GESTRIMMO: 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.
GESTRIMMO
Largest movements
- Tangible fixed assets -€29,237
down €29,237 (-20.3%), from €144,153 to €114,916
of which Land and buildings: -€19,225
- Cash +€6,899
up €6,899 (+86.7%), from €7,962 to €14,861
mainly Depreciation (+€29,237) and Accrued charges and deferred income (+€3,418)
- Deferred charges and accrued income +€5,582
up €5,582, from €0 to €5,582
- Profit (loss) carried forward -€10,383
down €10,383 (-5.4%), from -€191,999 to -€202,382
- Debts after one year -€10,116
down €10,116 (-45.4%), from €22,289 to €12,173
of which Financial debts: -€10,116
- Accrued charges and deferred income +€3,418
new in 2025: €3,418
- Other operating charges +€7,174
up €7,174 (+939.9%), from €763 to €7,937
- Financial income +€1,412
new in 2025: €1,412
- Financial charges +€1,243
up €1,243 (+162.7%), from €764 to €2,007
- Depreciation +€1,016
up €1,016 (+3.6%), from €28,221 to €29,237
- Write-downs +€842
new in 2025: €842
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 | €183,034 | €166,523 | -€16,511 | -9.0% |
| Fixed assets | 21/28 | €144,653 | €115,416 | -€29,237 | -20.2% |
| Tangible fixed assets | 22/27 | €144,153 | €114,916 | -€29,237 | -20.3% |
| Land and buildings | 22 | €122,700 | €103,474 | -€19,225 | -15.7% |
| Furniture and vehicles | 24 | €21,454 | €11,442 | -€10,012 | -46.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €38,381 | €51,108 | +€12,726 | +33.2% |
| Amounts receivable within one year | 40/41 | €30,420 | €30,665 | +€245 | +0.8% |
| Trade receivables | 40 | €8,080 | €918 | -€7,162 | -88.6% |
| Other amounts receivable | 41 | €22,340 | €29,747 | +€7,408 | +33.2% |
| Cash at bank and in hand | 54/58 | €7,962 | €14,861 | +€6,899 | +86.7% |
| Deferred charges and accrued income | 490/1 | €0 | €5,582 | +€5,582 | |
| Total equity and liabilities | 10/49 | €183,034 | €166,523 | -€16,511 | -9.0% |
| Equity | 10/15 | €152,335 | €141,952 | -€10,383 | -6.8% |
| Contributions | 10/11 | €140,556 | €140,556 | = | 0.0% |
| Capital | 10 | €140,556 | €140,556 | = | 0.0% |
| Issued capital | 100 | €140,556 | €140,556 | = | 0.0% |
| Revaluation surpluses | 12 | €81,461 | €81,461 | = | 0.0% |
| Reserves | 13 | €122,317 | €122,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €124 | €124 | = | 0.0% |
| Legal reserve | 130 | €124 | - | -€124 | |
| Reserves not available under the articles | 1311 | - | €124 | +€124 | |
| Distributable reserves | 133 | €122,194 | €122,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,999 | -€202,382 | -€10,383 | -5.4% |
| Amounts payable | 17/49 | €30,699 | €24,572 | -€6,128 | -20.0% |
| Amounts payable after more than one year | 17 | €22,289 | €12,173 | -€10,116 | -45.4% |
| Financial debts | 170/4 | €20,647 | €10,531 | -€10,116 | -49.0% |
| Other amounts payable | 178/9 | €1,642 | €1,642 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,411 | €8,980 | +€570 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €4,271 | €4,029 | -€242 | -5.7% |
| Trade debts | 44 | €1,408 | €1,938 | +€530 | +37.6% |
| Suppliers | 440/4 | €1,408 | €1,938 | +€530 | +37.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €191 | €473 | +€282 | +147.4% |
| Taxes | 450/3 | €191 | €473 | +€282 | +147.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,540 | €2,540 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,418 | +€3,418 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,221 | €29,237 | +€1,016 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €842 | +€842 | |
| Other operating charges | 640/8 | €763 | €7,937 | +€7,174 | +939.9% |
| Gross operating margin | 9900 | €29,293 | €28,511 | -€783 | -2.7% |
| Operating profit (loss) | 9901 | €309 | -€9,506 | -€9,816 | |
| Financial income | 75/76B | - | €1,412 | +€1,412 | |
| Recurring financial income | 75 | - | €1,412 | +€1,412 | |
| Financial charges | 65/66B | €764 | €2,007 | +€1,243 | +162.7% |
| Recurring financial charges | 65 | €764 | €2,007 | +€1,243 | +162.7% |
| Profit (loss) for the period before taxes | 9903 | -€455 | -€10,102 | -€9,647 | -2120.4% |
| Income taxes | 67/77 | €17 | €282 | +€264 | +1533.6% |
| Profit (loss) for the period | 9904 | -€472 | -€10,383 | -€9,911 | -2099.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€472 | -€10,383 | -€9,911 | -2099.0% |
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 4 October 2026 via checked.be.