MODE ET GESTION: 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.
MODE ET GESTION
Largest movements
- Cash +€11,711
up €11,711 (+12.6%), from €92,737 to €104,448
mainly Depreciation (+€9,735) and Net result for the year (+€2,993)
- Tangible fixed assets -€8,144
down €8,144 (-7.8%), from €104,158 to €96,014
- Profit (loss) carried forward +€2,993
up €2,993 (+4.7%), from €63,864 to €66,857
- Gross operating margin +€762
up €762 (+4.7%), from €16,252 to €17,015
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 | €212,021 | €216,004 | +€3,983 | +1.9% |
| Fixed assets | 21/28 | €104,158 | €96,014 | -€8,144 | -7.8% |
| Tangible fixed assets | 22/27 | €104,158 | €96,014 | -€8,144 | -7.8% |
| Land and buildings | 22 | €104,158 | €96,014 | -€8,144 | -7.8% |
| Current assets | 29/58 | €107,863 | €119,990 | +€12,127 | +11.2% |
| Amounts receivable within one year | 40/41 | €14,400 | €15,349 | +€948 | +6.6% |
| Trade receivables | 40 | €12,572 | €13,109 | +€537 | +4.3% |
| Other amounts receivable | 41 | €1,828 | €2,239 | +€411 | +22.5% |
| Cash at bank and in hand | 54/58 | €92,737 | €104,448 | +€11,711 | +12.6% |
| Deferred charges and accrued income | 490/1 | €725 | €194 | -€532 | -73.3% |
| Total equity and liabilities | 10/49 | €212,021 | €216,004 | +€3,983 | +1.9% |
| Equity | 10/15 | €211,462 | €214,455 | +€2,993 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,998 | €128,998 | = | 0.0% |
| Distributable reserves | 133 | €128,998 | €128,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,864 | €66,857 | +€2,993 | +4.7% |
| Amounts payable | 17/49 | €559 | €1,548 | +€990 | +177% |
| Amounts payable within one year | 42/48 | €559 | €1,548 | +€990 | +177% |
| Trade debts | 44 | €559 | €1,548 | +€990 | +177% |
| Suppliers | 440/4 | €559 | €1,548 | +€990 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,704 | €9,735 | +€31 | +0.3% |
| Other operating charges | 640/8 | €4,460 | €4,400 | -€60 | -1.3% |
| Gross operating margin | 9900 | €16,252 | €17,015 | +€762 | +4.7% |
| Operating profit (loss) | 9901 | €2,088 | €2,879 | +€791 | +37.9% |
| Financial income | 75/76B | €291 | €323 | +€32 | +11.0% |
| Recurring financial income | 75 | €291 | €323 | +€32 | +11.0% |
| Financial charges | 65/66B | €199 | €209 | +€10 | +4.8% |
| Recurring financial charges | 65 | €199 | €209 | +€10 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €2,180 | €2,993 | +€813 | +37.3% |
| Profit (loss) for the period | 9904 | €2,180 | €2,993 | +€813 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,180 | €2,993 | +€813 | +37.3% |
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 27 October 2026 via checked.be.