GESTION SEVERIN: 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 SEVERIN
Largest movements
- Receivables within one year +€72,497
new in 2025: €72,497
of which Trade receivables: +€70,497
- Tangible fixed assets +€57,900
new in 2025: €57,900
- Trade debts +€63,425
new in 2025: €63,425
- Other debts +€63,000
new in 2025: €63,000
- Profit (loss) carried forward +€3,099
up €3,099, from -€2,794 to €304
- Gross operating margin +€8,943
up €8,943, from -€285 to €8,659
- Depreciation +€4,934
new in 2025: €4,934
- Other operating charges -€378
down €378 (-48.6%), from €778 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.
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 | €1,206 | €130,843 | +€129,637 | +10751.5% |
| Fixed assets | 21/28 | - | €57,900 | +€57,900 | |
| Tangible fixed assets | 22/27 | - | €57,900 | +€57,900 | |
| Land and buildings | 22 | - | €57,900 | +€57,900 | |
| Current assets | 29/58 | €1,206 | €72,943 | +€71,737 | +5949.6% |
| Amounts receivable within one year | 40/41 | - | €72,497 | +€72,497 | |
| Trade receivables | 40 | - | €70,497 | +€70,497 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Current investments | 50/53 | €1,206 | - | -€1,206 | |
| Cash at bank and in hand | 54/58 | - | €446 | +€446 | |
| Total equity and liabilities | 10/49 | €1,206 | €130,843 | +€129,637 | +10751.5% |
| Equity | 10/15 | €1,206 | €4,304 | +€3,099 | +257.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,794 | €304 | +€3,099 | |
| Amounts payable | 17/49 | - | €126,538 | +€126,538 | |
| Amounts payable within one year | 42/48 | - | €126,501 | +€126,501 | |
| Trade debts | 44 | - | €63,425 | +€63,425 | |
| Suppliers | 440/4 | - | €63,425 | +€63,425 | |
| Taxes, remuneration and social security | 45 | - | €76 | +€76 | |
| Taxes | 450/3 | - | €76 | +€76 | |
| Other amounts payable | 47/48 | - | €63,000 | +€63,000 | |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,934 | +€4,934 | |
| Other operating charges | 640/8 | €778 | €400 | -€378 | -48.6% |
| Gross operating margin | 9900 | -€285 | €8,659 | +€8,943 | |
| Operating profit (loss) | 9901 | -€1,062 | €3,325 | +€4,387 | |
| Financial charges | 65/66B | €143 | €150 | +€8 | +5.3% |
| Recurring financial charges | 65 | €143 | €150 | +€8 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,205 | €3,175 | +€4,380 | |
| Income taxes | 67/77 | - | €76 | +€76 | |
| Profit (loss) for the period | 9904 | -€1,205 | €3,099 | +€4,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,205 | €3,099 | +€4,304 |
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 11 October 2026 via checked.be.