GESTION PLUS: 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 PLUS
Largest movements
- Formation expenses +€17,002
new in 2023: €17,002
- Receivables within one year -€9,858
no longer reported in 2023 (was €9,858)
- Tangible fixed assets -€2,402
down €2,402 (-100.0%), from €2,402 to €0
- Deferred charges and accrued income +€2,075
new in 2023: €2,075
- Cash -€2,000
no longer reported in 2023 (was €2,000)
mainly Investment in fixed assets (net) (-€17,002) and Trade debts (-€5,923)
- Other debts +€15,410
up €15,410 (+43.7%), from €35,256 to €50,666
- Trade debts -€5,923
down €5,923 (-98.7%), from €5,999 to €76
- Profit (loss) carried forward -€3,823
down €3,823 (-4.5%), from -€85,746 to -€89,568
- Debts after one year -€2,569
down €2,569 (-6.4%), from €39,953 to €37,384
- Purchases and services -€8,669
down €8,669 (-25.6%), from €33,899 to €25,230
- Turnover -€7,117
down €7,117 (-21.9%), from €32,529 to €25,412
- Gross operating margin -€4,964
down €4,964, from €3,919 to -€1,044
- Taxes -€3,219
no longer reported in 2023 (was €3,219)
- Other operating charges -€1,455
no longer reported in 2023 (was €1,455)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,117 | €19,129 | +€3,011 | +18.7% |
| Formation expenses | 20 | - | €17,002 | +€17,002 | |
| Fixed assets | 21/28 | €2,454 | €52 | -€2,402 | -97.9% |
| Tangible fixed assets | 22/27 | €2,402 | €0 | -€2,402 | -100.0% |
| Furniture and vehicles | 24 | €2,402 | €0 | -€2,402 | -100.0% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €13,664 | €2,075 | -€11,589 | -84.8% |
| Stocks and contracts in progress | 3 | €1,806 | - | -€1,806 | |
| Stocks | 30/36 | €1,806 | - | -€1,806 | |
| Amounts receivable within one year | 40/41 | €9,858 | - | -€9,858 | |
| Trade receivables | 40 | €9,858 | - | -€9,858 | |
| Cash at bank and in hand | 54/58 | €2,000 | - | -€2,000 | |
| Deferred charges and accrued income | 490/1 | - | €2,075 | +€2,075 | |
| Total equity and liabilities | 10/49 | €16,117 | €19,129 | +€3,011 | +18.7% |
| Equity | 10/15 | -€66,117 | -€69,939 | -€3,823 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,029 | €1,029 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,029 | €1,029 | = | 0.0% |
| Legal reserve | 130 | - | €1,029 | +€1,029 | |
| Reserves not available under the articles | 1311 | €1,029 | - | -€1,029 | |
| Profit (loss) carried forward | 14 | -€85,746 | -€89,568 | -€3,823 | -4.5% |
| Amounts payable | 17/49 | €82,234 | €89,068 | +€6,834 | +8.3% |
| Amounts payable after more than one year | 17 | €39,953 | €37,384 | -€2,569 | -6.4% |
| Financial debts | 170/4 | €39,953 | €37,384 | -€2,569 | -6.4% |
| Amounts payable within one year | 42/48 | €42,281 | €51,684 | +€9,403 | +22.2% |
| Trade debts | 44 | €5,999 | €76 | -€5,923 | -98.7% |
| Suppliers | 440/4 | €5,999 | €76 | -€5,923 | -98.7% |
| Taxes, remuneration and social security | 45 | €1,025 | €941 | -€84 | -8.2% |
| Taxes | 450/3 | €1,025 | €941 | -€84 | -8.2% |
| Other amounts payable | 47/48 | €35,256 | €50,666 | +€15,410 | +43.7% |
| Turnover | 70 | €32,529 | €25,412 | -€7,117 | -21.9% |
| Non-recurring operating income | 76A | €5,290 | €0 | -€5,290 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,899 | €25,230 | -€8,669 | -25.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,402 | €2,402 | = | 0.0% |
| Other operating charges | 640/8 | €1,455 | - | -€1,455 | |
| Gross operating margin | 9900 | €3,919 | -€1,044 | -€4,964 | |
| Operating profit (loss) | 9901 | €62 | -€3,446 | -€3,509 | |
| Financial income | 75/76B | €538 | - | -€538 | |
| Recurring financial income | 75 | €494 | - | -€494 | |
| Non-recurring financial income | 76B | €44 | - | -€44 | |
| Financial charges | 65/66B | €671 | €376 | -€295 | -44.0% |
| Recurring financial charges | 65 | €671 | €376 | -€295 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | -€71 | -€3,823 | -€3,752 | -5312.8% |
| Income taxes | 67/77 | €3,219 | - | -€3,219 | |
| Profit (loss) for the period | 9904 | -€3,289 | -€3,823 | -€533 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,289 | -€3,823 | -€533 | -16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.