GESTCONSULTASSIST-DAYLAN: 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.
GESTCONSULTASSIST-DAYLAN
Largest movements
- Receivables within one year +€49,496
up €49,496 (+26.1%), from €189,965 to €239,461
of which Other amounts receivable: +€54,129
- Tangible fixed assets -€48,586
down €48,586 (-3.3%), from €1.5m to €1.4m
of which Land and buildings: -€59,952
- Debts after one year -€68,545
down €68,545 (-9.1%), from €755,506 to €686,961
- Other debts +€59,575
up €59,575 (+8.6%), from €692,316 to €751,891
- Profit (loss) carried forward +€54,588
up €54,588 (+8.7%), from €625,231 to €679,819
- Reserves -€28,713
down €28,713 (-11.1%), from €258,727 to €230,014
of which Tax-exempt reserves: -€28,713
- Gross operating margin +€25,021
up €25,021 (+15.4%), from €162,838 to €187,859
- Financial charges +€12,311
up €12,311 (+28.1%), from €43,834 to €56,145
- Other operating charges +€10,099
up €10,099 (+77.8%), from €12,977 to €23,076
- Depreciation +€3,047
up €3,047 (+3.4%), from €89,157 to €92,204
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 | €2,636,626 | €2,637,170 | +€544 | 0.0% |
| Fixed assets | 21/28 | €2,429,584 | €2,380,998 | -€48,586 | -2.0% |
| Tangible fixed assets | 22/27 | €1,460,469 | €1,411,883 | -€48,586 | -3.3% |
| Land and buildings | 22 | €1,221,356 | €1,161,404 | -€59,952 | -4.9% |
| Plant, machinery and equipment | 23 | €180,461 | €191,827 | +€11,366 | +6.3% |
| Furniture and vehicles | 24 | €58,652 | €58,652 | = | 0.0% |
| Financial fixed assets | 28 | €969,115 | €969,115 | = | 0.0% |
| Current assets | 29/58 | €207,042 | €256,172 | +€49,130 | +23.7% |
| Amounts receivable within one year | 40/41 | €189,965 | €239,461 | +€49,496 | +26.1% |
| Trade receivables | 40 | €15,966 | €11,333 | -€4,633 | -29.0% |
| Other amounts receivable | 41 | €173,999 | €228,128 | +€54,129 | +31.1% |
| Cash at bank and in hand | 54/58 | €12,098 | €11,679 | -€419 | -3.5% |
| Deferred charges and accrued income | 490/1 | €4,979 | €5,032 | +€53 | +1.1% |
| Total equity and liabilities | 10/49 | €2,636,626 | €2,637,170 | +€544 | 0.0% |
| Equity | 10/15 | €945,931 | €971,806 | +€25,875 | +2.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €258,727 | €230,014 | -€28,713 | -11.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €252,530 | €223,817 | -€28,713 | -11.4% |
| Profit (loss) carried forward | 14 | €625,231 | €679,819 | +€54,588 | +8.7% |
| Provisions and deferred taxes | 16 | €157,778 | €136,754 | -€21,024 | -13.3% |
| Provisions for liabilities and charges | 160/5 | €29,193 | €22,311 | -€6,882 | -23.6% |
| Other liabilities and charges | 164/5 | €29,193 | €22,311 | -€6,882 | -23.6% |
| Deferred taxes | 168 | €128,585 | €114,443 | -€14,142 | -11.0% |
| Amounts payable | 17/49 | €1,532,917 | €1,528,610 | -€4,307 | -0.3% |
| Amounts payable after more than one year | 17 | €755,506 | €686,961 | -€68,545 | -9.1% |
| Financial debts | 170/4 | €755,506 | €686,961 | -€68,545 | -9.1% |
| Amounts payable within one year | 42/48 | €773,855 | €838,093 | +€64,238 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €65,244 | €68,901 | +€3,657 | +5.6% |
| Trade debts | 44 | €16,295 | €17,051 | +€756 | +4.6% |
| Suppliers | 440/4 | €16,295 | €17,051 | +€756 | +4.6% |
| Advances received on contracts in progress | 46 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €692,316 | €751,891 | +€59,575 | +8.6% |
| Accrued charges and deferred income | 492/3 | €3,556 | €3,556 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,157 | €92,204 | +€3,047 | +3.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,882 | -€6,882 | = | 0.0% |
| Other operating charges | 640/8 | €12,977 | €23,076 | +€10,099 | +77.8% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €162,838 | €187,859 | +€25,021 | +15.4% |
| Operating profit (loss) | 9901 | €67,586 | €79,416 | +€11,830 | +17.5% |
| Financial income | 75/76B | €6,680 | €8,219 | +€1,539 | +23.0% |
| Recurring financial income | 75 | €6,680 | €8,219 | +€1,539 | +23.0% |
| Financial charges | 65/66B | €43,834 | €56,145 | +€12,311 | +28.1% |
| Recurring financial charges | 65 | €43,834 | €56,145 | +€12,311 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €30,432 | €31,490 | +€1,058 | +3.5% |
| Transfer from deferred taxes | 780 | €14,142 | €14,142 | = | 0.0% |
| Income taxes | 67/77 | €20,867 | €19,757 | -€1,110 | -5.3% |
| Profit (loss) for the period | 9904 | €23,707 | €25,875 | +€2,168 | +9.1% |
| Transfer from tax-exempt reserves | 789 | €28,713 | €28,713 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,420 | €54,588 | +€2,168 | +4.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.