Gest'Com: 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.
Gest'Com
Largest movements
- Receivables within one year +€43,351
up €43,351 (+40.5%), from €106,979 to €150,331
of which Other amounts receivable: +€53,432
- Cash -€13,361
down €13,361 (-93.7%), from €14,261 to €900
mainly Receivables within one year (-€43,351) and Current portion of long-term debt (-€11,036)
- Intangible fixed assets -€8,000
down €8,000 (-19.0%), from €42,000 to €34,000
- Tangible fixed assets -€7,647
down €7,647 (-6.2%), from €124,129 to €116,482
of which Land and buildings: -€7,800
- Deferred charges and accrued income +€3,604
up €3,604 (+74.8%), from €4,816 to €8,421
- Tax, wage and social debts +€24,122
up €24,122 (+68.9%), from €34,993 to €59,115
of which Taxes: +€19,347
- Profit (loss) carried forward +€19,921
up €19,921 (+21.2%), from €94,178 to €114,099
- Current portion of long-term debt -€11,036
down €11,036 (-44.8%), from €24,641 to €13,606
- Debts after one year -€10,272
down €10,272 (-9.3%), from €110,586 to €100,314
- Trade debts -€4,470
down €4,470 (-46.7%), from €9,566 to €5,096
- Turnover +€46,369
up €46,369 (+35.2%), from €131,790 to €178,159
- Gross operating margin +€29,690
up €29,690 (+49.0%), from €60,540 to €90,230
- Staff costs +€27,748
new in 2024: €27,748
- Purchases and services +€22,893
up €22,893 (+32.0%), from €71,587 to €94,481
- Taxes +€15,665
up €15,665 (+116.0%), from €13,506 to €29,171
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,565 | €310,830 | +€18,265 | +6.2% |
| Fixed assets | 21/28 | €166,509 | €151,179 | -€15,329 | -9.2% |
| Intangible fixed assets | 21 | €42,000 | €34,000 | -€8,000 | -19.0% |
| Tangible fixed assets | 22/27 | €124,129 | €116,482 | -€7,647 | -6.2% |
| Land and buildings | 22 | €122,950 | €115,150 | -€7,800 | -6.3% |
| Plant, machinery and equipment | 23 | €1,179 | €763 | -€416 | -35.3% |
| Furniture and vehicles | 24 | - | €569 | +€569 | |
| Financial fixed assets | 28 | €380 | €697 | +€317 | +83.5% |
| Current assets | 29/58 | €126,056 | €159,651 | +€33,595 | +26.7% |
| Amounts receivable within one year | 40/41 | €106,979 | €150,331 | +€43,351 | +40.5% |
| Trade receivables | 40 | €25,676 | €15,596 | -€10,080 | -39.3% |
| Other amounts receivable | 41 | €81,303 | €134,735 | +€53,432 | +65.7% |
| Cash at bank and in hand | 54/58 | €14,261 | €900 | -€13,361 | -93.7% |
| Deferred charges and accrued income | 490/1 | €4,816 | €8,421 | +€3,604 | +74.8% |
| Total equity and liabilities | 10/49 | €292,565 | €310,830 | +€18,265 | +6.2% |
| Equity | 10/15 | €112,778 | €132,699 | +€19,921 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,178 | €114,099 | +€19,921 | +21.2% |
| Amounts payable | 17/49 | €179,787 | €178,131 | -€1,656 | -0.9% |
| Amounts payable after more than one year | 17 | €110,586 | €100,314 | -€10,272 | -9.3% |
| Financial debts | 170/4 | €110,586 | €100,314 | -€10,272 | -9.3% |
| Amounts payable within one year | 42/48 | €69,201 | €77,817 | +€8,616 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €24,641 | €13,606 | -€11,036 | -44.8% |
| Trade debts | 44 | €9,566 | €5,096 | -€4,470 | -46.7% |
| Suppliers | 440/4 | €9,566 | €5,096 | -€4,470 | -46.7% |
| Taxes, remuneration and social security | 45 | €34,993 | €59,115 | +€24,122 | +68.9% |
| Taxes | 450/3 | €34,993 | €54,340 | +€19,347 | +55.3% |
| Remuneration and social security | 454/9 | - | €4,775 | +€4,775 | |
| Turnover | 70 | €131,790 | €178,159 | +€46,369 | +35.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,587 | €94,481 | +€22,893 | +32.0% |
| Remuneration, social security and pensions | 62 | - | €27,748 | +€27,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,869 | €16,435 | +€565 | +3.6% |
| Other operating charges | 640/8 | €1,745 | €1,492 | -€254 | -14.5% |
| Gross operating margin | 9900 | €60,540 | €90,230 | +€29,690 | +49.0% |
| Operating profit (loss) | 9901 | €42,925 | €44,556 | +€1,631 | +3.8% |
| Financial income | 75/76B | €4,376 | €8,421 | +€4,044 | +92.4% |
| Recurring financial income | 75 | €4,376 | €8,421 | +€4,044 | +92.4% |
| Financial charges | 65/66B | €9,235 | €3,884 | -€5,351 | -57.9% |
| Recurring financial charges | 65 | €9,235 | €3,884 | -€5,351 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €38,066 | €49,092 | +€11,026 | +29.0% |
| Income taxes | 67/77 | €13,506 | €29,171 | +€15,665 | +116.0% |
| Profit (loss) for the period | 9904 | €24,560 | €19,921 | -€4,639 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,560 | €19,921 | -€4,639 | -18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.