GESTI CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€422,374
up €422,374 (+109.4%), from €386,214 to €808,588
of which Other amounts receivable: +€622,363
- Cash +€31,282
up €31,282 (+329.5%), from €9,494 to €40,776
- Intangible fixed assets +€11,510
new in 2025: €11,510
- Profit (loss) carried forward +€328,641
up €328,641, from -€227,189 to €101,452
- Other debts +€231,855
up €231,855 (+58.0%), from €399,422 to €631,277
- Trade debts -€116,898
down €116,898 (-52.6%), from €222,083 to €105,185
- Tax, wage and social debts +€22,378
up €22,378 (+37.5%), from €59,679 to €82,057
of which Remuneration and social security: +€16,708
- Gross operating margin +€460,246
up €460,246 (+141.9%), from €324,393 to €784,639
- Staff costs +€126,098
up €126,098 (+71.7%), from €175,878 to €301,977
- Taxes +€102,483
up €102,483 (+4321.2%), from €2,372 to €104,855
- Other operating charges +€12,249
up €12,249 (+168.1%), from €7,286 to €19,534
- Financial income +€12,148
up €12,148 (+1954.2%), from €622 to €12,770
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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,826 | €926,170 | +€459,344 | +98.4% |
| Fixed assets | 21/28 | €59,829 | €67,039 | +€7,210 | +12.1% |
| Intangible fixed assets | 21 | - | €11,510 | +€11,510 | |
| Tangible fixed assets | 22/27 | €59,466 | €55,166 | -€4,300 | -7.2% |
| Furniture and vehicles | 24 | €53,288 | €50,350 | -€2,938 | -5.5% |
| Other tangible fixed assets | 26 | €6,178 | €4,816 | -€1,362 | -22.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €406,997 | €859,131 | +€452,134 | +111.1% |
| Amounts receivable within one year | 40/41 | €386,214 | €808,588 | +€422,374 | +109.4% |
| Trade receivables | 40 | €385,931 | €185,942 | -€199,990 | -51.8% |
| Other amounts receivable | 41 | €283 | €622,646 | +€622,363 | +219970.7% |
| Cash at bank and in hand | 54/58 | €9,494 | €40,776 | +€31,282 | +329.5% |
| Deferred charges and accrued income | 490/1 | €11,289 | €9,767 | -€1,521 | -13.5% |
| Total equity and liabilities | 10/49 | €466,826 | €926,170 | +€459,344 | +98.4% |
| Equity | 10/15 | -€220,989 | €107,652 | +€328,641 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,189 | €101,452 | +€328,641 | |
| Amounts payable | 17/49 | €687,815 | €818,519 | +€130,703 | +19.0% |
| Amounts payable after more than one year | 17 | €1,670 | €0 | -€1,670 | -100.0% |
| Financial debts | 170/4 | €1,670 | €0 | -€1,670 | -100.0% |
| Amounts payable within one year | 42/48 | €686,145 | €818,519 | +€132,374 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €4,961 | €0 | -€4,961 | -100.0% |
| Trade debts | 44 | €222,083 | €105,185 | -€116,898 | -52.6% |
| Suppliers | 440/4 | €222,083 | €105,185 | -€116,898 | -52.6% |
| Taxes, remuneration and social security | 45 | €59,679 | €82,057 | +€22,378 | +37.5% |
| Taxes | 450/3 | €47,134 | €52,804 | +€5,670 | +12.0% |
| Remuneration and social security | 454/9 | €12,545 | €29,253 | +€16,708 | +133.2% |
| Other amounts payable | 47/48 | €399,422 | €631,277 | +€231,855 | +58.0% |
| Non-recurring operating income | 76A | - | €13,575 | +€13,575 | |
| Remuneration, social security and pensions | 62 | €175,878 | €301,977 | +€126,098 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,026 | €40,786 | -€2,240 | -5.2% |
| Other operating charges | 640/8 | €7,286 | €19,534 | +€12,249 | +168.1% |
| Gross operating margin | 9900 | €324,393 | €784,639 | +€460,246 | +141.9% |
| Operating profit (loss) | 9901 | €98,203 | €422,342 | +€324,139 | +330.1% |
| Financial income | 75/76B | €622 | €12,770 | +€12,148 | +1954.2% |
| Recurring financial income | 75 | €622 | €12,770 | +€12,148 | +1954.2% |
| Financial charges | 65/66B | €1,767 | €1,617 | -€150 | -8.5% |
| Recurring financial charges | 65 | €1,767 | €1,617 | -€150 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €97,058 | €433,496 | +€336,437 | +346.6% |
| Income taxes | 67/77 | €2,372 | €104,855 | +€102,483 | +4321.2% |
| Profit (loss) for the period | 9904 | €94,686 | €328,641 | +€233,954 | +247.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,686 | €328,641 | +€233,954 | +247.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 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.