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GESTICARO: what changed

Two fiscal 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

GESTICARO

BE 0807.389.396
NACE 69.201, Certified accountants and tax accountants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€16
2023 · €347-€331
Equity
€17,387
2023 · €17,371+€16
Cash
€127
2023 · €952-€826
Balance sheet total
€41,626
2023 · €34,727+€6,899

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€9,799

    up €9,799 (+50.4%), from €19,428 to €29,227

    of which Other amounts receivable: +€7,549

  • Tangible fixed assets -€1,993

    down €1,993 (-16.2%), from €12,322 to €10,329

  • Cash -€826

    down €826 (-86.7%), from €952 to €127

    mainly Receivables within one year (-€9,799)

Equity and liabilities
  • Trade debts +€6,146

    up €6,146 (+44.3%), from €13,870 to €20,015

  • Tax, wage and social debts +€737

    up €737 (+21.1%), from €3,487 to €4,224

    of which Taxes: +€1,450

Income statement
  • Taxes +€4,224

    up €4,224 (+570760.8%), from €1 to €4,224

  • Depreciation -€2,371

    down €2,371 (-54.3%), from €4,363 to €1,993

  • Staff costs +€1,362

    up €1,362 (+18.0%), from €7,567 to €8,929

  • Other operating charges -€1,348

    down €1,348 (-43.7%), from €3,083 to €1,735

  • Gross operating margin +€1,311

    up €1,311 (+8.5%), from €15,350 to €16,661

From the 2023 result to the 2024 result

effect on the 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 2023 €347
Gross operating margin +€1,311
Staff costs -€1,362
Depreciation +€2,371
Other operating charges +€1,348
Other operating items -€271
Financial income +€487
Financial charges +€9
Taxes -€4,224
Result 2024 €16

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€826
Investment €0
Financing €0
Cash 2023 €952
Net result for the year +€16
Depreciation +€1,993
Receivables within one year -€9,799
Deferred charges and accrued income +€81
Trade debts +€6,146
Tax, wage and social debts +€737
Cash 2024 €127
Every line side by side 37 lines
Line Code 2023 2024 Change %
Total assets 20/58 €34,727 €41,626 +€6,899 +19.9%
Fixed assets 21/28 €12,437 €10,444 -€1,993 -16.0%
Tangible fixed assets 22/27 €12,322 €10,329 -€1,993 -16.2%
Other tangible fixed assets 26 €12,322 €10,329 -€1,993 -16.2%
Financial fixed assets 28 €115 €115 = 0.0%
Current assets 29/58 €22,291 €31,182 +€8,892 +39.9%
Amounts receivable within one year 40/41 €19,428 €29,227 +€9,799 +50.4%
Trade receivables 40 €11,728 €13,978 +€2,250 +19.2%
Other amounts receivable 41 €7,700 €15,249 +€7,549 +98.0%
Cash at bank and in hand 54/58 €952 €127 -€826 -86.7%
Deferred charges and accrued income 490/1 €1,910 €1,829 -€81 -4.2%
Total equity and liabilities 10/49 €34,727 €41,626 +€6,899 +19.9%
Equity 10/15 €17,371 €17,387 +€16 +0.1%
Contributions 10/11 €18,750 €18,750 = 0.0%
Profit (loss) carried forward 14 -€1,379 -€1,363 +€16 +1.2%
Amounts payable 17/49 €17,357 €24,240 +€6,883 +39.7%
Amounts payable within one year 42/48 €17,357 €24,240 +€6,883 +39.7%
Trade debts 44 €13,870 €20,015 +€6,146 +44.3%
Suppliers 440/4 €13,870 €20,015 +€6,146 +44.3%
Taxes, remuneration and social security 45 €3,487 €4,224 +€737 +21.1%
Taxes 450/3 €2,774 €4,224 +€1,450 +52.3%
Remuneration and social security 454/9 €713 - -€713
Non-recurring operating income 76A - €2,374 +€2,374
Remuneration, social security and pensions 62 €7,567 €8,929 +€1,362 +18.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,363 €1,993 -€2,371 -54.3%
Other operating charges 640/8 €3,083 €1,735 -€1,348 -43.7%
Non-recurring operating charges 66A - €271 +€271
Gross operating margin 9900 €15,350 €16,661 +€1,311 +8.5%
Operating profit (loss) 9901 €337 €3,733 +€3,397 +1009.0%
Financial income 75/76B €417 €904 +€487 +116.6%
Recurring financial income 75 €417 €904 +€487 +116.6%
Financial charges 65/66B €406 €397 -€9 -2.2%
Recurring financial charges 65 €406 €397 -€9 -2.2%
Profit (loss) for the period before taxes 9903 €348 €4,240 +€3,892 +1117.7%
Income taxes 67/77 €1 €4,224 +€4,224 +570760.8%
Profit (loss) for the period 9904 €347 €16 -€331 -95.4%
Profit (loss) for the period to be appropriated 9905 €347 €16 -€331 -95.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.