GESTPROMO: what changed
Two fiscal 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.
GESTPROMO
Largest movements
- Cash +€408,497
up €408,497 (+477.6%), from €85,524 to €494,021
mainly Current investments (+€350,000) and Other debts (+€150,000)
- Current investments -€350,000
down €350,000 (-100.0%), from €350,000 to €0
- Tangible fixed assets -€13,993
down €13,993 (-8.2%), from €169,977 to €155,984
- Profit (loss) carried forward -€150,000
down €150,000 (-55.6%), from €269,625 to €119,625
- Other debts +€150,000
new in 2025: €150,000
- Reserves +€48,256
up €48,256 (+83.2%), from €57,998 to €106,254
of which Distributable reserves: +€48,256
- Gross operating margin +€27,089
up €27,089 (+37.2%), from €72,823 to €99,912
- Taxes +€6,313
up €6,313 (+39.0%), from €16,207 to €22,520
- Other operating charges +€2,419
up €2,419 (+13.5%), from €17,879 to €20,298
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 | €607,671 | €650,163 | +€42,493 | +7.0% |
| Fixed assets | 21/28 | €169,977 | €155,984 | -€13,993 | -8.2% |
| Tangible fixed assets | 22/27 | €169,977 | €155,984 | -€13,993 | -8.2% |
| Land and buildings | 22 | €169,977 | €155,984 | -€13,993 | -8.2% |
| Current assets | 29/58 | €437,694 | €494,179 | +€56,485 | +12.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €350,000 | €0 | -€350,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €85,524 | €494,021 | +€408,497 | +477.6% |
| Deferred charges and accrued income | 490/1 | €2,170 | €159 | -€2,011 | -92.7% |
| Total equity and liabilities | 10/49 | €607,671 | €650,163 | +€42,493 | +7.0% |
| Equity | 10/15 | €575,516 | €473,773 | -€101,744 | -17.7% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €57,998 | €106,254 | +€48,256 | +83.2% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €33,209 | €81,465 | +€48,256 | +145.3% |
| Profit (loss) carried forward | 14 | €269,625 | €119,625 | -€150,000 | -55.6% |
| Amounts payable | 17/49 | €32,154 | €176,391 | +€144,236 | +448.6% |
| Amounts payable within one year | 42/48 | €15,254 | €165,828 | +€150,574 | +987.1% |
| Trade debts | 44 | €1,302 | €1,448 | +€146 | +11.2% |
| Suppliers | 440/4 | €1,302 | €1,448 | +€146 | +11.2% |
| Taxes, remuneration and social security | 45 | €13,952 | €14,380 | +€428 | +3.1% |
| Taxes | 450/3 | €13,952 | €14,380 | +€428 | +3.1% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | €16,901 | €10,563 | -€6,338 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,617 | €13,993 | +€376 | +2.8% |
| Other operating charges | 640/8 | €17,879 | €20,298 | +€2,419 | +13.5% |
| Non-recurring operating charges | 66A | - | €1,620 | +€1,620 | |
| Gross operating margin | 9900 | €72,823 | €99,912 | +€27,089 | +37.2% |
| Operating profit (loss) | 9901 | €41,328 | €64,002 | +€22,674 | +54.9% |
| Financial income | 75/76B | €7,516 | €6,972 | -€544 | -7.2% |
| Recurring financial income | 75 | €7,516 | €6,972 | -€544 | -7.2% |
| Financial charges | 65/66B | €440 | €198 | -€242 | -55.1% |
| Recurring financial charges | 65 | €440 | €198 | -€242 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €48,403 | €70,776 | +€22,373 | +46.2% |
| Income taxes | 67/77 | €16,207 | €22,520 | +€6,313 | +39.0% |
| Profit (loss) for the period | 9904 | €32,197 | €48,256 | +€16,060 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,197 | €48,256 | +€16,060 | +49.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.