GESTION ET COMMUNICATION: 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.
GESTION ET COMMUNICATION
Largest movements
- Cash -€7,308
down €7,308 (-16.1%), from €45,300 to €37,992
mainly Receivables after one year (-€5,000) and Net result for the year (-€4,324)
- Receivables after one year +€5,000
up €5,000 (+12.1%), from €41,265 to €46,265
- Profit (loss) carried forward -€4,324
down €4,324 (-9.6%), from €44,943 to €40,619
- Other operating charges +€1,392
up €1,392 (+359%), from €387 to €1,779
- Financial income -€942
no longer reported in 2025 (was €942)
- Gross operating margin -€134
down €134 (-7.4%), from -€1,819 to -€1,953
- Financial charges +€47
up €47 (+104%), from €45 to €92
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 | €100,260 | €96,934 | -€3,326 | -3.3% |
| Fixed assets | 21/28 | €90 | - | -€90 | |
| Financial fixed assets | 28 | €90 | - | -€90 | |
| Current assets | 29/58 | €100,170 | €96,934 | -€3,236 | -3.2% |
| Amounts receivable after more than one year | 29 | €41,265 | €46,265 | +€5,000 | +12.1% |
| Other amounts receivable | 291 | €41,265 | €46,265 | +€5,000 | +12.1% |
| Amounts receivable within one year | 40/41 | €13,605 | €12,677 | -€928 | -6.8% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €13,105 | €12,677 | -€428 | -3.3% |
| Cash at bank and in hand | 54/58 | €45,300 | €37,992 | -€7,308 | -16.1% |
| Total equity and liabilities | 10/49 | €100,260 | €96,934 | -€3,326 | -3.3% |
| Equity | 10/15 | €60,808 | €56,484 | -€4,324 | -7.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €9,668 | €9,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €9,048 | €9,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,943 | €40,619 | -€4,324 | -9.6% |
| Amounts payable | 17/49 | €39,452 | €40,450 | +€998 | +2.5% |
| Amounts payable within one year | 42/48 | €39,452 | €40,450 | +€998 | +2.5% |
| Taxes, remuneration and social security | 45 | - | €998 | +€998 | |
| Taxes | 450/3 | - | €998 | +€998 | |
| Other amounts payable | 47/48 | €39,452 | €39,452 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,779 | +€1,392 | +359% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€1,819 | -€1,953 | -€134 | -7.4% |
| Operating profit (loss) | 9901 | -€2,206 | -€4,232 | -€2,026 | -91.8% |
| Financial income | 75/76B | €942 | - | -€942 | |
| Recurring financial income | 75 | €942 | - | -€942 | |
| Financial charges | 65/66B | €45 | €92 | +€47 | +104% |
| Recurring financial charges | 65 | €45 | €92 | +€47 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€1,309 | -€4,324 | -€3,015 | -230% |
| Profit (loss) for the period | 9904 | -€1,309 | -€4,324 | -€3,015 | -230% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,309 | -€4,324 | -€3,015 | -230% |
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 28 October 2026 via checked.be.