Gesso Design: 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.
Gesso Design
Largest movements
- Financial fixed assets +€130,000
new in 2025: €130,000
- Cash +€21,246
up €21,246 (+77.0%), from €27,578 to €48,824
mainly Debts after one year (+€124,568) and Net result for the year (+€36,793)
- Receivables within one year +€10,398
up €10,398 (+100.0%), from €10,396 to €20,795
of which Trade receivables: +€10,146
- Tangible fixed assets -€5,774
down €5,774 (-3.4%), from €168,297 to €162,523
of which Land and buildings: -€3,850
- Debts after one year +€124,568
up €124,568 (+119.7%), from €104,028 to €228,595
- Reserves +€36,000
up €36,000 (+61.0%), from €59,000 to €95,000
- Tax, wage and social debts -€4,426
down €4,426 (-19.8%), from €22,297 to €17,871
of which Taxes: -€5,966
- Other debts -€3,794
down €3,794 (-58.7%), from €6,459 to €2,665
- Gross operating margin +€11,951
up €11,951 (+25.2%), from €47,505 to €59,455
- Taxes +€1,984
up €1,984 (+25.0%), from €7,949 to €9,933
- Financial charges +€1,822
up €1,822 (+71.7%), from €2,541 to €4,363
- Other operating charges +€880
up €880 (+318.3%), from €277 to €1,157
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 | €206,271 | €362,153 | +€155,882 | +75.6% |
| Fixed assets | 21/28 | €168,297 | €292,523 | +€124,226 | +73.8% |
| Tangible fixed assets | 22/27 | €168,297 | €162,523 | -€5,774 | -3.4% |
| Land and buildings | 22 | €143,847 | €139,996 | -€3,850 | -2.7% |
| Furniture and vehicles | 24 | €4,656 | €3,390 | -€1,265 | -27.2% |
| Other tangible fixed assets | 26 | €19,795 | €19,136 | -€658 | -3.3% |
| Financial fixed assets | 28 | - | €130,000 | +€130,000 | |
| Current assets | 29/58 | €37,974 | €69,630 | +€31,656 | +83.4% |
| Amounts receivable within one year | 40/41 | €10,396 | €20,795 | +€10,398 | +100.0% |
| Trade receivables | 40 | €8,569 | €18,715 | +€10,146 | +118.4% |
| Other amounts receivable | 41 | €1,827 | €2,080 | +€252 | +13.8% |
| Cash at bank and in hand | 54/58 | €27,578 | €48,824 | +€21,246 | +77.0% |
| Deferred charges and accrued income | 490/1 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €206,271 | €362,153 | +€155,882 | +75.6% |
| Equity | 10/15 | €65,076 | €101,868 | +€36,793 | +56.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €59,000 | €95,000 | +€36,000 | +61.0% |
| Distributable reserves | 133 | €59,000 | €95,000 | +€36,000 | +61.0% |
| Profit (loss) carried forward | 14 | €76 | €868 | +€793 | +1048.3% |
| Amounts payable | 17/49 | €141,196 | €260,285 | +€119,089 | +84.3% |
| Amounts payable after more than one year | 17 | €104,028 | €228,595 | +€124,568 | +119.7% |
| Financial debts | 170/4 | €104,028 | €228,595 | +€124,568 | +119.7% |
| Amounts payable within one year | 42/48 | €37,168 | €31,690 | -€5,478 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €6,536 | €6,283 | -€253 | -3.9% |
| Trade debts | 44 | €1,876 | €4,870 | +€2,995 | +159.7% |
| Suppliers | 440/4 | €1,876 | €4,870 | +€2,995 | +159.7% |
| Taxes, remuneration and social security | 45 | €22,297 | €17,871 | -€4,426 | -19.8% |
| Taxes | 450/3 | €22,297 | €16,331 | -€5,966 | -26.8% |
| Remuneration and social security | 454/9 | - | €1,540 | +€1,540 | |
| Other amounts payable | 47/48 | €6,459 | €2,665 | -€3,794 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,722 | €7,211 | +€488 | +7.3% |
| Other operating charges | 640/8 | €277 | €1,157 | +€880 | +318.3% |
| Gross operating margin | 9900 | €47,505 | €59,455 | +€11,951 | +25.2% |
| Operating profit (loss) | 9901 | €40,506 | €51,088 | +€10,582 | +26.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2233.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2233.3% |
| Financial charges | 65/66B | €2,541 | €4,363 | +€1,822 | +71.7% |
| Recurring financial charges | 65 | €2,541 | €4,363 | +€1,822 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €37,965 | €46,726 | +€8,761 | +23.1% |
| Income taxes | 67/77 | €7,949 | €9,933 | +€1,984 | +25.0% |
| Profit (loss) for the period | 9904 | €30,016 | €36,793 | +€6,777 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,016 | €36,793 | +€6,777 | +22.6% |
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 12 October 2026 via checked.be.