GESTUS BUILDING SERVICES: 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.
GESTUS BUILDING SERVICES
Largest movements
- Financial fixed assets +€30,000
up €30,000 (+20.0%), from €150,000 to €180,000
- Cash +€18,167
up €18,167 (+131%), from €13,898 to €32,065
mainly Other debts (+€50,960) and Net result for the year (+€47,135)
- Receivables within one year -€14,414
down €14,414 (-96.2%), from €14,991 to €577
of which Trade receivables: -€14,207
- Other debts +€50,960
up €50,960 (+136%), from €37,388 to €88,349
- Reserves -€34,762
down €34,762 (-25.6%), from €135,830 to €101,069
of which Distributable reserves: -€34,662
- Tax, wage and social debts +€14,348
up €14,348 (+201%), from €7,125 to €21,473
- Gross operating margin +€7,754
up €7,754 (+12.8%), from €60,704 to €68,458
- Taxes +€2,266
up €2,266 (+15.6%), from €14,486 to €16,752
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 | €184,094 | €215,964 | +€31,871 | +17.3% |
| Fixed assets | 21/28 | €153,371 | €181,665 | +€28,294 | +18.4% |
| Tangible fixed assets | 22/27 | €3,371 | €1,665 | -€1,706 | -50.6% |
| Land and buildings | 22 | €2,025 | €1,519 | -€506 | -25.0% |
| Furniture and vehicles | 24 | €1,346 | €146 | -€1,200 | -89.2% |
| Financial fixed assets | 28 | €150,000 | €180,000 | +€30,000 | +20.0% |
| Current assets | 29/58 | €30,723 | €34,299 | +€3,577 | +11.6% |
| Amounts receivable within one year | 40/41 | €14,991 | €577 | -€14,414 | -96.2% |
| Trade receivables | 40 | €14,207 | €0 | -€14,207 | -100% |
| Other amounts receivable | 41 | €783 | €577 | -€206 | -26.3% |
| Cash at bank and in hand | 54/58 | €13,898 | €32,065 | +€18,167 | +131% |
| Deferred charges and accrued income | 490/1 | €1,834 | €1,658 | -€176 | -9.6% |
| Total equity and liabilities | 10/49 | €184,094 | €215,964 | +€31,871 | +17.3% |
| Equity | 10/15 | €136,830 | €102,069 | -€34,762 | -25.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €135,830 | €101,069 | -€34,762 | -25.6% |
| Non-distributable reserves | 130/1 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | €100 | - | -€100 | |
| Distributable reserves | 133 | €135,730 | €101,069 | -€34,662 | -25.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,263 | €113,896 | +€66,632 | +141% |
| Amounts payable within one year | 42/48 | €47,263 | €113,887 | +€66,624 | +141% |
| Current portion of amounts payable after more than one year | 42 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | €250 | €1,566 | +€1,315 | +526% |
| Suppliers | 440/4 | €250 | €1,566 | +€1,315 | +526% |
| Taxes, remuneration and social security | 45 | €7,125 | €21,473 | +€14,348 | +201% |
| Taxes | 450/3 | €7,125 | €21,473 | +€14,348 | +201% |
| Other amounts payable | 47/48 | €37,388 | €88,349 | +€50,960 | +136% |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,106 | €1,706 | -€399 | -19.0% |
| Other operating charges | 640/8 | €674 | €687 | +€12 | +1.8% |
| Gross operating margin | 9900 | €60,704 | €68,458 | +€7,754 | +12.8% |
| Operating profit (loss) | 9901 | €57,924 | €66,065 | +€8,141 | +14.1% |
| Financial income | 75/76B | €50 | €94 | +€45 | +89.6% |
| Recurring financial income | 75 | €50 | €94 | +€45 | +89.6% |
| Financial charges | 65/66B | €2,893 | €2,273 | -€620 | -21.4% |
| Recurring financial charges | 65 | €2,893 | €2,273 | -€620 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €55,080 | €63,887 | +€8,806 | +16.0% |
| Income taxes | 67/77 | €14,486 | €16,752 | +€2,266 | +15.6% |
| Profit (loss) for the period | 9904 | €40,595 | €47,135 | +€6,540 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,595 | €47,135 | +€6,540 | +16.1% |
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 15 October 2026 via checked.be.