GESTRA: 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.
GESTRA
Largest movements
- Cash +€562
up €562 (+11.4%), from €4,923 to €5,485
mainly Other debts (+€453) and Deferred charges and accrued income (+€413)
- Deferred charges and accrued income -€413
down €413 (-100%), from €413 to €0
- Other debts +€453
new in 2025: €453
- Trade debts -€387
down €387 (-100%), from €387 to €0
- Accrued charges and deferred income +€300
new in 2025: €300
- Profit (loss) carried forward -€243
down €243 (-18.0%), from -€1,345 to -€1,587
- Gross operating margin -€361
down €361 (-53.7%), from €673 to €312
- Other operating charges +€10
up €10 (+2.6%), from €387 to €397
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 | €5,437 | €5,560 | +€123 | +2.3% |
| Current assets | 29/58 | €5,437 | €5,560 | +€123 | +2.3% |
| Amounts receivable within one year | 40/41 | €101 | €75 | -€26 | -25.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €101 | €75 | -€26 | -25.5% |
| Cash at bank and in hand | 54/58 | €4,923 | €5,485 | +€562 | +11.4% |
| Deferred charges and accrued income | 490/1 | €413 | €0 | -€413 | -100% |
| Total equity and liabilities | 10/49 | €5,437 | €5,560 | +€123 | +2.3% |
| Equity | 10/15 | €5,050 | €4,807 | -€243 | -4.8% |
| Contributions | 10/11 | €6,394 | €6,394 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,345 | -€1,587 | -€243 | -18.0% |
| Amounts payable | 17/49 | €387 | €753 | +€366 | +94.4% |
| Amounts payable within one year | 42/48 | €387 | €453 | +€66 | +17.0% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Other amounts payable | 47/48 | - | €453 | +€453 | |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Other operating charges | 640/8 | €387 | €397 | +€10 | +2.6% |
| Gross operating margin | 9900 | €673 | €312 | -€361 | -53.7% |
| Operating profit (loss) | 9901 | €286 | -€85 | -€371 | |
| Financial charges | 65/66B | €153 | €158 | +€4 | +2.8% |
| Recurring financial charges | 65 | €153 | €158 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €133 | -€243 | -€375 | |
| Profit (loss) for the period | 9904 | €133 | -€243 | -€375 | |
| Profit (loss) for the period to be appropriated | 9905 | €133 | -€243 | -€375 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.