GESTRENA: 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.
GESTRENA
Largest movements
- Cash +€2,950
up €2,950 (+11.7%), from €25,205 to €28,155
mainly Net result for the year (+€2,890) and Other debts (+€64)
- Profit (loss) carried forward +€2,746
up €2,746 (+6.8%), from €40,652 to €43,398
- Gross operating margin +€208
up €208 (+5.1%), from €4,111 to €4,319
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 | €234,950 | €237,900 | +€2,950 | +1.3% |
| Fixed assets | 21/28 | €209,745 | €209,745 | = | 0.0% |
| Tangible fixed assets | 22/27 | €209,745 | €209,745 | = | 0.0% |
| Land and buildings | 22 | €209,745 | €209,745 | = | 0.0% |
| Current assets | 29/58 | €25,205 | €28,155 | +€2,950 | +11.7% |
| Cash at bank and in hand | 54/58 | €25,205 | €28,155 | +€2,950 | +11.7% |
| Total equity and liabilities | 10/49 | €234,950 | €237,900 | +€2,950 | +1.3% |
| Equity | 10/15 | €233,465 | €236,356 | +€2,890 | +1.2% |
| Contributions | 10/11 | €150,560 | €150,560 | = | 0.0% |
| Capital | 10 | €150,560 | €150,560 | = | 0.0% |
| Issued capital | 100 | €150,560 | €150,560 | = | 0.0% |
| Reserves | 13 | €42,253 | €42,398 | +€145 | +0.3% |
| Non-distributable reserves | 130/1 | €8,039 | €8,183 | +€145 | +1.8% |
| Legal reserve | 130 | €8,039 | €8,183 | +€145 | +1.8% |
| Tax-exempt reserves | 132 | €34,214 | €34,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,652 | €43,398 | +€2,746 | +6.8% |
| Amounts payable | 17/49 | €1,484 | €1,544 | +€60 | +4.0% |
| Amounts payable within one year | 42/48 | €167 | €230 | +€64 | +38.1% |
| Other amounts payable | 47/48 | €167 | €230 | +€64 | +38.1% |
| Accrued charges and deferred income | 492/3 | €1,318 | €1,314 | -€4 | -0.3% |
| Other operating charges | 640/8 | €1,345 | €1,387 | +€42 | +3.1% |
| Gross operating margin | 9900 | €4,111 | €4,319 | +€208 | +5.1% |
| Operating profit (loss) | 9901 | €2,766 | €2,932 | +€166 | +6.0% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,724 | €2,890 | +€166 | +6.1% |
| Profit (loss) for the period | 9904 | €2,724 | €2,890 | +€166 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,724 | €2,890 | +€166 | +6.1% |
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.