GESTIONI: 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.
GESTIONI
Largest movements
- Cash -€247,181
down €247,181 (-90.6%), from €272,820 to €25,639
mainly Current portion of long-term debt (-€139,042) and Other debts (-€58,577)
- Current portion of long-term debt -€139,042
down €139,042 (-100%), from €139,042 to €0
- Other debts -€58,577
down €58,577 (-100%), from €58,577 to €0
- Trade debts -€28,654
down €28,654 (-99.1%), from €28,904 to €250
- Financial income -€14.0m
down €14.0m (-100.0%), from €14.0m to €3
- Gross operating margin -€138,733
down €138,733, from €136,576 to -€2,157
- Staff costs -€123,741
down €123,741 (-100%), from €123,741 to €0
- Financial charges -€41,578
down €41,578 (-99.4%), from €41,835 to €258
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 | €1,889,120 | €1,642,321 | -€246,800 | -13.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,889,120 | €1,642,321 | -€246,800 | -13.1% |
| Amounts receivable within one year | 40/41 | €1,616,300 | €1,616,682 | +€382 | 0.0% |
| Other amounts receivable | 41 | €1,616,300 | €1,616,682 | +€382 | 0.0% |
| Cash at bank and in hand | 54/58 | €272,820 | €25,639 | -€247,181 | -90.6% |
| Total equity and liabilities | 10/49 | €1,889,120 | €1,642,321 | -€246,800 | -13.1% |
| Equity | 10/15 | €1,645,124 | €1,641,651 | -€3,472 | -0.2% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €645,124 | €641,651 | -€3,472 | -0.5% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €545,124 | €541,651 | -€3,472 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €243,997 | €670 | -€243,327 | -99.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €243,093 | €670 | -€242,423 | -99.7% |
| Current portion of amounts payable after more than one year | 42 | €139,042 | €0 | -€139,042 | -100% |
| Trade debts | 44 | €28,904 | €250 | -€28,654 | -99.1% |
| Suppliers | 440/4 | €28,904 | €250 | -€28,654 | -99.1% |
| Taxes, remuneration and social security | 45 | €16,570 | €420 | -€16,151 | -97.5% |
| Taxes | 450/3 | €9,143 | €420 | -€8,724 | -95.4% |
| Remuneration and social security | 454/9 | €7,427 | €0 | -€7,427 | -100% |
| Other amounts payable | 47/48 | €58,577 | €0 | -€58,577 | -100% |
| Accrued charges and deferred income | 492/3 | €904 | €0 | -€904 | -100% |
| Remuneration, social security and pensions | 62 | €123,741 | €0 | -€123,741 | -100% |
| Other operating charges | 640/8 | €153 | €1,060 | +€907 | +593% |
| Gross operating margin | 9900 | €136,576 | -€2,157 | -€138,733 | |
| Operating profit (loss) | 9901 | €12,683 | -€3,217 | -€15,900 | |
| Financial income | 75/76B | €13,964,696 | €3 | -€14.0m | -100.0% |
| Recurring financial income | 75 | €13,964,696 | €3 | -€14.0m | -100.0% |
| Financial charges | 65/66B | €41,835 | €258 | -€41,578 | -99.4% |
| Recurring financial charges | 65 | €41,835 | €258 | -€41,578 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €13,935,543 | -€3,472 | -€13.9m | |
| Income taxes | 67/77 | €420 | €0 | -€420 | -100% |
| Profit (loss) for the period | 9904 | €13,935,124 | -€3,472 | -€13.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €13,935,124 | -€3,472 | -€13.9m |
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 13 October 2026 via checked.be.