GESTIMED: 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.
GESTIMED
Largest movements
- Receivables within one year -€6,955
down €6,955 (-74.8%), from €9,300 to €2,345
of which Trade receivables: -€8,005
- Cash -€806
down €806 (-100.0%), from €806 to €0
mainly Net result for the year (-€12,353) and Trade debts (-€1,315)
- Profit (loss) carried forward -€12,353
down €12,353 (-662.3%), from -€1,865 to -€14,218
- Other debts +€5,851
up €5,851 (+478.8%), from €1,222 to €7,073
- Trade debts -€1,315
down €1,315 (-48.4%), from €2,715 to €1,400
- Financial charges +€2,767
up €2,767 (+1251.7%), from €221 to €2,988
- Depreciation -€406
down €406 (-92.8%), from €437 to €31
- Gross operating margin +€385
up €385 (+3.9%), from -€9,881 to -€9,496
- Other operating charges -€180
no longer reported in 2025 (was €180)
- Financial income +€154
up €154 (+1795.0%), from €9 to €162
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 | €10,137 | €2,345 | -€7,793 | -76.9% |
| Fixed assets | 21/28 | €31 | €0 | -€31 | -100.0% |
| Tangible fixed assets | 22/27 | €31 | €0 | -€31 | -100.0% |
| Furniture and vehicles | 24 | €31 | €0 | -€31 | -100.0% |
| Current assets | 29/58 | €10,106 | €2,345 | -€7,761 | -76.8% |
| Amounts receivable within one year | 40/41 | €9,300 | €2,345 | -€6,955 | -74.8% |
| Trade receivables | 40 | €8,005 | €0 | -€8,005 | -100.0% |
| Other amounts receivable | 41 | €1,295 | €2,345 | +€1,049 | +81.0% |
| Cash at bank and in hand | 54/58 | €806 | €0 | -€806 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €10,137 | €2,345 | -€7,793 | -76.9% |
| Equity | 10/15 | €6,200 | -€6,152 | -€12,353 | |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,865 | -€14,218 | -€12,353 | -662.3% |
| Amounts payable | 17/49 | €3,937 | €8,497 | +€4,560 | +115.8% |
| Amounts payable within one year | 42/48 | €3,937 | €8,497 | +€4,560 | +115.8% |
| Financial debts | 43 | - | €24 | +€24 | |
| Credit institutions | 430/8 | - | €24 | +€24 | |
| Trade debts | 44 | €2,715 | €1,400 | -€1,315 | -48.4% |
| Suppliers | 440/4 | €2,715 | €1,400 | -€1,315 | -48.4% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,222 | €7,073 | +€5,851 | +478.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €31 | -€406 | -92.8% |
| Other operating charges | 640/8 | €180 | - | -€180 | |
| Gross operating margin | 9900 | -€9,881 | -€9,496 | +€385 | +3.9% |
| Operating profit (loss) | 9901 | -€10,498 | -€9,527 | +€971 | +9.3% |
| Financial income | 75/76B | €9 | €162 | +€154 | +1795.0% |
| Recurring financial income | 75 | €9 | €162 | +€154 | +1795.0% |
| Financial charges | 65/66B | €221 | €2,988 | +€2,767 | +1251.7% |
| Recurring financial charges | 65 | €221 | €2,988 | +€2,767 | +1251.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,710 | -€12,353 | -€1,642 | -15.3% |
| Profit (loss) for the period | 9904 | -€10,710 | -€12,353 | -€1,642 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,710 | -€12,353 | -€1,642 | -15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.