GESTI-CONSEILS & PARTNERS: 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-CONSEILS & PARTNERS
Largest movements
- Receivables within one year -€12,753
down €12,753 (-24.5%), from €52,029 to €39,276
of which Other amounts receivable: -€7,348
- Cash +€2,552
up €2,552 (+225%), from €1,135 to €3,688
mainly Receivables within one year (+€12,753) and Net result for the year (+€7,272)
- Short-term financial debts -€9,066
down €9,066 (-97.2%), from €9,326 to €260
- Other debts -€7,911
no longer reported in 2025 (was €7,911)
- Profit (loss) carried forward +€7,272
up €7,272 (+58.7%), from -€12,392 to -€5,120
- Trade debts -€1,577
down €1,577 (-58.5%), from €2,697 to €1,120
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Other operating charges -€4,548
down €4,548 (-90.3%), from €5,036 to €487
- Gross operating margin -€4,509
down €4,509 (-33.9%), from €13,283 to €8,773
- Financial charges -€427
down €427 (-28.1%), from €1,519 to €1,092
- Financial income -€233
down €233 (-59.3%), from €393 to €160
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 | €53,478 | €43,195 | -€10,283 | -19.2% |
| Fixed assets | 21/28 | €314 | €232 | -€82 | -26.0% |
| Tangible fixed assets | 22/27 | €218 | €136 | -€82 | -37.5% |
| Furniture and vehicles | 24 | €218 | €136 | -€82 | -37.5% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €53,164 | €42,963 | -€10,201 | -19.2% |
| Amounts receivable within one year | 40/41 | €52,029 | €39,276 | -€12,753 | -24.5% |
| Trade receivables | 40 | €26,354 | €20,949 | -€5,406 | -20.5% |
| Other amounts receivable | 41 | €25,675 | €18,327 | -€7,348 | -28.6% |
| Cash at bank and in hand | 54/58 | €1,135 | €3,688 | +€2,552 | +225% |
| Total equity and liabilities | 10/49 | €53,478 | €43,195 | -€10,283 | -19.2% |
| Equity | 10/15 | €30,163 | €37,436 | +€7,272 | +24.1% |
| Contributions | 10/11 | €42,132 | €42,132 | = | 0.0% |
| Reserves | 13 | €424 | €424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €424 | €424 | = | 0.0% |
| Reserves not available under the articles | 1311 | €424 | €424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,392 | -€5,120 | +€7,272 | +58.7% |
| Amounts payable | 17/49 | €23,315 | €5,760 | -€17,555 | -75.3% |
| Amounts payable within one year | 42/48 | €23,315 | €4,760 | -€18,555 | -79.6% |
| Financial debts | 43 | €9,326 | €260 | -€9,066 | -97.2% |
| Credit institutions | 430/8 | €9,326 | €260 | -€9,066 | -97.2% |
| Trade debts | 44 | €2,697 | €1,120 | -€1,577 | -58.5% |
| Suppliers | 440/4 | €2,697 | €1,120 | -€1,577 | -58.5% |
| Taxes, remuneration and social security | 45 | €3,380 | €3,380 | = | 0.0% |
| Taxes | 450/3 | €3,380 | €3,380 | = | 0.0% |
| Other amounts payable | 47/48 | €7,911 | - | -€7,911 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €82 | = | 0.0% |
| Other operating charges | 640/8 | €5,036 | €487 | -€4,548 | -90.3% |
| Gross operating margin | 9900 | €13,283 | €8,773 | -€4,509 | -33.9% |
| Operating profit (loss) | 9901 | €8,165 | €8,204 | +€39 | +0.5% |
| Financial income | 75/76B | €393 | €160 | -€233 | -59.3% |
| Recurring financial income | 75 | €393 | €160 | -€233 | -59.3% |
| Financial charges | 65/66B | €1,519 | €1,092 | -€427 | -28.1% |
| Recurring financial charges | 65 | €1,519 | €1,092 | -€427 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €7,039 | €7,272 | +€233 | +3.3% |
| Profit (loss) for the period | 9904 | €7,039 | €7,272 | +€233 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,039 | €7,272 | +€233 | +3.3% |
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 31 October 2026 via checked.be.