97.0% |
| Recurring financial charges | 65 | €1,176 | €36 | -€1,141 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €151,780 | -€14,565 | -€166,345 | |
| Income taxes | 67/77 | €35,084 | €50 | -€35,034 | -99.9% |
| Profit (loss) for the period | 9904 | €116,695 | -€14,616 | -€131,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €116,695 | -€14,616 | -€131,311 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.