GESTIM DAMPICOURT: 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.
GESTIM DAMPICOURT
Largest movements
- Receivables within one year -€12,293
down €12,293 (-30.2%), from €40,661 to €28,368
of which Other amounts receivable: -€9,903
- Cash -€4,181
down €4,181 (-39.7%), from €10,526 to €6,345
mainly Trade debts (-€35,527) and Investment in fixed assets (net) (-€1,378)
- Tangible fixed assets -€3,110
down €3,110 (-2.5%), from €126,871 to €123,761
- Trade debts -€35,527
down €35,527 (-97.1%), from €36,577 to €1,050
- Profit (loss) carried forward +€13,637
up €13,637 (+8,096%), from €168 to €13,805
- Other debts +€2,401
up €2,401 (+214%), from €1,120 to €3,521
- Gross operating margin +€19,999
up €19,999 (+621%), from €3,222 to €23,220
- Taxes +€1,746
new in 2025: €1,746
- Financial income +€878
up €878 (+17,564%), from €5 to €883
- Depreciation -€459
down €459 (-9.3%), from €4,947 to €4,488
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 | €178,058 | €158,474 | -€19,584 | -11.0% |
| Fixed assets | 21/28 | €126,871 | €123,761 | -€3,110 | -2.5% |
| Tangible fixed assets | 22/27 | €126,871 | €123,761 | -€3,110 | -2.5% |
| Land and buildings | 22 | €126,871 | €123,761 | -€3,110 | -2.5% |
| Current assets | 29/58 | €51,187 | €34,713 | -€16,474 | -32.2% |
| Amounts receivable within one year | 40/41 | €40,661 | €28,368 | -€12,293 | -30.2% |
| Trade receivables | 40 | €6,180 | €3,791 | -€2,390 | -38.7% |
| Other amounts receivable | 41 | €34,481 | €24,578 | -€9,903 | -28.7% |
| Cash at bank and in hand | 54/58 | €10,526 | €6,345 | -€4,181 | -39.7% |
| Total equity and liabilities | 10/49 | €178,058 | €158,474 | -€19,584 | -11.0% |
| Equity | 10/15 | €138,520 | €152,156 | +€13,637 | +9.8% |
| Contributions | 10/11 | €137,734 | €137,734 | = | 0.0% |
| Reserves | 13 | €617 | €617 | = | 0.0% |
| Distributable reserves | 133 | €617 | €617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168 | €13,805 | +€13,637 | +8,096% |
| Amounts payable | 17/49 | €39,538 | €6,317 | -€33,221 | -84.0% |
| Amounts payable within one year | 42/48 | €38,978 | €6,317 | -€32,661 | -83.8% |
| Current portion of amounts payable after more than one year | 42 | €1,281 | - | -€1,281 | |
| Trade debts | 44 | €36,577 | €1,050 | -€35,527 | -97.1% |
| Suppliers | 440/4 | €36,577 | €1,050 | -€35,527 | -97.1% |
| Taxes, remuneration and social security | 45 | - | €1,746 | +€1,746 | |
| Taxes | 450/3 | - | €1,746 | +€1,746 | |
| Other amounts payable | 47/48 | €1,120 | €3,521 | +€2,401 | +214% |
| Accrued charges and deferred income | 492/3 | €560 | - | -€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,947 | €4,488 | -€459 | -9.3% |
| Other operating charges | 640/8 | €3,847 | €4,051 | +€205 | +5.3% |
| Gross operating margin | 9900 | €3,222 | €23,220 | +€19,999 | +621% |
| Operating profit (loss) | 9901 | -€5,572 | €14,681 | +€20,253 | |
| Financial income | 75/76B | €5 | €883 | +€878 | +17,564% |
| Recurring financial income | 75 | €5 | €883 | +€878 | +17,564% |
| Financial charges | 65/66B | €147 | €181 | +€34 | +23.3% |
| Recurring financial charges | 65 | €147 | €181 | +€34 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,713 | €15,383 | +€21,097 | |
| Income taxes | 67/77 | - | €1,746 | +€1,746 | |
| Profit (loss) for the period | 9904 | -€5,713 | €13,637 | +€19,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,713 | €13,637 | +€19,350 |
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 19 October 2026 via checked.be.