GEVAN: 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.
GEVAN
Largest movements
- Cash +€5,329
up €5,329 (+789.9%), from €675 to €6,003
mainly Net result for the year (+€4,097) and Depreciation (+€2,586)
- Tangible fixed assets -€2,586
down €2,586 (-7.8%), from €33,010 to €30,424
of which Plant, machinery and equipment: -€1,986
- Profit (loss) carried forward +€4,097
up €4,097 (+7.9%), from €52,001 to €56,098
- Tax, wage and social debts -€2,275
down €2,275 (-58.6%), from €3,885 to €1,610
- Gross operating margin -€10,021
down €10,021 (-46.3%), from €21,641 to €11,620
- Purchases and services +€7,421
up €7,421 (+19.5%), from €37,959 to €45,380
- Taxes -€2,275
down €2,275 (-58.6%), from €3,885 to €1,610
- Depreciation -€611
down €611 (-19.1%), from €3,198 to €2,586
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 | €85,898 | €89,298 | +€3,400 | +4.0% |
| Fixed assets | 21/28 | €33,010 | €30,424 | -€2,586 | -7.8% |
| Tangible fixed assets | 22/27 | €33,010 | €30,424 | -€2,586 | -7.8% |
| Land and buildings | 22 | €30,658 | €30,058 | -€601 | -2.0% |
| Plant, machinery and equipment | 23 | €2,352 | €366 | -€1,986 | -84.4% |
| Current assets | 29/58 | €52,887 | €58,874 | +€5,987 | +11.3% |
| Amounts receivable within one year | 40/41 | €51,576 | €52,214 | +€638 | +1.2% |
| Trade receivables | 40 | €5,035 | €5,035 | = | 0.0% |
| Other amounts receivable | 41 | €46,541 | €47,179 | +€638 | +1.4% |
| Cash at bank and in hand | 54/58 | €675 | €6,003 | +€5,329 | +789.9% |
| Deferred charges and accrued income | 490/1 | €637 | €657 | +€20 | +3.1% |
| Total equity and liabilities | 10/49 | €85,898 | €89,298 | +€3,400 | +4.0% |
| Equity | 10/15 | €72,453 | €76,549 | +€4,097 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,001 | €56,098 | +€4,097 | +7.9% |
| Amounts payable | 17/49 | €13,445 | €12,749 | -€696 | -5.2% |
| Amounts payable within one year | 42/48 | €10,173 | €8,756 | -€1,416 | -13.9% |
| Trade debts | 44 | €6,288 | €7,146 | +€859 | +13.7% |
| Suppliers | 440/4 | €6,288 | €7,146 | +€859 | +13.7% |
| Taxes, remuneration and social security | 45 | €3,885 | €1,610 | -€2,275 | -58.6% |
| Taxes | 450/3 | €3,885 | €1,610 | -€2,275 | -58.6% |
| Accrued charges and deferred income | 492/3 | €3,272 | €3,992 | +€720 | +22.0% |
| Turnover | 70 | €57,000 | €57,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,959 | €45,380 | +€7,421 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,198 | €2,586 | -€611 | -19.1% |
| Other operating charges | 640/8 | €4,373 | €4,030 | -€343 | -7.8% |
| Gross operating margin | 9900 | €21,641 | €11,620 | -€10,021 | -46.3% |
| Operating profit (loss) | 9901 | €14,070 | €5,003 | -€9,067 | -64.4% |
| Financial income | 75/76B | €501 | €731 | +€230 | +45.9% |
| Recurring financial income | 75 | €501 | €731 | +€230 | +45.9% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +18.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €14,548 | €5,707 | -€8,841 | -60.8% |
| Income taxes | 67/77 | €3,885 | €1,610 | -€2,275 | -58.6% |
| Profit (loss) for the period | 9904 | €10,663 | €4,097 | -€6,566 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,663 | €4,097 | -€6,566 | -61.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.