GEVIAK: 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.
GEVIAK
Largest movements
- Current investments +€7,299
up €7,299 (+3.3%), from €218,365 to €225,664
- Tangible fixed assets -€5,137
down €5,137 (-63.7%), from €8,067 to €2,930
of which Furniture and vehicles: -€5,062
- Receivables within one year -€3,243
down €3,243 (-46.7%), from €6,948 to €3,705
of which Trade receivables: -€6,646
- Other debts +€12,172
up €12,172 (+2,704%), from €450 to €12,622
- Reserves -€8,084
down €8,084 (-3.8%), from €215,106 to €207,022
- Tax, wage and social debts -€7,612
down €7,612 (-100%), from €7,612 to €0
- Gross operating margin -€23,323
down €23,323 (-65.4%), from €35,688 to €12,365
- Taxes -€3,067
down €3,067 (-53.6%), from €5,723 to €2,656
- Depreciation -€2,137
down €2,137 (-27.8%), from €7,687 to €5,550
- Financial charges -€1,463
down €1,463 (-91.8%), from €1,594 to €131
- Financial income +€804
up €804 (+39.8%), from €2,017 to €2,821
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 | €241,768 | €238,592 | -€3,176 | -1.3% |
| Fixed assets | 21/28 | €8,067 | €2,930 | -€5,137 | -63.7% |
| Tangible fixed assets | 22/27 | €8,067 | €2,930 | -€5,137 | -63.7% |
| Plant, machinery and equipment | 23 | €791 | €716 | -€75 | -9.5% |
| Furniture and vehicles | 24 | €7,277 | €2,215 | -€5,062 | -69.6% |
| Current assets | 29/58 | €233,700 | €235,661 | +€1,961 | +0.8% |
| Amounts receivable within one year | 40/41 | €6,948 | €3,705 | -€3,243 | -46.7% |
| Trade receivables | 40 | €6,797 | €151 | -€6,646 | -97.8% |
| Other amounts receivable | 41 | €151 | €3,554 | +€3,403 | +2,249% |
| Current investments | 50/53 | €218,365 | €225,664 | +€7,299 | +3.3% |
| Cash at bank and in hand | 54/58 | €7,606 | €5,514 | -€2,093 | -27.5% |
| Deferred charges and accrued income | 490/1 | €780 | €778 | -€2 | -0.3% |
| Total equity and liabilities | 10/49 | €241,768 | €238,592 | -€3,176 | -1.3% |
| Equity | 10/15 | €233,706 | €225,622 | -€8,084 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,106 | €207,022 | -€8,084 | -3.8% |
| Distributable reserves | 133 | €215,106 | €207,022 | -€8,084 | -3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,062 | €12,970 | +€4,908 | +60.9% |
| Amounts payable within one year | 42/48 | €8,062 | €12,970 | +€4,908 | +60.9% |
| Trade debts | 44 | €0 | €348 | +€348 | |
| Suppliers | 440/4 | €0 | €348 | +€348 | |
| Taxes, remuneration and social security | 45 | €7,612 | €0 | -€7,612 | -100% |
| Taxes | 450/3 | €7,612 | €0 | -€7,612 | -100% |
| Other amounts payable | 47/48 | €450 | €12,622 | +€12,172 | +2,704% |
| Non-recurring operating income | 76A | €17,619 | €327 | -€17,292 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,687 | €5,550 | -€2,137 | -27.8% |
| Other operating charges | 640/8 | €908 | €934 | +€26 | +2.8% |
| Non-recurring operating charges | 66A | €2,923 | €0 | -€2,923 | -100% |
| Gross operating margin | 9900 | €35,688 | €12,365 | -€23,323 | -65.4% |
| Operating profit (loss) | 9901 | €24,170 | €5,882 | -€18,288 | -75.7% |
| Financial income | 75/76B | €2,017 | €2,821 | +€804 | +39.8% |
| Recurring financial income | 75 | €2,017 | €2,821 | +€804 | +39.8% |
| Financial charges | 65/66B | €1,594 | €131 | -€1,463 | -91.8% |
| Recurring financial charges | 65 | €1,594 | €131 | -€1,463 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €24,594 | €8,572 | -€16,022 | -65.1% |
| Income taxes | 67/77 | €5,723 | €2,656 | -€3,067 | -53.6% |
| Profit (loss) for the period | 9904 | €18,871 | €5,916 | -€12,955 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,871 | €5,916 | -€12,955 | -68.7% |
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 13 October 2026 via checked.be.