GESTI-MANAGEMENT: 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-MANAGEMENT
Largest movements
- Cash -€5,244
down €5,244 (-32.6%), from €16,094 to €10,850
mainly Net result for the year (-€3,335) and Other debts (-€1,801)
- Profit (loss) carried forward -€3,335
down €3,335 (-7.3%), from -€45,723 to -€49,058
- Other debts -€1,801
down €1,801 (-2.5%), from €72,622 to €70,821
- Gross operating margin +€178
up €178 (+7.3%), from -€2,425 to -€2,247
- Financial charges -€103
down €103 (-14.6%), from €703 to €600
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
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 | €35,093 | €29,942 | -€5,152 | -14.7% |
| Fixed assets | 21/28 | €18,750 | €18,750 | = | 0.0% |
| Financial fixed assets | 28 | €18,750 | €18,750 | = | 0.0% |
| Current assets | 29/58 | €16,343 | €11,192 | -€5,152 | -31.5% |
| Cash at bank and in hand | 54/58 | €16,094 | €10,850 | -€5,244 | -32.6% |
| Deferred charges and accrued income | 490/1 | €250 | €342 | +€92 | +36.7% |
| Total equity and liabilities | 10/49 | €35,093 | €29,942 | -€5,152 | -14.7% |
| Equity | 10/15 | -€37,663 | -€40,998 | -€3,335 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,723 | -€49,058 | -€3,335 | -7.3% |
| Amounts payable | 17/49 | €72,757 | €70,940 | -€1,817 | -2.5% |
| Amounts payable within one year | 42/48 | €72,674 | €70,940 | -€1,734 | -2.4% |
| Trade debts | 44 | €52 | €119 | +€67 | +130.3% |
| Suppliers | 440/4 | €52 | €119 | +€67 | +130.3% |
| Other amounts payable | 47/48 | €72,622 | €70,821 | -€1,801 | -2.5% |
| Accrued charges and deferred income | 492/3 | €83 | - | -€83 | |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€2,425 | -€2,247 | +€178 | +7.3% |
| Operating profit (loss) | 9901 | -€2,898 | -€2,735 | +€163 | +5.6% |
| Financial charges | 65/66B | €703 | €600 | -€103 | -14.6% |
| Recurring financial charges | 65 | €703 | €600 | -€103 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,601 | -€3,335 | +€266 | +7.4% |
| Profit (loss) for the period | 9904 | -€3,601 | -€3,335 | +€266 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,601 | -€3,335 | +€266 | +7.4% |
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 12 October 2026 via checked.be.