Via Gesta: what changed
Two fiscal 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.
Via Gesta
Largest movements
- Cash +€4,905
up €4,905 (+229.4%), from €2,138 to €7,043
mainly Net result for the year (+€3,241) and Tax, wage and social debts (+€1,389)
- Receivables within one year +€2,263
up €2,263 (+20.4%), from €11,090 to €13,353
of which Trade receivables: +€3,254
- Tangible fixed assets -€1,000
down €1,000 (-64.8%), from €1,543 to €543
- Profit (loss) carried forward +€3,241
up €3,241 (+22.3%), from -€14,507 to -€11,266
- Tax, wage and social debts +€1,389
up €1,389 (+16.3%), from €8,519 to €9,908
of which Remuneration and social security: +€3,550
- Trade debts +€1,218
up €1,218 (+119.4%), from €1,020 to €2,238
- Other debts +€320
up €320 (+2.2%), from €14,739 to €15,059
- Gross operating margin +€32,445
up €32,445, from -€26,027 to €6,418
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 | €14,771 | €20,939 | +€6,168 | +41.8% |
| Fixed assets | 21/28 | €1,543 | €543 | -€1,000 | -64.8% |
| Tangible fixed assets | 22/27 | €1,543 | €543 | -€1,000 | -64.8% |
| Furniture and vehicles | 24 | €1,543 | €543 | -€1,000 | -64.8% |
| Current assets | 29/58 | €13,228 | €20,396 | +€7,168 | +54.2% |
| Amounts receivable within one year | 40/41 | €11,090 | €13,353 | +€2,263 | +20.4% |
| Trade receivables | 40 | €8,230 | €11,484 | +€3,254 | +39.5% |
| Other amounts receivable | 41 | €2,860 | €1,869 | -€991 | -34.7% |
| Cash at bank and in hand | 54/58 | €2,138 | €7,043 | +€4,905 | +229.4% |
| Total equity and liabilities | 10/49 | €14,771 | €20,939 | +€6,168 | +41.8% |
| Equity | 10/15 | -€9,507 | -€6,266 | +€3,241 | +34.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,507 | -€11,266 | +€3,241 | +22.3% |
| Amounts payable | 17/49 | €24,278 | €27,205 | +€2,927 | +12.1% |
| Amounts payable within one year | 42/48 | €24,278 | €27,205 | +€2,927 | +12.1% |
| Trade debts | 44 | €1,020 | €2,238 | +€1,218 | +119.4% |
| Suppliers | 440/4 | €1,020 | €2,238 | +€1,218 | +119.4% |
| Taxes, remuneration and social security | 45 | €8,519 | €9,908 | +€1,389 | +16.3% |
| Taxes | 450/3 | €8,519 | €6,358 | -€2,161 | -25.4% |
| Remuneration and social security | 454/9 | - | €3,550 | +€3,550 | |
| Other amounts payable | 47/48 | €14,739 | €15,059 | +€320 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,903 | €1,848 | -€55 | -2.9% |
| Gross operating margin | 9900 | -€26,027 | €6,418 | +€32,445 | |
| Operating profit (loss) | 9901 | -€28,930 | €3,570 | +€32,500 | |
| Financial charges | 65/66B | €141 | €169 | +€28 | +19.9% |
| Recurring financial charges | 65 | €141 | €169 | +€28 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,071 | €3,401 | +€32,472 | |
| Income taxes | 67/77 | - | €160 | +€160 | |
| Profit (loss) for the period | 9904 | -€29,071 | €3,241 | +€32,312 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,071 | €3,241 | +€32,312 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.