GESTIDENT: 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.
GESTIDENT
Largest movements
- Cash +€158,690
up €158,690 (+303.0%), from €52,364 to €211,054
mainly Current investments (+€100,000) and Net result for the year (+€79,631)
- Current investments -€100,000
no longer reported in 2024 (was €100,000)
- Receivables within one year -€43,882
no longer reported in 2024 (was €43,882)
of which Other amounts receivable: -€42,202
- Deferred charges and accrued income -€2,439
down €2,439 (-16.6%), from €14,689 to €12,250
- Reserves +€17,131
up €17,131 (+9.0%), from €191,276 to €208,406
- Tax, wage and social debts -€3,087
down €3,087 (-18.0%), from €17,153 to €14,067
- Gross operating margin +€14,140
up €14,140 (+16.7%), from €84,679 to €98,819
- Financial income +€3,176
up €3,176 (+31757600.0%), from €0 to €3,176
- Taxes +€2,866
up €2,866 (+16.7%), from €17,153 to €20,019
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,265 | €229,237 | +€12,972 | +6.0% |
| Fixed assets | 21/28 | €5,330 | €5,932 | +€602 | +11.3% |
| Tangible fixed assets | 22/27 | €5,330 | €5,932 | +€602 | +11.3% |
| Plant, machinery and equipment | 23 | €2,044 | €1,826 | -€218 | -10.7% |
| Furniture and vehicles | 24 | €3,286 | €4,106 | +€820 | +25.0% |
| Current assets | 29/58 | €210,935 | €223,305 | +€12,369 | +5.9% |
| Amounts receivable within one year | 40/41 | €43,882 | - | -€43,882 | |
| Trade receivables | 40 | €1,680 | - | -€1,680 | |
| Other amounts receivable | 41 | €42,202 | - | -€42,202 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €52,364 | €211,054 | +€158,690 | +303.0% |
| Deferred charges and accrued income | 490/1 | €14,689 | €12,250 | -€2,439 | -16.6% |
| Total equity and liabilities | 10/49 | €216,265 | €229,237 | +€12,972 | +6.0% |
| Equity | 10/15 | €196,276 | €213,406 | +€17,131 | +8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €191,276 | €208,406 | +€17,131 | +9.0% |
| Distributable reserves | 133 | €191,276 | €208,406 | +€17,131 | +9.0% |
| Amounts payable | 17/49 | €19,989 | €15,831 | -€4,159 | -20.8% |
| Amounts payable within one year | 42/48 | €18,309 | €15,831 | -€2,479 | -13.5% |
| Trade debts | 44 | €1,156 | €761 | -€395 | -34.2% |
| Suppliers | 440/4 | €1,156 | €761 | -€395 | -34.2% |
| Taxes, remuneration and social security | 45 | €17,153 | €14,067 | -€3,087 | -18.0% |
| Taxes | 450/3 | €17,153 | €14,067 | -€3,087 | -18.0% |
| Other amounts payable | 47/48 | - | €1,003 | +€1,003 | |
| Accrued charges and deferred income | 492/3 | €1,680 | - | -€1,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €1,177 | +€626 | +113.8% |
| Other operating charges | 640/8 | - | €655 | +€655 | |
| Gross operating margin | 9900 | €84,679 | €98,819 | +€14,140 | +16.7% |
| Operating profit (loss) | 9901 | €84,129 | €96,987 | +€12,859 | +15.3% |
| Financial income | 75/76B | €0 | €3,176 | +€3,176 | +31757600.0% |
| Recurring financial income | 75 | €0 | €3,176 | +€3,176 | +31757600.0% |
| Financial charges | 65/66B | €885 | €513 | -€372 | -42.0% |
| Recurring financial charges | 65 | €885 | €513 | -€372 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €83,244 | €99,650 | +€16,407 | +19.7% |
| Income taxes | 67/77 | €17,153 | €20,019 | +€2,866 | +16.7% |
| Profit (loss) for the period | 9904 | €66,090 | €79,631 | +€13,540 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,090 | €79,631 | +€13,540 | +20.5% |
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.