GESTION4YOU: 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.
GESTION4YOU
Largest movements
- Cash +€45,617
up €45,617 (+174%), from €26,255 to €71,872
mainly Other debts (+€34,756) and Net result for the year (+€32,875)
- Tangible fixed assets +€15,964
up €15,964 (+20.4%), from €78,289 to €94,253
of which Furniture and vehicles: +€19,992
- Receivables within one year -€12,261
down €12,261 (-19.3%), from €63,378 to €51,117
of which Trade receivables: -€32,207
- Deferred charges and accrued income -€8,623
down €8,623 (-60.8%), from €14,181 to €5,558
- Other debts +€34,756
up €34,756 (+50.0%), from €69,571 to €104,327
- Profit (loss) carried forward -€15,125
down €15,125 (-27.6%), from €54,867 to €39,742
- Debts after one year +€13,912
up €13,912 (+64.4%), from €21,618 to €35,530
- Current portion of long-term debt +€5,544
up €5,544 (+105%), from €5,302 to €10,847
- Trade debts +€5,218
up €5,218 (+122%), from €4,260 to €9,478
- Gross operating margin -€16,654
down €16,654 (-18.3%), from €90,998 to €74,344
- Write-downs -€12,482
new in 2025: -€12,482
- Depreciation +€8,211
up €8,211 (+63.7%), from €12,881 to €21,092
- Taxes -€7,427
down €7,427 (-48.2%), from €15,408 to €7,981
- Financial charges +€6,098
up €6,098 (+712%), from €857 to €6,955
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 | €185,278 | €225,975 | +€40,697 | +22.0% |
| Fixed assets | 21/28 | €81,465 | €97,429 | +€15,964 | +19.6% |
| Tangible fixed assets | 22/27 | €78,289 | €94,253 | +€15,964 | +20.4% |
| Plant, machinery and equipment | 23 | €31,236 | €25,892 | -€5,344 | -17.1% |
| Furniture and vehicles | 24 | €44,080 | €64,073 | +€19,992 | +45.4% |
| Other tangible fixed assets | 26 | €2,972 | €4,288 | +€1,316 | +44.3% |
| Financial fixed assets | 28 | €3,176 | €3,176 | = | 0.0% |
| Current assets | 29/58 | €103,813 | €128,546 | +€24,733 | +23.8% |
| Amounts receivable within one year | 40/41 | €63,378 | €51,117 | -€12,261 | -19.3% |
| Trade receivables | 40 | €62,639 | €30,432 | -€32,207 | -51.4% |
| Other amounts receivable | 41 | €738 | €20,685 | +€19,946 | +2,702% |
| Cash at bank and in hand | 54/58 | €26,255 | €71,872 | +€45,617 | +174% |
| Deferred charges and accrued income | 490/1 | €14,181 | €5,558 | -€8,623 | -60.8% |
| Total equity and liabilities | 10/49 | €185,278 | €225,975 | +€40,697 | +22.0% |
| Equity | 10/15 | €64,971 | €49,846 | -€15,125 | -23.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,104 | €8,104 | = | 0.0% |
| Distributable reserves | 133 | €8,104 | €8,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,867 | €39,742 | -€15,125 | -27.6% |
| Amounts payable | 17/49 | €120,307 | €176,129 | +€55,822 | +46.4% |
| Amounts payable after more than one year | 17 | €21,618 | €35,530 | +€13,912 | +64.4% |
| Financial debts | 170/4 | €21,618 | €35,530 | +€13,912 | +64.4% |
| Amounts payable within one year | 42/48 | €98,689 | €140,599 | +€41,910 | +42.5% |
| Current portion of amounts payable after more than one year | 42 | €5,302 | €10,847 | +€5,544 | +105% |
| Trade debts | 44 | €4,260 | €9,478 | +€5,218 | +122% |
| Suppliers | 440/4 | €4,260 | €9,478 | +€5,218 | +122% |
| Taxes, remuneration and social security | 45 | €19,556 | €15,947 | -€3,608 | -18.5% |
| Taxes | 450/3 | €19,556 | €15,947 | -€3,608 | -18.5% |
| Other amounts payable | 47/48 | €69,571 | €104,327 | +€34,756 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €21,092 | +€8,211 | +63.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€12,482 | -€12,482 | |
| Other operating charges | 640/8 | €20,009 | €18,173 | -€1,836 | -9.2% |
| Gross operating margin | 9900 | €90,998 | €74,344 | -€16,654 | -18.3% |
| Operating profit (loss) | 9901 | €58,107 | €47,560 | -€10,547 | -18.2% |
| Financial income | 75/76B | €4 | €251 | +€247 | +5,847% |
| Recurring financial income | 75 | €4 | €251 | +€247 | +5,847% |
| Financial charges | 65/66B | €857 | €6,955 | +€6,098 | +712% |
| Recurring financial charges | 65 | €857 | €6,955 | +€6,098 | +712% |
| Profit (loss) for the period before taxes | 9903 | €57,255 | €40,856 | -€16,398 | -28.6% |
| Income taxes | 67/77 | €15,408 | €7,981 | -€7,427 | -48.2% |
| Profit (loss) for the period | 9904 | €41,847 | €32,875 | -€8,972 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,847 | €32,875 | -€8,972 | -21.4% |
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 18 October 2026 via checked.be.