GESOTRA PARTNERS: what changed
What changed
GESOTRA PARTNERS
NACE 69.109, Other legal services
filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €487+€1.1m
Equity
€2.3m
2024 · €1.6m+€772,312
Cash
€45,734
2024 · €11,798+€33,936
Balance sheet total
€4.8m
2024 · €5.2m-€398,274
Largest movements
Assets
- Financial fixed assets -€406,930
down €406,930 (-8.0%), from €5.1m to €4.7m
Equity and liabilities
- Debts after one year -€1.2m
down €1.2m (-38.6%), from €3.1m to €1.9m
- Profit (loss) carried forward +€1.1m
up €1.1m (+8,457%), from €13,381 to €1.1m
- Reserves -€359,300
down €359,300 (-70.8%), from €507,498 to €148,198
Income statement
- Financial income +€828,427
up €828,427 (+675%), from €122,798 to €951,225
- Gross operating margin +€327,154
up €327,154 (+2,164%), from €15,120 to €342,274
- Taxes +€58,844
up €58,844 (+122,592%), from €48 to €58,892
- Financial charges -€30,208
down €30,208 (-22.9%), from €131,825 to €101,617
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€487
Gross operating margin
+€327,154
Depreciation
+€3,012
Other operating charges
+€1,168
Financial income
+€828,427
Financial charges
+€30,208
Taxes
-€58,844
Result 2025
€1.1m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
+€438,666
Financing
-€1.5m
Cash 2024
€11,798
From operations (derived)
+€1.1m
Net result for the year
+€1.1m
Receivables within one year
-€6,861
Smaller working-capital items
-€1,536
Tax, wage and social debts
-€9,380
Other debts
+€18,234
Investment (derived)
+€438,666
Investment in fixed assets (net)
+€438,666
Financing
-€1.5m
Debts after one year
-€1.2m
Contributions, distributions and other
-€359,300
Cash 2025
€45,734
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,193,416 | €4,795,143 | -€398,274 | -7.7% |
| Fixed assets | 21/28 | €5,123,041 | €4,684,375 | -€438,666 | -8.6% |
| Tangible fixed assets | 22/27 | €31,736 | - | -€31,736 | |
| Land and buildings | 22 | €31,736 | - | -€31,736 | |
| Financial fixed assets | 28 | €5,091,305 | €4,684,375 | -€406,930 | -8.0% |
| Current assets | 29/58 | €70,375 | €110,768 | +€40,393 | +57.4% |
| Amounts receivable within one year | 40/41 | €58,173 | €65,034 | +€6,861 | +11.8% |
| Other amounts receivable | 41 | €58,173 | €65,034 | +€6,861 | +11.8% |
| Cash at bank and in hand | 54/58 | €11,798 | €45,734 | +€33,936 | +288% |
| Deferred charges and accrued income | 490/1 | €404 | - | -€404 | |
| Total equity and liabilities | 10/49 | €5,193,416 | €4,795,143 | -€398,274 | -7.7% |
| Equity | 10/15 | €1,558,063 | €2,330,375 | +€772,312 | +49.6% |
| Contributions | 10/11 | €1,037,184 | €1,037,184 | = | 0.0% |
| Reserves | 13 | €507,498 | €148,198 | -€359,300 | -70.8% |
| Distributable reserves | 133 | €507,498 | €148,198 | -€359,300 | -70.8% |
| Profit (loss) carried forward | 14 | €13,381 | €1,144,993 | +€1.1m | +8,457% |
| Amounts payable | 17/49 | €3,635,353 | €2,464,767 | -€1.2m | -32.2% |
| Amounts payable after more than one year | 17 | €3,052,500 | €1,875,000 | -€1.2m | -38.6% |
| Other amounts payable | 178/9 | €3,052,500 | €1,875,000 | -€1.2m | -38.6% |
| Amounts payable within one year | 42/48 | €581,376 | €589,767 | +€8,392 | +1.4% |
| Trade debts | 44 | €463 | - | -€463 | |
| Suppliers | 440/4 | €463 | - | -€463 | |
| Taxes, remuneration and social security | 45 | €22,490 | €13,110 | -€9,380 | -41.7% |
| Taxes | 450/3 | €22,490 | €13,110 | -€9,380 | -41.7% |
| Other amounts payable | 47/48 | €558,423 | €576,657 | +€18,234 | +3.3% |
| Accrued charges and deferred income | 492/3 | €1,477 | - | -€1,477 | |
| Non-recurring operating income | 76A | - | €344,464 | +€344,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,012 | - | -€3,012 | |
| Other operating charges | 640/8 | €2,546 | €1,378 | -€1,168 | -45.9% |
| Gross operating margin | 9900 | €15,120 | €342,274 | +€327,154 | +2,164% |
| Operating profit (loss) | 9901 | €9,562 | €340,896 | +€331,334 | +3,465% |
| Financial income | 75/76B | €122,798 | €951,225 | +€828,427 | +675% |
| Recurring financial income | 75 | €122,798 | €951,225 | +€828,427 | +675% |
| Financial charges | 65/66B | €131,825 | €101,617 | -€30,208 | -22.9% |
| Recurring financial charges | 65 | €131,825 | €101,617 | -€30,208 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €535 | €1,190,504 | +€1.2m | +222,620% |
| Income taxes | 67/77 | €48 | €58,892 | +€58,844 | +122,592% |
| Profit (loss) for the period | 9904 | €487 | €1,131,612 | +€1.1m | +232,488% |
| Profit (loss) for the period to be appropriated | 9905 | €487 | €1,131,612 | +€1.1m | +232,488% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.