Gesti: 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.
Gesti
Largest movements
- Tangible fixed assets -€56,957
down €56,957 (-4.7%), from €1.2m to €1.2m
of which Land and buildings: -€55,456
- Debts after one year -€17,811
down €17,811 (-13.7%), from €130,468 to €112,657
- Other debts -€14,682
down €14,682 (-95.2%), from €15,416 to €734
- Provisions -€13,917
down €13,917 (-17.8%), from €78,278 to €64,361
- Reserves -€13,754
down €13,754 (-10.3%), from €133,224 to €119,470
of which Tax-exempt reserves: -€13,754
- Depreciation -€2,403
down €2,403 (-3.5%), from €67,693 to €65,290
- Taxes +€1,481
up €1,481 (+37.3%), from €3,968 to €5,449
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 | €1,252,962 | €1,199,125 | -€53,838 | -4.3% |
| Fixed assets | 21/28 | €1,223,000 | €1,166,042 | -€56,957 | -4.7% |
| Tangible fixed assets | 22/27 | €1,223,000 | €1,166,042 | -€56,957 | -4.7% |
| Land and buildings | 22 | €1,207,186 | €1,151,730 | -€55,456 | -4.6% |
| Plant, machinery and equipment | 23 | €3,619 | €2,032 | -€1,587 | -43.8% |
| Furniture and vehicles | 24 | €3,195 | €3,280 | +€85 | +2.7% |
| Other tangible fixed assets | 26 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €29,963 | €33,082 | +€3,120 | +10.4% |
| Amounts receivable within one year | 40/41 | €10,573 | €10,573 | = | 0.0% |
| Other amounts receivable | 41 | €10,573 | €10,573 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,390 | €22,056 | +€2,667 | +13.8% |
| Deferred charges and accrued income | 490/1 | - | €453 | +€453 | |
| Total equity and liabilities | 10/49 | €1,252,962 | €1,199,125 | -€53,838 | -4.3% |
| Equity | 10/15 | €1,012,373 | €1,000,719 | -€11,654 | -1.2% |
| Contributions | 10/11 | €766,231 | €766,231 | = | 0.0% |
| Capital | 10 | €766,231 | €766,231 | = | 0.0% |
| Issued capital | 100 | €766,231 | €766,231 | = | 0.0% |
| Reserves | 13 | €133,224 | €119,470 | -€13,754 | -10.3% |
| Non-distributable reserves | 130/1 | €16,264 | €16,264 | = | 0.0% |
| Legal reserve | 130 | €16,264 | €16,264 | = | 0.0% |
| Tax-exempt reserves | 132 | €116,960 | €103,206 | -€13,754 | -11.8% |
| Profit (loss) carried forward | 14 | €112,918 | €115,017 | +€2,100 | +1.9% |
| Provisions and deferred taxes | 16 | €78,278 | €64,361 | -€13,917 | -17.8% |
| Deferred taxes | 168 | €78,278 | €64,361 | -€13,917 | -17.8% |
| Amounts payable | 17/49 | €162,312 | €134,045 | -€28,267 | -17.4% |
| Amounts payable after more than one year | 17 | €130,468 | €112,657 | -€17,811 | -13.7% |
| Financial debts | 170/4 | €130,468 | €112,657 | -€17,811 | -13.7% |
| Amounts payable within one year | 42/48 | €31,844 | €21,388 | -€10,456 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €6,673 | €7,449 | +€776 | +11.6% |
| Trade debts | 44 | €3,180 | €6,789 | +€3,609 | +113% |
| Suppliers | 440/4 | €3,180 | €6,789 | +€3,609 | +113% |
| Taxes, remuneration and social security | 45 | €6,575 | €6,416 | -€159 | -2.4% |
| Taxes | 450/3 | €6,575 | €6,416 | -€159 | -2.4% |
| Other amounts payable | 47/48 | €15,416 | €734 | -€14,682 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,693 | €65,290 | -€2,403 | -3.5% |
| Other operating charges | 640/8 | €16,099 | €16,566 | +€467 | +2.9% |
| Gross operating margin | 9900 | €69,042 | €68,899 | -€143 | -0.2% |
| Operating profit (loss) | 9901 | -€14,750 | -€12,957 | +€1,793 | +12.2% |
| Financial charges | 65/66B | €7,468 | €7,166 | -€302 | -4.0% |
| Recurring financial charges | 65 | €7,468 | €7,166 | -€302 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,218 | -€20,122 | +€2,096 | +9.4% |
| Transfer from deferred taxes | 780 | €5,916 | €13,917 | +€8,001 | +135% |
| Income taxes | 67/77 | €3,968 | €5,449 | +€1,481 | +37.3% |
| Profit (loss) for the period | 9904 | -€20,269 | -€11,654 | +€8,615 | +42.5% |
| Transfer from tax-exempt reserves | 789 | €17,749 | €13,754 | -€3,995 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,521 | €2,100 | +€4,620 |
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 14 October 2026 via checked.be.