B-P. GANTOISE: 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.
B-P. GANTOISE
Largest movements
- Cash -€5,039
no longer reported in 2024 (was €5,039)
mainly Receivables within one year (-€4,490) and Net result for the year (-€549)
- Receivables within one year +€4,490
up €4,490 (+2.7%), from €163,510 to €168,000
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€53
down €53 (-34.3%), from €153 to €101
- Financial income -€36
no longer reported in 2024 (was €36)
- Gross operating margin -€29
down €29 (-7.0%), from -€419 to -€448
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,549 | €273,000 | -€549 | -0.2% |
| Current assets | 29/58 | €273,549 | €273,000 | -€549 | -0.2% |
| Amounts receivable after more than one year | 29 | €105,000 | €105,000 | = | 0.0% |
| Other amounts receivable | 291 | €105,000 | €105,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €163,510 | €168,000 | +€4,490 | +2.7% |
| Other amounts receivable | 41 | €163,510 | €168,000 | +€4,490 | +2.7% |
| Cash at bank and in hand | 54/58 | €5,039 | - | -€5,039 | |
| Total equity and liabilities | 10/49 | €273,549 | €273,000 | -€549 | -0.2% |
| Equity | 10/15 | €273,549 | €273,000 | -€549 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €34,085 | €34,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €32,226 | €32,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,864 | €220,315 | -€549 | -0.2% |
| Amounts payable | 17/49 | €0 | - | -€0 | |
| Amounts payable within one year | 42/48 | €0 | - | -€0 | |
| Trade debts | 44 | €0 | - | -€0 | |
| Suppliers | 440/4 | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€419 | -€448 | -€29 | -7.0% |
| Operating profit (loss) | 9901 | -€419 | -€448 | -€29 | -7.0% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €153 | €101 | -€53 | -34.3% |
| Recurring financial charges | 65 | €153 | €101 | -€53 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€537 | -€549 | -€12 | -2.3% |
| Profit (loss) for the period | 9904 | -€537 | -€549 | -€12 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€537 | -€549 | -€12 | -2.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.