GESTRALOC CONSULTING: 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.
What changed
GESTRALOC CONSULTING
NACE 01.462, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€117,030
2024 · €73,291+€43,739
Equity
€659,940
2024 · €599,910+€60,030
Cash
€114,896
2024 · €73,346+€41,550
Balance sheet total
€1.1m
2024 · €1.1m+€27,698
Largest movements
Assets
- Cash +€41,550
up €41,550 (+56.6%), from €73,346 to €114,896
mainly Net result for the year (+€117,030) and Depreciation (+€90,377)
- Tangible fixed assets -€13,232
down €13,232 (-1.4%), from €977,700 to €964,468
of which Plant, machinery and equipment: -€36,637
Equity and liabilities
- Debts after one year -€69,048
down €69,048 (-23.0%), from €300,682 to €231,633
- Reserves +€60,000
up €60,000 (+17.3%), from €347,569 to €407,569
- Other debts +€36,696
up €36,696 (+37.0%), from €99,108 to €135,803
- Tax, wage and social debts +€11,700
up €11,700 (+121%), from €9,655 to €21,355
Income statement
- Gross operating margin +€65,604
up €65,604 (+30.0%), from €218,692 to €284,296
- Taxes +€21,019
up €21,019 (+60.6%), from €34,704 to €55,723
- Other operating charges +€8,334
up €8,334 (+228%), from €3,658 to €11,992
- Depreciation -€7,443
down €7,443 (-7.6%), from €97,820 to €90,377
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.
Result 2024
€73,291
Gross operating margin
+€65,604
Staff costs
-€195
Depreciation
+€7,443
Other operating charges
-€8,334
Financial income
+€128
Financial charges
+€125
Taxes
-€21,019
Deferred taxes and other
-€13
Result 2025
€117,030
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€255,217
Investment
-€77,145
Financing
-€136,522
Cash 2024
€73,346
From operations (derived)
+€255,217
Net result for the year
+€117,030
Depreciation
+€90,377
Stocks and contracts
-€2,243
Receivables within one year
+€4,725
Deferred charges and accrued income
-€1,861
Trade debts
-€1,894
Tax, wage and social debts
+€11,700
Other debts
+€36,696
Accrued charges and deferred income
+€688
Investment (derived)
-€77,145
Investment in fixed assets (net)
-€77,145
Financing
-€136,522
Debts after one year
-€69,048
Current portion of long-term debt
-€10,474
Contributions, distributions and other
-€57,000
Cash 2025
€114,896
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,099,836 | €1,127,534 | +€27,698 | +2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €977,725 | €964,493 | -€13,232 | -1.4% |
| Tangible fixed assets | 22/27 | €977,700 | €964,468 | -€13,232 | -1.4% |
| Land and buildings | 22 | €524,095 | €509,282 | -€14,813 | -2.8% |
| Plant, machinery and equipment | 23 | €105,407 | €68,770 | -€36,637 | -34.8% |
| Furniture and vehicles | 24 | €57,821 | €110,284 | +€52,463 | +90.7% |
| Other tangible fixed assets | 26 | €290,378 | €276,133 | -€14,245 | -4.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €122,111 | €163,041 | +€40,930 | +33.5% |
| Stocks and contracts in progress | 3 | €2,011 | €4,255 | +€2,243 | +112% |
| Stocks | 30/36 | €2,011 | €4,255 | +€2,243 | +112% |
| Amounts receivable within one year | 40/41 | €39,451 | €34,725 | -€4,725 | -12.0% |
| Trade receivables | 40 | €38,070 | €20,570 | -€17,501 | -46.0% |
| Other amounts receivable | 41 | €1,380 | €14,156 | +€12,776 | +926% |
| Cash at bank and in hand | 54/58 | €73,346 | €114,896 | +€41,550 | +56.6% |
| Deferred charges and accrued income | 490/1 | €7,303 | €9,165 | +€1,861 | +25.5% |
| Total equity and liabilities | 10/49 | €1,099,836 | €1,127,534 | +€27,698 | +2.5% |
| Equity | 10/15 | €599,910 | €659,940 | +€60,030 | +10.0% |
| Contributions | 10/11 | €250,286 | €250,286 | = | 0.0% |
| Reserves | 13 | €347,569 | €407,569 | +€60,000 | +17.3% |
| Distributable reserves | 133 | €347,569 | €407,569 | +€60,000 | +17.3% |
| Profit (loss) carried forward | 14 | €2,055 | €2,085 | +€30 | +1.5% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €499,927 | €467,594 | -€32,333 | -6.5% |
| Amounts payable after more than one year | 17 | €300,682 | €231,633 | -€69,048 | -23.0% |
| Financial debts | 170/4 | €300,682 | €231,633 | -€69,048 | -23.0% |
| Amounts payable within one year | 42/48 | €197,246 | €233,273 | +€36,028 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €79,522 | €69,048 | -€10,474 | -13.2% |
| Trade debts | 44 | €8,961 | €7,067 | -€1,894 | -21.1% |
| Suppliers | 440/4 | €8,961 | €7,067 | -€1,894 | -21.1% |
| Taxes, remuneration and social security | 45 | €9,655 | €21,355 | +€11,700 | +121% |
| Taxes | 450/3 | €9,655 | €21,355 | +€11,700 | +121% |
| Other amounts payable | 47/48 | €99,108 | €135,803 | +€36,696 | +37.0% |
| Accrued charges and deferred income | 492/3 | €1,999 | €2,687 | +€688 | +34.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €195 | +€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,820 | €90,377 | -€7,443 | -7.6% |
| Other operating charges | 640/8 | €3,658 | €11,992 | +€8,334 | +228% |
| Gross operating margin | 9900 | €218,692 | €284,296 | +€65,604 | +30.0% |
| Operating profit (loss) | 9901 | €117,214 | €181,732 | +€64,518 | +55.0% |
| Financial income | 75/76B | €201 | €329 | +€128 | +63.8% |
| Recurring financial income | 75 | €201 | €329 | +€128 | +63.8% |
| Financial charges | 65/66B | €9,433 | €9,308 | -€125 | -1.3% |
| Recurring financial charges | 65 | €9,433 | €9,308 | -€125 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €107,982 | €172,754 | +€64,772 | +60.0% |
| Transfer from deferred taxes | 780 | €13 | - | -€13 | |
| Income taxes | 67/77 | €34,704 | €55,723 | +€21,019 | +60.6% |
| Profit (loss) for the period | 9904 | €73,291 | €117,030 | +€43,739 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,291 | €117,030 | +€43,739 | +59.7% |
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 27 October 2026 via checked.be.