GESTION LOISIRS: 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 LOISIRS
Largest movements
- Receivables within one year -€92,856
down €92,856 (-23.4%), from €397,154 to €304,298
of which Other amounts receivable: -€88,991
- Cash +€65,621
up €65,621 (+11.6%), from €567,010 to €632,631
mainly Receivables within one year (+€92,856) and Depreciation (+€11,065)
- Tangible fixed assets -€11,065
down €11,065 (-9.8%), from €113,441 to €102,376
of which Land and buildings: -€5,653
- Profit (loss) carried forward -€30,944
down €30,944 (-3.2%), from €953,093 to €922,150
- Gross operating margin +€8,871
up €8,871 (+48.0%), from -€18,480 to -€9,609
- Write-downs +€6,968
new in 2025: €6,968
- Financial income +€2,713
up €2,713 (+40.0%), from €6,779 to €9,491
- Other operating charges +€616
up €616 (+5.2%), from €11,846 to €12,462
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 | €1,079,392 | €1,041,106 | -€38,286 | -3.5% |
| Fixed assets | 21/28 | €113,441 | €102,376 | -€11,065 | -9.8% |
| Tangible fixed assets | 22/27 | €113,441 | €102,376 | -€11,065 | -9.8% |
| Land and buildings | 22 | €55,232 | €49,579 | -€5,653 | -10.2% |
| Plant, machinery and equipment | 23 | €58,209 | €52,797 | -€5,412 | -9.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €965,951 | €938,730 | -€27,221 | -2.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €397,154 | €304,298 | -€92,856 | -23.4% |
| Trade receivables | 40 | €37,768 | €33,903 | -€3,865 | -10.2% |
| Other amounts receivable | 41 | €359,386 | €270,395 | -€88,991 | -24.8% |
| Cash at bank and in hand | 54/58 | €567,010 | €632,631 | +€65,621 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,786 | €1,802 | +€15 | +0.9% |
| Total equity and liabilities | 10/49 | €1,079,392 | €1,041,106 | -€38,286 | -3.5% |
| Equity | 10/15 | €1,063,093 | €1,032,150 | -€30,944 | -2.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €953,093 | €922,150 | -€30,944 | -3.2% |
| Amounts payable | 17/49 | €16,299 | €8,957 | -€7,342 | -45.0% |
| Amounts payable within one year | 42/48 | €16,299 | €8,957 | -€7,342 | -45.0% |
| Trade debts | 44 | €15,799 | €8,457 | -€7,342 | -46.5% |
| Suppliers | 440/4 | €15,799 | €8,457 | -€7,342 | -46.5% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,225 | €11,065 | -€160 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,968 | +€6,968 | |
| Other operating charges | 640/8 | €11,846 | €12,462 | +€616 | +5.2% |
| Gross operating margin | 9900 | -€18,480 | -€9,609 | +€8,871 | +48.0% |
| Operating profit (loss) | 9901 | -€41,551 | -€40,104 | +€1,447 | +3.5% |
| Financial income | 75/76B | €6,779 | €9,491 | +€2,713 | +40.0% |
| Recurring financial income | 75 | €6,779 | €9,491 | +€2,713 | +40.0% |
| Financial charges | 65/66B | €273 | €331 | +€58 | +21.3% |
| Recurring financial charges | 65 | €273 | €331 | +€58 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,045 | -€30,944 | +€4,101 | +11.7% |
| Profit (loss) for the period | 9904 | -€35,045 | -€30,944 | +€4,101 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,045 | -€30,944 | +€4,101 | +11.7% |
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.