GESTIA: 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.
GESTIA
Largest movements
- Tangible fixed assets +€22,354
up €22,354 (+100.1%), from €22,340 to €44,694
of which Furniture and vehicles: +€18,899
- Receivables within one year +€15,042
up €15,042 (+17.5%), from €85,986 to €101,028
of which Trade receivables: +€15,850
- Cash +€12,964
up €12,964 (+7.4%), from €175,385 to €188,349
mainly Net result for the year (+€53,276) and Trade debts (+€26,061)
- Reserves +€53,276
up €53,276 (+26.9%), from €197,910 to €251,186
- Trade debts +€26,061
up €26,061 (+290.2%), from €8,980 to €35,041
- Accrued charges and deferred income -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tax, wage and social debts -€13,976
down €13,976 (-43.1%), from €32,402 to €18,426
of which Taxes: -€12,825
- Gross operating margin +€54,560
up €54,560 (+29.4%), from €185,630 to €240,190
- Staff costs +€38,999
up €38,999 (+34.5%), from €112,948 to €151,947
- Depreciation +€9,689
up €9,689 (+1760.5%), from €550 to €10,240
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 | €283,710 | €334,071 | +€50,361 | +17.8% |
| Fixed assets | 21/28 | €22,340 | €44,694 | +€22,354 | +100.1% |
| Tangible fixed assets | 22/27 | €22,340 | €44,694 | +€22,354 | +100.1% |
| Plant, machinery and equipment | 23 | - | €3,456 | +€3,456 | |
| Furniture and vehicles | 24 | €22,340 | €41,238 | +€18,899 | +84.6% |
| Current assets | 29/58 | €261,371 | €289,377 | +€28,007 | +10.7% |
| Amounts receivable within one year | 40/41 | €85,986 | €101,028 | +€15,042 | +17.5% |
| Trade receivables | 40 | €82,771 | €98,621 | +€15,850 | +19.1% |
| Other amounts receivable | 41 | €3,215 | €2,407 | -€808 | -25.1% |
| Cash at bank and in hand | 54/58 | €175,385 | €188,349 | +€12,964 | +7.4% |
| Total equity and liabilities | 10/49 | €283,710 | €334,071 | +€50,361 | +17.8% |
| Equity | 10/15 | €204,110 | €257,386 | +€53,276 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,910 | €251,186 | +€53,276 | +26.9% |
| Distributable reserves | 133 | €197,910 | €251,186 | +€53,276 | +26.9% |
| Amounts payable | 17/49 | €79,601 | €76,685 | -€2,915 | -3.7% |
| Amounts payable within one year | 42/48 | €64,601 | €76,685 | +€12,085 | +18.7% |
| Trade debts | 44 | €8,980 | €35,041 | +€26,061 | +290.2% |
| Suppliers | 440/4 | €8,980 | €35,041 | +€26,061 | +290.2% |
| Advances received on contracts in progress | 46 | €23,219 | €23,219 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,402 | €18,426 | -€13,976 | -43.1% |
| Taxes | 450/3 | €14,275 | €1,449 | -€12,825 | -89.8% |
| Remuneration and social security | 454/9 | €18,127 | €16,976 | -€1,151 | -6.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | €0 | -€15,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €112,948 | €151,947 | +€38,999 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €10,240 | +€9,689 | +1760.5% |
| Other operating charges | 640/8 | €1,006 | €3,232 | +€2,226 | +221.2% |
| Gross operating margin | 9900 | €185,630 | €240,190 | +€54,560 | +29.4% |
| Operating profit (loss) | 9901 | €71,125 | €74,770 | +€3,645 | +5.1% |
| Financial income | 75/76B | €90 | €0 | -€90 | -100.0% |
| Recurring financial income | 75 | €90 | €0 | -€90 | -100.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.5% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €71,172 | €74,725 | +€3,554 | +5.0% |
| Income taxes | 67/77 | €19,275 | €21,449 | +€2,175 | +11.3% |
| Profit (loss) for the period | 9904 | €51,897 | €53,276 | +€1,379 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,897 | €53,276 | +€1,379 | +2.7% |
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 10 October 2026 via checked.be.