Gestion Prudente: 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 Prudente
Largest movements
- Cash +€7,279
up €7,279 (+12.4%), from €58,613 to €65,892
mainly Net result for the year (+€5,385) and Tax, wage and social debts (+€1,885)
- Reserves +€5,385
up €5,385 (+18.3%), from €29,434 to €34,819
- Tax, wage and social debts +€1,885
new in 2025: €1,885
- Financial income +€8,406
up €8,406 (+27,336%), from €31 to €8,437
- Taxes +€1,915
new in 2025: €1,915
- Gross operating margin -€22
down €22 (-3.2%), from -€685 to -€707
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €76,452 | €83,722 | +€7,270 | +9.5% |
| Fixed assets | 21/28 | €17,830 | €17,830 | = | 0.0% |
| Financial fixed assets | 28 | €17,830 | €17,830 | = | 0.0% |
| Current assets | 29/58 | €58,622 | €65,892 | +€7,270 | +12.4% |
| Amounts receivable within one year | 40/41 | €9 | - | -€9 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €58,613 | €65,892 | +€7,279 | +12.4% |
| Total equity and liabilities | 10/49 | €76,452 | €83,722 | +€7,270 | +9.5% |
| Equity | 10/15 | €76,452 | €81,838 | +€5,385 | +7.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €29,434 | €34,819 | +€5,385 | +18.3% |
| Distributable reserves | 133 | €29,434 | €34,819 | +€5,385 | +18.3% |
| Profit (loss) carried forward | 14 | €25,019 | €25,019 | = | 0.0% |
| Amounts payable | 17/49 | - | €1,885 | +€1,885 | |
| Amounts payable within one year | 42/48 | - | €1,885 | +€1,885 | |
| Taxes, remuneration and social security | 45 | - | €1,885 | +€1,885 | |
| Taxes | 450/3 | - | €1,885 | +€1,885 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€685 | -€707 | -€22 | -3.2% |
| Operating profit (loss) | 9901 | -€1,072 | -€1,107 | -€34 | -3.2% |
| Financial income | 75/76B | €31 | €8,437 | +€8,406 | +27,336% |
| Recurring financial income | 75 | €31 | €8,437 | +€8,406 | +27,336% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,070 | €7,300 | +€8,370 | |
| Income taxes | 67/77 | - | €1,915 | +€1,915 | |
| Profit (loss) for the period | 9904 | -€1,070 | €5,385 | +€6,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,070 | €5,385 | +€6,455 |
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 27 October 2026 via checked.be.