Gesti-Basseille: 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.
What changed
Gesti-Basseille
NACE 68.121, Development of residential building projects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€55,935
2024 · €32,972+€22,964
Equity
€1.1m
2024 · €1.1m+€55,935
Cash
€13,588
2024 · €6,608+€6,979
Balance sheet total
€3.2m
2024 · €2.8m+€417,735
Largest movements
Assets
- Receivables within one year +€476,545
up €476,545 (+217.1%), from €219,467 to €696,012
of which Trade receivables: +€572,831
- Tangible fixed assets -€89,085
down €89,085 (-4.4%), from €2.0m to €2.0m
of which Land and buildings: -€83,496
Equity and liabilities
- Other debts +€136,930
up €136,930 (+163.8%), from €83,578 to €220,508
- Debts after one year +€115,166
up €115,166 (+10.4%), from €1.1m to €1.2m
- Current portion of long-term debt +€73,886
up €73,886 (+45.1%), from €163,682 to €237,568
- Trade debts +€64,548
up €64,548 (+51.7%), from €124,948 to €189,496
- Profit (loss) carried forward +€55,095
new in 2025: €55,095
Income statement
- Gross operating margin +€62,952
up €62,952 (+20.8%), from €302,358 to €365,310
- Financial charges +€22,877
up €22,877 (+51.2%), from €44,683 to €67,560
- Other operating charges +€14,171
up €14,171 (+47.1%), from €30,071 to €44,242
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.
Result 2024
€32,972
Gross operating margin
+€62,952
Staff costs
-€3,501
Depreciation
-€2,298
Other operating charges
-€14,171
Financial income
-€760
Financial charges
-€22,877
Taxes
+€3,619
Result 2025
€55,935
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.
From operations
-€137,885
Investment
-€46,767
Financing
+€191,632
Cash 2024
€6,608
From operations (derived)
-€137,885
Net result for the year
+€55,935
Depreciation
+€135,852
Receivables within one year
-€476,545
Deferred charges and accrued income
-€23,295
Provisions
-€686
Trade debts
+€64,548
Tax, wage and social debts
-€5,700
Other debts
+€136,930
Accrued charges and deferred income
-€24,922
Investment (derived)
-€46,767
Investment in fixed assets (net)
-€46,767
Financing
+€191,632
Debts after one year
+€115,166
Current portion of long-term debt
+€73,886
Short-term financial debts
+€2,580
Cash 2025
€13,588
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,765,943 | €3,183,679 | +€417,735 | +15.1% |
| Fixed assets | 21/28 | €2,524,560 | €2,435,476 | -€89,085 | -3.5% |
| Tangible fixed assets | 22/27 | €2,047,188 | €1,958,103 | -€89,085 | -4.4% |
| Land and buildings | 22 | €2,037,010 | €1,953,514 | -€83,496 | -4.1% |
| Plant, machinery and equipment | 23 | €577 | - | -€577 | |
| Furniture and vehicles | 24 | €9,326 | €4,589 | -€4,737 | -50.8% |
| Other tangible fixed assets | 26 | €275 | - | -€275 | |
| Financial fixed assets | 28 | €477,373 | €477,373 | = | 0.0% |
| Current assets | 29/58 | €241,383 | €748,203 | +€506,820 | +210.0% |
| Amounts receivable within one year | 40/41 | €219,467 | €696,012 | +€476,545 | +217.1% |
| Trade receivables | 40 | €122,871 | €695,702 | +€572,831 | +466.2% |
| Other amounts receivable | 41 | €96,596 | €311 | -€96,286 | -99.7% |
| Cash at bank and in hand | 54/58 | €6,608 | €13,588 | +€6,979 | +105.6% |
| Deferred charges and accrued income | 490/1 | €15,308 | €38,603 | +€23,295 | +152.2% |
| Total equity and liabilities | 10/49 | €2,765,943 | €3,183,679 | +€417,735 | +15.1% |
| Equity | 10/15 | €1,064,472 | €1,120,407 | +€55,935 | +5.3% |
| Contributions | 10/11 | €546,000 | €546,000 | = | 0.0% |
| Capital | 10 | €546,000 | €546,000 | = | 0.0% |
| Issued capital | 100 | €546,000 | €546,000 | = | 0.0% |
| Revaluation surpluses | 12 | €251,920 | €251,920 | = | 0.0% |
| Reserves | 13 | €266,552 | €267,392 | +€841 | +0.3% |
| Non-distributable reserves | 130/1 | €22,781 | €25,681 | +€2,900 | +12.7% |
| Legal reserve | 130 | €22,781 | €25,681 | +€2,900 | +12.7% |
| Tax-exempt reserves | 132 | €33,278 | €31,219 | -€2,059 | -6.2% |
| Distributable reserves | 133 | €210,493 | €210,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €55,095 | +€55,095 | |
| Provisions and deferred taxes | 16 | €7,093 | €6,406 | -€686 | -9.7% |
| Deferred taxes | 168 | €7,093 | €6,406 | -€686 | -9.7% |
| Amounts payable | 17/49 | €1,694,379 | €2,056,866 | +€362,487 | +21.4% |
| Amounts payable after more than one year | 17 | €1,102,626 | €1,217,792 | +€115,166 | +10.4% |
| Financial debts | 170/4 | €1,102,626 | €1,217,792 | +€115,166 | +10.4% |
| Amounts payable within one year | 42/48 | €549,980 | €822,223 | +€272,243 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | €163,682 | €237,568 | +€73,886 | +45.1% |
| Financial debts | 43 | €137,184 | €139,764 | +€2,580 | +1.9% |
| Credit institutions | 430/8 | €137,184 | €139,764 | +€2,580 | +1.9% |
| Trade debts | 44 | €124,948 | €189,496 | +€64,548 | +51.7% |
| Suppliers | 440/4 | €124,948 | €189,496 | +€64,548 | +51.7% |
| Taxes, remuneration and social security | 45 | €40,587 | €34,887 | -€5,700 | -14.0% |
| Taxes | 450/3 | €37,702 | €23,952 | -€13,750 | -36.5% |
| Remuneration and social security | 454/9 | €2,886 | €10,935 | +€8,050 | +279.0% |
| Other amounts payable | 47/48 | €83,578 | €220,508 | +€136,930 | +163.8% |
| Accrued charges and deferred income | 492/3 | €41,773 | €16,851 | -€24,922 | -59.7% |
| Remuneration, social security and pensions | 62 | €39,251 | €42,753 | +€3,501 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,554 | €135,852 | +€2,298 | +1.7% |
| Other operating charges | 640/8 | €30,071 | €44,242 | +€14,171 | +47.1% |
| Gross operating margin | 9900 | €302,358 | €365,310 | +€62,952 | +20.8% |
| Operating profit (loss) | 9901 | €99,482 | €142,463 | +€42,981 | +43.2% |
| Financial income | 75/76B | €762 | €3 | -€760 | -99.6% |
| Recurring financial income | 75 | €762 | €3 | -€760 | -99.6% |
| Financial charges | 65/66B | €44,683 | €67,560 | +€22,877 | +51.2% |
| Recurring financial charges | 65 | €44,683 | €67,560 | +€22,877 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €55,562 | €74,906 | +€19,344 | +34.8% |
| Transfer from deferred taxes | 780 | €686 | €686 | = | 0.0% |
| Income taxes | 67/77 | €23,277 | €19,657 | -€3,619 | -15.5% |
| Profit (loss) for the period | 9904 | €32,972 | €55,935 | +€22,964 | +69.6% |
| Transfer from tax-exempt reserves | 789 | €2,059 | €2,059 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,031 | €57,994 | +€22,964 | +65.6% |
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 11 October 2026 via checked.be.