GESTIS: 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.
GESTIS
Largest movements
- Receivables within one year +€31,257
up €31,257 (+166%), from €18,819 to €50,076
of which Trade receivables: +€32,185
- Cash +€23,215
up €23,215 (+65.6%), from €35,393 to €58,609
mainly Net result for the year (+€59,489) and Other debts (+€39,102)
- Tangible fixed assets -€7,825
down €7,825 (-100%), from €7,825 to €0
- Other debts +€39,102
up €39,102 (+182%), from €21,500 to €60,602
- Trade debts +€11,529
up €11,529 (+337%), from €3,425 to €14,955
- Tax, wage and social debts -€2,973
down €2,973 (-22.7%), from €13,124 to €10,151
of which Taxes: -€3,287
- Gross operating margin +€47,222
up €47,222 (+66.0%), from €71,499 to €118,721
- Taxes +€12,301
up €12,301 (+160%), from €7,697 to €19,998
- Depreciation -€3,748
down €3,748 (-100%), from €3,748 to €0
- Staff costs +€2,351
up €2,351 (+6.6%), from €35,816 to €38,167
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 | €62,038 | €108,685 | +€46,647 | +75.2% |
| Fixed assets | 21/28 | €7,825 | €0 | -€7,825 | -100% |
| Tangible fixed assets | 22/27 | €7,825 | €0 | -€7,825 | -100% |
| Furniture and vehicles | 24 | €7,825 | €0 | -€7,825 | -100% |
| Current assets | 29/58 | €54,212 | €108,685 | +€54,473 | +100% |
| Amounts receivable within one year | 40/41 | €18,819 | €50,076 | +€31,257 | +166% |
| Trade receivables | 40 | €12,291 | €44,476 | +€32,185 | +262% |
| Other amounts receivable | 41 | €6,528 | €5,601 | -€927 | -14.2% |
| Cash at bank and in hand | 54/58 | €35,393 | €58,609 | +€23,215 | +65.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €62,038 | €108,685 | +€46,647 | +75.2% |
| Equity | 10/15 | €23,988 | €22,977 | -€1,011 | -4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,128 | €1,117 | -€1,011 | -47.5% |
| Amounts payable | 17/49 | €38,049 | €85,707 | +€47,658 | +125% |
| Amounts payable within one year | 42/48 | €38,049 | €85,707 | +€47,658 | +125% |
| Trade debts | 44 | €3,425 | €14,955 | +€11,529 | +337% |
| Suppliers | 440/4 | €3,425 | €14,955 | +€11,529 | +337% |
| Taxes, remuneration and social security | 45 | €13,124 | €10,151 | -€2,973 | -22.7% |
| Taxes | 450/3 | €8,185 | €4,898 | -€3,287 | -40.2% |
| Remuneration and social security | 454/9 | €4,939 | €5,253 | +€314 | +6.4% |
| Other amounts payable | 47/48 | €21,500 | €60,602 | +€39,102 | +182% |
| Non-recurring operating income | 76A | - | €6,182 | +€6,182 | |
| Remuneration, social security and pensions | 62 | €35,816 | €38,167 | +€2,351 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,748 | €0 | -€3,748 | -100% |
| Other operating charges | 640/8 | €829 | €666 | -€164 | -19.7% |
| Non-recurring operating charges | 66A | - | €151 | +€151 | |
| Gross operating margin | 9900 | €71,499 | €118,721 | +€47,222 | +66.0% |
| Operating profit (loss) | 9901 | €31,105 | €79,737 | +€48,632 | +156% |
| Financial income | 75/76B | €206 | €68 | -€139 | -67.1% |
| Recurring financial income | 75 | €206 | €68 | -€139 | -67.1% |
| Financial charges | 65/66B | €1,281 | €318 | -€963 | -75.2% |
| Recurring financial charges | 65 | €1,281 | €318 | -€963 | -75.2% |
| Profit (loss) for the period before taxes | 9903 | €30,030 | €79,487 | +€49,456 | +165% |
| Income taxes | 67/77 | €7,697 | €19,998 | +€12,301 | +160% |
| Profit (loss) for the period | 9904 | €22,333 | €59,489 | +€37,156 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €22,333 | €59,489 | +€37,156 | +166% |
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 14 October 2026 via checked.be.