Gesture Instruments: 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.
Gesture Instruments
Largest movements
- Cash -€148,482
down €148,482 (-69.6%), from €213,260 to €64,778
mainly Net result for the year (-€68,811) and Investment in fixed assets (net) (-€67,606)
- Intangible fixed assets +€48,462
up €48,462 (+27.6%), from €175,791 to €224,253
- Receivables within one year +€35,052
up €35,052 (+91.0%), from €38,518 to €73,570
of which Trade receivables: +€38,270
- Tangible fixed assets -€13,058
down €13,058 (-28.2%), from €46,329 to €33,271
- Profit (loss) carried forward -€68,811
down €68,811 (-1060.4%), from -€6,489 to -€75,300
- Debts after one year -€10,726
down €10,726 (-2.7%), from €403,305 to €392,580
- Gross operating margin -€58,159
down €58,159, from €23,439 to -€34,719
- Depreciation +€9,266
up €9,266 (+40.4%), from €22,936 to €32,202
- Other operating charges -€579
down €579 (-81.9%), from €706 to €128
- Financial charges -€420
down €420 (-22.7%), from €1,848 to €1,428
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 | €475,371 | €397,435 | -€77,937 | -16.4% |
| Fixed assets | 21/28 | €222,120 | €257,524 | +€35,404 | +15.9% |
| Intangible fixed assets | 21 | €175,791 | €224,253 | +€48,462 | +27.6% |
| Tangible fixed assets | 22/27 | €46,329 | €33,271 | -€13,058 | -28.2% |
| Leasing and similar rights | 25 | €46,329 | €33,271 | -€13,058 | -28.2% |
| Current assets | 29/58 | €253,251 | €139,911 | -€113,341 | -44.8% |
| Amounts receivable within one year | 40/41 | €38,518 | €73,570 | +€35,052 | +91.0% |
| Trade receivables | 40 | €30,635 | €68,904 | +€38,270 | +124.9% |
| Other amounts receivable | 41 | €7,883 | €4,665 | -€3,218 | -40.8% |
| Cash at bank and in hand | 54/58 | €213,260 | €64,778 | -€148,482 | -69.6% |
| Deferred charges and accrued income | 490/1 | €1,474 | €1,564 | +€90 | +6.1% |
| Total equity and liabilities | 10/49 | €475,371 | €397,435 | -€77,937 | -16.4% |
| Equity | 10/15 | €3,511 | -€65,300 | -€68,811 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,489 | -€75,300 | -€68,811 | -1060.4% |
| Amounts payable | 17/49 | €471,860 | €462,734 | -€9,126 | -1.9% |
| Amounts payable after more than one year | 17 | €403,305 | €392,580 | -€10,726 | -2.7% |
| Financial debts | 170/4 | €403,305 | €392,580 | -€10,726 | -2.7% |
| Amounts payable within one year | 42/48 | €68,555 | €70,155 | +€1,599 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €10,290 | €10,726 | +€435 | +4.2% |
| Trade debts | 44 | €23,314 | €25,144 | +€1,830 | +7.8% |
| Suppliers | 440/4 | €23,314 | €25,144 | +€1,830 | +7.8% |
| Taxes, remuneration and social security | 45 | - | €334 | +€334 | |
| Taxes | 450/3 | - | €334 | +€334 | |
| Other amounts payable | 47/48 | €34,951 | €33,951 | -€1,000 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,936 | €32,202 | +€9,266 | +40.4% |
| Other operating charges | 640/8 | €706 | €128 | -€579 | -81.9% |
| Gross operating margin | 9900 | €23,439 | -€34,719 | -€58,159 | |
| Operating profit (loss) | 9901 | -€203 | -€67,049 | -€66,846 | -32992.6% |
| Financial charges | 65/66B | €1,848 | €1,428 | -€420 | -22.7% |
| Recurring financial charges | 65 | €1,848 | €1,428 | -€420 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,050 | -€68,477 | -€66,427 | -3239.9% |
| Income taxes | 67/77 | - | €334 | +€334 | |
| Profit (loss) for the period | 9904 | -€2,050 | -€68,811 | -€66,760 | -3256.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,050 | -€68,811 | -€66,760 | -3256.2% |
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 30 September 2026 via checked.be.