GESTION 3+: 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.
GESTION 3+
Largest movements
- Tangible fixed assets -€8,506
down €8,506 (-47.8%), from €17,787 to €9,282
- Receivables within one year +€6,185
up €6,185 (+303.7%), from €2,036 to €8,222
of which Trade receivables: +€4,023
- Current portion of long-term debt -€5,776
down €5,776 (-100.0%), from €5,776 to €0
- Reserves +€3,240
up €3,240 (+11.6%), from €27,994 to €31,234
- Gross operating margin -€1,185
down €1,185 (-6.8%), from €17,356 to €16,171
- Depreciation -€394
down €394 (-3.9%), from €10,153 to €9,758
- Taxes -€289
down €289 (-11.2%), from €2,575 to €2,286
- Financial income +€178
up €178 (+161645.5%), from €0 to €178
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 | €55,148 | €52,780 | -€2,369 | -4.3% |
| Fixed assets | 21/28 | €17,787 | €9,282 | -€8,506 | -47.8% |
| Tangible fixed assets | 22/27 | €17,787 | €9,282 | -€8,506 | -47.8% |
| Furniture and vehicles | 24 | €17,787 | €9,282 | -€8,506 | -47.8% |
| Current assets | 29/58 | €37,361 | €43,498 | +€6,137 | +16.4% |
| Amounts receivable within one year | 40/41 | €2,036 | €8,222 | +€6,185 | +303.7% |
| Trade receivables | 40 | €0 | €4,023 | +€4,023 | |
| Other amounts receivable | 41 | €2,036 | €4,199 | +€2,162 | +106.2% |
| Cash at bank and in hand | 54/58 | €33,006 | €32,866 | -€140 | -0.4% |
| Deferred charges and accrued income | 490/1 | €2,319 | €2,410 | +€92 | +4.0% |
| Total equity and liabilities | 10/49 | €55,148 | €52,780 | -€2,369 | -4.3% |
| Equity | 10/15 | €46,732 | €49,973 | +€3,240 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,994 | €31,234 | +€3,240 | +11.6% |
| Distributable reserves | 133 | €27,994 | €31,234 | +€3,240 | +11.6% |
| Profit (loss) carried forward | 14 | €139 | €139 | = | 0.0% |
| Amounts payable | 17/49 | €8,416 | €2,807 | -€5,609 | -66.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,416 | €2,807 | -€5,609 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €5,776 | €0 | -€5,776 | -100.0% |
| Trade debts | 44 | €1,031 | €918 | -€114 | -11.0% |
| Suppliers | 440/4 | €1,031 | €918 | -€114 | -11.0% |
| Taxes, remuneration and social security | 45 | €1,609 | €1,890 | +€281 | +17.5% |
| Taxes | 450/3 | €1,609 | €1,890 | +€281 | +17.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,153 | €9,758 | -€394 | -3.9% |
| Other operating charges | 640/8 | €765 | €788 | +€23 | +3.0% |
| Gross operating margin | 9900 | €17,356 | €16,171 | -€1,185 | -6.8% |
| Operating profit (loss) | 9901 | €6,438 | €5,625 | -€814 | -12.6% |
| Financial income | 75/76B | €0 | €178 | +€178 | +161645.5% |
| Recurring financial income | 75 | €0 | €178 | +€178 | +161645.5% |
| Financial charges | 65/66B | €241 | €276 | +€35 | +14.7% |
| Recurring financial charges | 65 | €241 | €276 | +€35 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €6,198 | €5,527 | -€671 | -10.8% |
| Income taxes | 67/77 | €2,575 | €2,286 | -€289 | -11.2% |
| Profit (loss) for the period | 9904 | €3,623 | €3,240 | -€382 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,623 | €3,240 | -€382 | -10.6% |
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 8 October 2026 via checked.be.