GESTION COM - FOR: 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 COM - FOR
Largest movements
- Tangible fixed assets +€29,972
up €29,972 (+52.4%), from €57,237 to €87,209
of which Furniture and vehicles: +€29,972
- Current investments -€15,000
down €15,000 (-21.4%), from €70,000 to €55,000
- Receivables within one year +€13,288
up €13,288 (+916.4%), from €1,450 to €14,738
- Cash -€9,911
no longer reported in 2025 (was €9,911)
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€43,859)
- Debts after one year +€23,206
up €23,206 (+395.5%), from €5,868 to €29,074
- Tax, wage and social debts -€20,108
down €20,108 (-45.8%), from €43,951 to €23,843
of which Taxes: -€20,077
- Contributions -€18,592
no longer reported in 2025 (was €18,592)
- Reserves +€18,592
up €18,592 (+1000.0%), from €1,859 to €20,451
of which Distributable reserves: +€20,451
- Trade debts +€9,531
up €9,531 (+828.5%), from €1,150 to €10,682
- Purchases and services +€213,326
up €213,326 (+95.9%), from €222,332 to €435,658
- Turnover +€144,100
up €144,100 (+25.1%), from €574,663 to €718,763
- Gross operating margin -€106,068
down €106,068 (-26.9%), from €394,075 to €288,007
- Staff costs -€76,260
down €76,260 (-28.7%), from €265,769 to €189,510
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 | €142,115 | €161,560 | +€19,445 | +13.7% |
| Fixed assets | 21/28 | €60,755 | €90,727 | +€29,972 | +49.3% |
| Tangible fixed assets | 22/27 | €57,237 | €87,209 | +€29,972 | +52.4% |
| Plant, machinery and equipment | 23 | €5,837 | €5,837 | = | 0.0% |
| Furniture and vehicles | 24 | €51,400 | €81,373 | +€29,972 | +58.3% |
| Financial fixed assets | 28 | €3,518 | €3,518 | = | 0.0% |
| Current assets | 29/58 | €81,361 | €70,833 | -€10,527 | -12.9% |
| Amounts receivable within one year | 40/41 | €1,450 | €14,738 | +€13,288 | +916.4% |
| Trade receivables | 40 | €1,450 | €14,738 | +€13,288 | +916.4% |
| Current investments | 50/53 | €70,000 | €55,000 | -€15,000 | -21.4% |
| Cash at bank and in hand | 54/58 | €9,911 | - | -€9,911 | |
| Deferred charges and accrued income | 490/1 | - | €1,096 | +€1,096 | |
| Total equity and liabilities | 10/49 | €142,115 | €161,560 | +€19,445 | +13.7% |
| Equity | 10/15 | €91,146 | €97,217 | +€6,071 | +6.7% |
| Contributions | 10/11 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,859 | €20,451 | +€18,592 | +1000.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €20,451 | +€20,451 | |
| Profit (loss) carried forward | 14 | €70,695 | €76,766 | +€6,071 | +8.6% |
| Amounts payable | 17/49 | €50,969 | €64,343 | +€13,373 | +26.2% |
| Amounts payable after more than one year | 17 | €5,868 | €29,074 | +€23,206 | +395.5% |
| Financial debts | 170/4 | €5,868 | €29,074 | +€23,206 | +395.5% |
| Amounts payable within one year | 42/48 | €45,102 | €35,269 | -€9,833 | -21.8% |
| Trade debts | 44 | €1,150 | €10,682 | +€9,531 | +828.5% |
| Suppliers | 440/4 | €1,150 | €10,682 | +€9,531 | +828.5% |
| Taxes, remuneration and social security | 45 | €43,951 | €23,843 | -€20,108 | -45.8% |
| Taxes | 450/3 | €25,493 | €5,416 | -€20,077 | -78.8% |
| Remuneration and social security | 454/9 | €18,458 | €18,428 | -€31 | -0.2% |
| Other amounts payable | 47/48 | - | €744 | +€744 | |
| Turnover | 70 | €574,663 | €718,763 | +€144,100 | +25.1% |
| Non-recurring operating income | 76A | - | €4,902 | +€4,902 | |
| Goods, raw materials, services and sundry goods | 60/61 | €222,332 | €435,658 | +€213,326 | +95.9% |
| Remuneration, social security and pensions | 62 | €265,769 | €189,510 | -€76,260 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,906 | €13,887 | +€1,981 | +16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,268 | €787 | -€1,480 | -65.3% |
| Non-recurring operating charges | 66A | €316 | €707 | +€391 | +123.6% |
| Gross operating margin | 9900 | €394,075 | €288,007 | -€106,068 | -26.9% |
| Operating profit (loss) | 9901 | €113,817 | €83,117 | -€30,700 | -27.0% |
| Financial income | 75/76B | €244 | €486 | +€242 | +99.4% |
| Recurring financial income | 75 | €244 | €486 | +€242 | +99.4% |
| Financial charges | 65/66B | €489 | €638 | +€149 | +30.5% |
| Recurring financial charges | 65 | €489 | €434 | -€55 | -11.3% |
| Non-recurring financial charges | 66B | - | €204 | +€204 | |
| Profit (loss) for the period before taxes | 9903 | €113,572 | €82,965 | -€30,607 | -26.9% |
| Income taxes | 67/77 | €32,951 | €26,893 | -€6,058 | -18.4% |
| Profit (loss) for the period | 9904 | €80,621 | €56,071 | -€24,549 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,621 | €56,071 | -€24,549 | -30.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.