GESTIVIA SPRL: 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.
GESTIVIA SPRL
Largest movements
- Cash +€9,497
up €9,497 (+16.6%), from €57,262 to €66,759
mainly Net result for the year (+€47,984) and Tax, wage and social debts (+€14,975)
- Tangible fixed assets +€3,260
up €3,260 (+169%), from €1,935 to €5,195
of which Land and buildings: +€2,013
- Receivables within one year -€2,952
down €2,952 (-17.9%), from €16,479 to €13,527
of which Trade receivables: -€3,598
- Deferred charges and accrued income -€2,013
down €2,013 (-98.1%), from €2,051 to €38
- Tax, wage and social debts +€14,975
up €14,975 (+135%), from €11,070 to €26,045
of which Taxes: +€14,949
- Other debts -€7,867
down €7,867 (-14.1%), from €55,767 to €47,900
- Gross operating margin -€5,002
down €5,002 (-7.0%), from €71,216 to €66,214
- Depreciation +€719
up €719 (+102%), from €707 to €1,426
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 | €77,816 | €85,609 | +€7,793 | +10.0% |
| Fixed assets | 21/28 | €2,024 | €5,285 | +€3,260 | +161% |
| Tangible fixed assets | 22/27 | €1,935 | €5,195 | +€3,260 | +169% |
| Land and buildings | 22 | - | €2,013 | +€2,013 | |
| Plant, machinery and equipment | 23 | - | €963 | +€963 | |
| Furniture and vehicles | 24 | €1,935 | €2,219 | +€284 | +14.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €75,792 | €80,324 | +€4,532 | +6.0% |
| Amounts receivable within one year | 40/41 | €16,479 | €13,527 | -€2,952 | -17.9% |
| Trade receivables | 40 | €15,972 | €12,374 | -€3,598 | -22.5% |
| Other amounts receivable | 41 | €507 | €1,153 | +€646 | +127% |
| Cash at bank and in hand | 54/58 | €57,262 | €66,759 | +€9,497 | +16.6% |
| Deferred charges and accrued income | 490/1 | €2,051 | €38 | -€2,013 | -98.1% |
| Total equity and liabilities | 10/49 | €77,816 | €85,609 | +€7,793 | +10.0% |
| Equity | 10/15 | €9,775 | €9,858 | +€84 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €1,715 | €1,798 | +€84 | +4.9% |
| Amounts payable | 17/49 | €68,041 | €75,750 | +€7,709 | +11.3% |
| Amounts payable within one year | 42/48 | €68,041 | €75,750 | +€7,709 | +11.3% |
| Trade debts | 44 | €1,204 | €1,805 | +€601 | +49.9% |
| Suppliers | 440/4 | €1,204 | €1,805 | +€601 | +49.9% |
| Taxes, remuneration and social security | 45 | €11,070 | €26,045 | +€14,975 | +135% |
| Taxes | 450/3 | €8,142 | €23,091 | +€14,949 | +184% |
| Remuneration and social security | 454/9 | €2,928 | €2,955 | +€26 | +0.9% |
| Other amounts payable | 47/48 | €55,767 | €47,900 | -€7,867 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €1,426 | +€719 | +102% |
| Other operating charges | 640/8 | €731 | €846 | +€115 | +15.7% |
| Gross operating margin | 9900 | €71,216 | €66,214 | -€5,002 | -7.0% |
| Operating profit (loss) | 9901 | €69,778 | €63,942 | -€5,836 | -8.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €203 | €220 | +€16 | +8.1% |
| Recurring financial charges | 65 | €203 | €220 | +€16 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €69,574 | €63,722 | -€5,852 | -8.4% |
| Income taxes | 67/77 | €15,993 | €15,738 | -€255 | -1.6% |
| Profit (loss) for the period | 9904 | €53,581 | €47,984 | -€5,598 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,581 | €47,984 | -€5,598 | -10.4% |
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 16 October 2026 via checked.be.