VAN GESTELEN MARC: 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.
VAN GESTELEN MARC
Largest movements
- Cash +€4,210
up €4,210 (+8.3%), from €50,803 to €55,012
mainly Net result for the year (+€5,628) and Trade debts (+€1,579)
- Profit (loss) carried forward +€5,628
up €5,628 (+24.4%), from -€23,111 to -€17,483
- Debts after one year -€2,000
down €2,000 (-14.3%), from €14,000 to €12,000
- Trade debts +€1,579
up €1,579 (+150%), from €1,054 to €2,634
- Other debts -€1,172
down €1,172 (-70.1%), from €1,672 to €500
- Gross operating margin -€25,378
down €25,378, from €19,726 to -€5,652
- Financial income +€13,575
up €13,575 (+135,746,500%), from €0 to €13,575
of which Non-recurring financial income: +€13,575
- Other operating charges -€576
down €576 (-22.9%), from €2,513 to €1,938
- Taxes -€375
down €375 (-88.1%), from €426 to €51
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 | €53,186 | €57,396 | +€4,210 | +7.9% |
| Fixed assets | 21/28 | €206 | €206 | = | 0.0% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €52,980 | €57,190 | +€4,210 | +7.9% |
| Amounts receivable within one year | 40/41 | €2,177 | €2,177 | = | 0.0% |
| Trade receivables | 40 | €2,177 | €2,177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,803 | €55,012 | +€4,210 | +8.3% |
| Total equity and liabilities | 10/49 | €53,186 | €57,396 | +€4,210 | +7.9% |
| Equity | 10/15 | €32,740 | €38,368 | +€5,628 | +17.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,259 | €37,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €35,400 | €35,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,111 | -€17,483 | +€5,628 | +24.4% |
| Amounts payable | 17/49 | €20,446 | €19,028 | -€1,418 | -6.9% |
| Amounts payable after more than one year | 17 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Financial debts | 170/4 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Amounts payable within one year | 42/48 | €6,446 | €7,028 | +€582 | +9.0% |
| Trade debts | 44 | €1,054 | €2,634 | +€1,579 | +150% |
| Suppliers | 440/4 | €1,054 | €2,634 | +€1,579 | +150% |
| Taxes, remuneration and social security | 45 | €3,720 | €3,894 | +€174 | +4.7% |
| Taxes | 450/3 | €1,629 | €1,004 | -€625 | -38.4% |
| Remuneration and social security | 454/9 | €2,091 | €2,891 | +€799 | +38.2% |
| Other amounts payable | 47/48 | €1,672 | €500 | -€1,172 | -70.1% |
| Other operating charges | 640/8 | €2,513 | €1,938 | -€576 | -22.9% |
| Gross operating margin | 9900 | €19,726 | -€5,652 | -€25,378 | |
| Operating profit (loss) | 9901 | €17,212 | -€7,590 | -€24,802 | |
| Financial income | 75/76B | €0 | €13,575 | +€13,575 | +135,746,500% |
| Recurring financial income | 75 | €0 | €13,575 | +€13,575 | +135,746,500% |
| Non-recurring financial income | 76B | - | €13,575 | +€13,575 | |
| Financial charges | 65/66B | €186 | €306 | +€119 | +64.1% |
| Recurring financial charges | 65 | €186 | €306 | +€119 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €17,026 | €5,679 | -€11,347 | -66.6% |
| Income taxes | 67/77 | €426 | €51 | -€375 | -88.1% |
| Profit (loss) for the period | 9904 | €16,600 | €5,628 | -€10,972 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,600 | €5,628 | -€10,972 | -66.1% |
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 19 October 2026 via checked.be.