GESTION 3D: 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.
GESTION 3D
Largest movements
- Cash -€23,761
down €23,761 (-87.2%), from €27,257 to €3,495
mainly Receivables within one year (-€20,742) and Investment in fixed assets (net) (-€14,000)
- Receivables within one year +€20,742
up €20,742 (+40.0%), from €51,893 to €72,635
of which Other amounts receivable: +€10,800
- Tangible fixed assets +€7,319
up €7,319 (+88.0%), from €8,320 to €15,639
of which Furniture and vehicles: +€7,319
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,235
down €6,235 (-40.4%), from €15,447 to €9,212
- Depreciation +€3,000
up €3,000 (+179%), from €1,680 to €4,681
- Taxes -€1,041
down €1,041 (-79.7%), from €1,305 to €265
- Other operating charges +€419
up €419 (+72.0%), from €582 to €1,002
- Financial income -€419
down €419 (-75.4%), from €556 to €137
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 | €531,497 | €539,995 | +€8,498 | +1.6% |
| Fixed assets | 21/28 | €451,951 | €461,271 | +€9,319 | +2.1% |
| Tangible fixed assets | 22/27 | €8,320 | €15,639 | +€7,319 | +88.0% |
| Furniture and vehicles | 24 | €8,320 | €15,639 | +€7,319 | +88.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €443,632 | €445,632 | +€2,000 | +0.5% |
| Current assets | 29/58 | €79,546 | €78,724 | -€822 | -1.0% |
| Amounts receivable within one year | 40/41 | €51,893 | €72,635 | +€20,742 | +40.0% |
| Trade receivables | 40 | €11,354 | €21,296 | +€9,942 | +87.6% |
| Other amounts receivable | 41 | €40,539 | €51,339 | +€10,800 | +26.6% |
| Cash at bank and in hand | 54/58 | €27,257 | €3,495 | -€23,761 | -87.2% |
| Deferred charges and accrued income | 490/1 | €396 | €2,594 | +€2,198 | +555% |
| Total equity and liabilities | 10/49 | €531,497 | €539,995 | +€8,498 | +1.6% |
| Equity | 10/15 | €505,264 | €506,486 | +€1,222 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €414,202 | €414,202 | = | 0.0% |
| Distributable reserves | 133 | €414,202 | €414,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,863 | €86,084 | +€1,222 | +1.4% |
| Amounts payable | 17/49 | €26,233 | €33,509 | +€7,276 | +27.7% |
| Amounts payable after more than one year | 17 | €7,072 | €3,468 | -€3,603 | -51.0% |
| Financial debts | 170/4 | €7,072 | €3,468 | -€3,603 | -51.0% |
| Amounts payable within one year | 42/48 | €18,061 | €29,858 | +€11,797 | +65.3% |
| Current portion of amounts payable after more than one year | 42 | €2,929 | €3,331 | +€403 | +13.8% |
| Trade debts | 44 | €4,955 | €9,727 | +€4,773 | +96.3% |
| Suppliers | 440/4 | €4,955 | €9,727 | +€4,773 | +96.3% |
| Taxes, remuneration and social security | 45 | €6,251 | €11,293 | +€5,042 | +80.7% |
| Taxes | 450/3 | €6,251 | €11,293 | +€5,042 | +80.7% |
| Other amounts payable | 47/48 | €3,927 | €5,506 | +€1,580 | +40.2% |
| Accrued charges and deferred income | 492/3 | €1,100 | €182 | -€918 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,680 | €4,681 | +€3,000 | +179% |
| Other operating charges | 640/8 | €582 | €1,002 | +€419 | +72.0% |
| Gross operating margin | 9900 | €15,447 | €9,212 | -€6,235 | -40.4% |
| Operating profit (loss) | 9901 | €13,185 | €3,530 | -€9,655 | -73.2% |
| Financial income | 75/76B | €556 | €137 | -€419 | -75.4% |
| Recurring financial income | 75 | €556 | €137 | -€419 | -75.4% |
| Financial charges | 65/66B | €219 | €515 | +€295 | +135% |
| Recurring financial charges | 65 | €219 | €515 | +€295 | +135% |
| Profit (loss) for the period before taxes | 9903 | €13,522 | €3,152 | -€10,370 | -76.7% |
| Income taxes | 67/77 | €1,305 | €265 | -€1,041 | -79.7% |
| Profit (loss) for the period | 9904 | €12,217 | €2,888 | -€9,329 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,217 | €2,888 | -€9,329 | -76.4% |
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.