GESTALIA CONSULT: 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.
GESTALIA CONSULT
Largest movements
- Receivables after one year -€122,568
down €122,568 (-41.0%), from €298,991 to €176,423
- Receivables within one year -€25,815
down €25,815 (-63.0%), from €40,974 to €15,160
of which Trade receivables: -€13,964
- Debts after one year -€124,177
down €124,177 (-84.0%), from €147,756 to €23,579
of which Other amounts payable: -€72,500
- Current portion of long-term debt -€22,844
down €22,844 (-66.2%), from €34,523 to €11,678
- Trade debts -€6,175
down €6,175 (-82.4%), from €7,496 to €1,321
- Gross operating margin -€16,628
down €16,628 (-82.7%), from €20,102 to €3,474
- Staff costs -€15,025
no longer reported in 2025 (was €15,025)
- Taxes +€9,853
up €9,853, from -€8,811 to €1,042
- Other operating charges -€7,136
down €7,136 (-77.1%), from €9,252 to €2,116
- Depreciation +€2,975
up €2,975 (+1,826%), from €163 to €3,138
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 | €380,709 | €233,424 | -€147,285 | -38.7% |
| Fixed assets | 21/28 | €12,390 | €9,252 | -€3,138 | -25.3% |
| Tangible fixed assets | 22/27 | €12,390 | €9,252 | -€3,138 | -25.3% |
| Furniture and vehicles | 24 | €12,390 | €9,252 | -€3,138 | -25.3% |
| Current assets | 29/58 | €368,319 | €224,172 | -€144,147 | -39.1% |
| Amounts receivable after more than one year | 29 | €298,991 | €176,423 | -€122,568 | -41.0% |
| Other amounts receivable | 291 | €298,991 | €176,423 | -€122,568 | -41.0% |
| Amounts receivable within one year | 40/41 | €40,974 | €15,160 | -€25,815 | -63.0% |
| Trade receivables | 40 | €23,752 | €9,788 | -€13,964 | -58.8% |
| Other amounts receivable | 41 | €17,223 | €5,372 | -€11,851 | -68.8% |
| Cash at bank and in hand | 54/58 | €20,491 | €21,060 | +€569 | +2.8% |
| Deferred charges and accrued income | 490/1 | €7,863 | €11,530 | +€3,667 | +46.6% |
| Total equity and liabilities | 10/49 | €380,709 | €233,424 | -€147,285 | -38.7% |
| Equity | 10/15 | €189,556 | €190,036 | +€480 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €176,843 | €177,322 | +€480 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €174,983 | €175,462 | +€480 | +0.3% |
| Profit (loss) carried forward | 14 | €314 | €314 | = | 0.0% |
| Amounts payable | 17/49 | €191,152 | €43,388 | -€147,764 | -77.3% |
| Amounts payable after more than one year | 17 | €147,756 | €23,579 | -€124,177 | -84.0% |
| Financial debts | 170/4 | €75,256 | €23,579 | -€51,677 | -68.7% |
| Other amounts payable | 178/9 | €72,500 | - | -€72,500 | |
| Amounts payable within one year | 42/48 | €43,396 | €19,809 | -€23,588 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €34,523 | €11,678 | -€22,844 | -66.2% |
| Financial debts | 43 | - | €3,432 | +€3,432 | |
| Other loans | 439 | - | €3,432 | +€3,432 | |
| Trade debts | 44 | €7,496 | €1,321 | -€6,175 | -82.4% |
| Suppliers | 440/4 | €7,496 | €1,321 | -€6,175 | -82.4% |
| Taxes, remuneration and social security | 45 | €1,378 | €3,378 | +€2,000 | +145% |
| Taxes | 450/3 | €963 | €2,963 | +€2,000 | +208% |
| Remuneration and social security | 454/9 | €415 | €415 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €15,025 | - | -€15,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €3,138 | +€2,975 | +1,826% |
| Other operating charges | 640/8 | €9,252 | €2,116 | -€7,136 | -77.1% |
| Gross operating margin | 9900 | €20,102 | €3,474 | -€16,628 | -82.7% |
| Operating profit (loss) | 9901 | -€4,337 | -€1,780 | +€2,557 | +59.0% |
| Financial income | 75/76B | €7,346 | €8,637 | +€1,290 | +17.6% |
| Recurring financial income | 75 | €7,346 | €8,637 | +€1,290 | +17.6% |
| Financial charges | 65/66B | €2,645 | €5,335 | +€2,690 | +102% |
| Recurring financial charges | 65 | €2,645 | €5,335 | +€2,690 | +102% |
| Profit (loss) for the period before taxes | 9903 | €364 | €1,521 | +€1,157 | +318% |
| Income taxes | 67/77 | -€8,811 | €1,042 | +€9,853 | |
| Profit (loss) for the period | 9904 | €9,175 | €480 | -€8,696 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,175 | €480 | -€8,696 | -94.8% |
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 22 October 2026 via checked.be.