GESTIM ROUVROY: 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 ROUVROY
Largest movements
- Financial fixed assets -€75,000
down €75,000 (-13.5%), from €554,120 to €479,120
- Receivables within one year +€59,873
up €59,873 (+391.6%), from €15,291 to €75,164
of which Other amounts receivable: +€71,524
- Tangible fixed assets -€10,200
down €10,200 (-3.4%), from €300,843 to €290,643
of which Land and buildings: -€8,999
- Profit (loss) carried forward -€38,277
down €38,277 (-29.1%), from -€131,493 to -€169,770
- Other debts +€21,629
up €21,629 (+34.2%), from €63,219 to €84,848
- Debts after one year -€15,865
down €15,865 (-3.1%), from €514,050 to €498,185
- Gross operating margin -€12,886
down €12,886 (-235.8%), from -€5,465 to -€18,351
- Financial income +€1,555
up €1,555 (+598042.3%), from €0 to €1,555
- Financial charges -€718
down €718 (-10.8%), from €6,663 to €5,945
- Depreciation -€599
down €599 (-5.6%), from €10,799 to €10,200
- Other operating charges +€219
up €219 (+4.3%), from €5,117 to €5,336
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 | €875,074 | €844,993 | -€30,081 | -3.4% |
| Fixed assets | 21/28 | €854,963 | €769,763 | -€85,200 | -10.0% |
| Tangible fixed assets | 22/27 | €300,843 | €290,643 | -€10,200 | -3.4% |
| Land and buildings | 22 | €298,200 | €289,201 | -€8,999 | -3.0% |
| Plant, machinery and equipment | 23 | €1,754 | €970 | -€784 | -44.7% |
| Furniture and vehicles | 24 | €888 | €472 | -€417 | -46.9% |
| Financial fixed assets | 28 | €554,120 | €479,120 | -€75,000 | -13.5% |
| Current assets | 29/58 | €20,111 | €75,230 | +€55,119 | +274.1% |
| Amounts receivable within one year | 40/41 | €15,291 | €75,164 | +€59,873 | +391.6% |
| Trade receivables | 40 | €11,651 | - | -€11,651 | |
| Other amounts receivable | 41 | €3,640 | €75,164 | +€71,524 | +1964.8% |
| Cash at bank and in hand | 54/58 | €4,820 | €66 | -€4,754 | -98.6% |
| Total equity and liabilities | 10/49 | €875,074 | €844,993 | -€30,081 | -3.4% |
| Equity | 10/15 | €256,507 | €218,230 | -€38,277 | -14.9% |
| Contributions | 10/11 | €388,000 | €388,000 | = | 0.0% |
| Capital | 10 | €388,000 | €388,000 | = | 0.0% |
| Issued capital | 100 | €388,000 | €388,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,493 | -€169,770 | -€38,277 | -29.1% |
| Amounts payable | 17/49 | €618,567 | €626,763 | +€8,196 | +1.3% |
| Amounts payable after more than one year | 17 | €514,050 | €498,185 | -€15,865 | -3.1% |
| Financial debts | 170/4 | €514,050 | €498,185 | -€15,865 | -3.1% |
| Amounts payable within one year | 42/48 | €104,517 | €128,578 | +€24,061 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €40,639 | €41,365 | +€726 | +1.8% |
| Trade debts | 44 | €446 | €1,050 | +€604 | +135.3% |
| Suppliers | 440/4 | €446 | €1,050 | +€604 | +135.3% |
| Taxes, remuneration and social security | 45 | €213 | €1,315 | +€1,102 | +516.9% |
| Taxes | 450/3 | €213 | €1,315 | +€1,102 | +516.9% |
| Other amounts payable | 47/48 | €63,219 | €84,848 | +€21,629 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,799 | €10,200 | -€599 | -5.6% |
| Other operating charges | 640/8 | €5,117 | €5,336 | +€219 | +4.3% |
| Gross operating margin | 9900 | -€5,465 | -€18,351 | -€12,886 | -235.8% |
| Operating profit (loss) | 9901 | -€21,381 | -€33,887 | -€12,506 | -58.5% |
| Financial income | 75/76B | €0 | €1,555 | +€1,555 | +598042.3% |
| Recurring financial income | 75 | €0 | €1,555 | +€1,555 | +598042.3% |
| Financial charges | 65/66B | €6,663 | €5,945 | -€718 | -10.8% |
| Recurring financial charges | 65 | €6,663 | €5,945 | -€718 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,043 | -€38,277 | -€10,233 | -36.5% |
| Profit (loss) for the period | 9904 | -€28,043 | -€38,277 | -€10,233 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,043 | -€38,277 | -€10,233 | -36.5% |
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.