GESTINVEST: 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.
GESTINVEST
Largest movements
- Receivables within one year -€86,800
down €86,800 (-97.0%), from €89,474 to €2,674
of which Other amounts receivable: -€86,800
- Receivables after one year +€84,000
new in 2025: €84,000
- Cash -€8,501
down €8,501 (-6.8%), from €125,073 to €116,572
mainly Receivables after one year (-€84,000) and Net result for the year (-€8,477)
- Tangible fixed assets -€6,768
down €6,768 (-3.5%), from €191,544 to €184,776
of which Land and buildings: -€6,768
- Profit (loss) carried forward -€16,177
down €16,177 (-4.9%), from €333,532 to €317,356
- Purchases and services -€915
down €915 (-27.6%), from €3,315 to €2,400
- Financial income +€623
up €623 (+30.8%), from €2,024 to €2,647
- Other operating charges -€260
down €260 (-13.3%), from €1,953 to €1,693
- Taxes +€187
up €187 (+181%), from €103 to €290
- Financial charges -€144
down €144 (-76.2%), from €189 to €45
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 | €419,281 | €402,892 | -€16,389 | -3.9% |
| Fixed assets | 21/28 | €191,655 | €184,888 | -€6,768 | -3.5% |
| Tangible fixed assets | 22/27 | €191,544 | €184,776 | -€6,768 | -3.5% |
| Land and buildings | 22 | €112,903 | €106,136 | -€6,768 | -6.0% |
| Assets under construction and advance payments | 27 | €78,640 | €78,640 | = | 0.0% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €227,626 | €218,004 | -€9,621 | -4.2% |
| Amounts receivable after more than one year | 29 | - | €84,000 | +€84,000 | |
| Other amounts receivable | 291 | - | €84,000 | +€84,000 | |
| Amounts receivable within one year | 40/41 | €89,474 | €2,674 | -€86,800 | -97.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €89,474 | €2,674 | -€86,800 | -97.0% |
| Cash at bank and in hand | 54/58 | €125,073 | €116,572 | -€8,501 | -6.8% |
| Deferred charges and accrued income | 490/1 | €13,079 | €14,759 | +€1,680 | +12.8% |
| Total equity and liabilities | 10/49 | €419,281 | €402,892 | -€16,389 | -3.9% |
| Equity | 10/15 | €409,786 | €393,609 | -€16,177 | -3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,254 | €14,254 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,254 | €14,254 | = | 0.0% |
| Legal reserve | 130 | €14,254 | €14,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,532 | €317,356 | -€16,177 | -4.9% |
| Amounts payable | 17/49 | €9,495 | €9,283 | -€212 | -2.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,459 | €9,283 | -€176 | -1.9% |
| Trade debts | 44 | €1,391 | €1,515 | +€124 | +8.9% |
| Suppliers | 440/4 | €1,391 | €1,515 | +€124 | +8.9% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,310 | -€90 | -3.8% |
| Taxes | 450/3 | €2,400 | €2,310 | -€90 | -3.8% |
| Other amounts payable | 47/48 | €5,668 | €5,458 | -€210 | -3.7% |
| Accrued charges and deferred income | 492/3 | €36 | €0 | -€36 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,315 | €2,400 | -€915 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,768 | €6,768 | = | 0.0% |
| Other operating charges | 640/8 | €1,953 | €1,693 | -€260 | -13.3% |
| Gross operating margin | 9900 | -€2,315 | -€2,328 | -€13 | -0.6% |
| Operating profit (loss) | 9901 | -€11,035 | -€10,789 | +€247 | +2.2% |
| Financial income | 75/76B | €2,024 | €2,647 | +€623 | +30.8% |
| Recurring financial income | 75 | €2,024 | €2,647 | +€623 | +30.8% |
| Financial charges | 65/66B | €189 | €45 | -€144 | -76.2% |
| Recurring financial charges | 65 | €189 | €45 | -€144 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,200 | -€8,187 | +€1,013 | +11.0% |
| Income taxes | 67/77 | €103 | €290 | +€187 | +181% |
| Profit (loss) for the period | 9904 | -€9,303 | -€8,477 | +€826 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,303 | -€8,477 | +€826 | +8.9% |
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 31 October 2026 via checked.be.