GESTION ABCDE: 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 ABCDE
Largest movements
- Tangible fixed assets -€21,699
down €21,699 (-3.2%), from €683,019 to €661,320
- Cash -€11,697
down €11,697 (-10.4%), from €112,788 to €101,091
mainly Debts after one year (-€30,601) and Net result for the year (-€14,094)
- Debts after one year -€30,601
down €30,601 (-4.4%), from €703,064 to €672,462
of which Financial debts: -€25,675
- Profit (loss) carried forward -€14,094
down €14,094 (-28.4%), from -€49,692 to -€63,786
- Gross operating margin -€29,010
down €29,010 (-58.6%), from €49,488 to €20,478
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 | €802,139 | €763,965 | -€38,174 | -4.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €683,019 | €661,320 | -€21,699 | -3.2% |
| Tangible fixed assets | 22/27 | €683,019 | €661,320 | -€21,699 | -3.2% |
| Land and buildings | 22 | €683,019 | €661,320 | -€21,699 | -3.2% |
| Current assets | 29/58 | €119,121 | €102,645 | -€16,475 | -13.8% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €112,788 | €101,091 | -€11,697 | -10.4% |
| Deferred charges and accrued income | 490/1 | €6,332 | €1,554 | -€4,778 | -75.5% |
| Total equity and liabilities | 10/49 | €802,139 | €763,965 | -€38,174 | -4.8% |
| Equity | 10/15 | €70,308 | €56,214 | -€14,094 | -20.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,692 | -€63,786 | -€14,094 | -28.4% |
| Amounts payable | 17/49 | €731,832 | €707,751 | -€24,081 | -3.3% |
| Amounts payable after more than one year | 17 | €703,064 | €672,462 | -€30,601 | -4.4% |
| Financial debts | 170/4 | €337,742 | €312,067 | -€25,675 | -7.6% |
| Other amounts payable | 178/9 | €365,321 | €360,395 | -€4,926 | -1.3% |
| Amounts payable within one year | 42/48 | €28,768 | €35,289 | +€6,521 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €25,188 | €25,675 | +€487 | +1.9% |
| Trade debts | 44 | €3,580 | €8,993 | +€5,413 | +151.2% |
| Suppliers | 440/4 | €3,580 | €8,993 | +€5,413 | +151.2% |
| Other amounts payable | 47/48 | - | €621 | +€621 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €3,145 | - | -€3,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,097 | €23,193 | +€97 | +0.4% |
| Other operating charges | 640/8 | €4,104 | €4,240 | +€136 | +3.3% |
| Gross operating margin | 9900 | €49,488 | €20,478 | -€29,010 | -58.6% |
| Operating profit (loss) | 9901 | €22,287 | -€6,955 | -€29,242 | |
| Financial income | 75/76B | €5 | €10 | +€5 | +100.0% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +100.0% |
| Financial charges | 65/66B | €7,593 | €7,149 | -€444 | -5.9% |
| Recurring financial charges | 65 | €7,593 | €7,149 | -€444 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €14,699 | -€14,094 | -€28,793 | |
| Profit (loss) for the period | 9904 | €14,699 | -€14,094 | -€28,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,699 | -€14,094 | -€28,793 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.