CAR - GAUME: 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.
CAR - GAUME
Largest movements
- Receivables within one year -€14,883
down €14,883 (-36.6%), from €40,684 to €25,801
of which Trade receivables: -€13,577
- Tangible fixed assets -€2,843
down €2,843 (-15.9%), from €17,933 to €15,089
of which Plant, machinery and equipment: -€1,441
- Stocks and contracts -€1,865
down €1,865 (-10.5%), from €17,841 to €15,976
- Profit (loss) carried forward -€10,354
down €10,354 (-10.1%), from -€102,125 to -€112,479
- Current portion of long-term debt -€9,385
down €9,385 (-100%), from €9,385 to €0
- Other debts +€3,775
up €3,775 (+6.4%), from €59,314 to €63,090
- Tax, wage and social debts -€2,551
down €2,551 (-72.7%), from €3,509 to €959
- Debts after one year -€2,333
down €2,333 (-100%), from €2,333 to €0
- Write-downs -€24,113
down €24,113 (-100%), from €24,113 to €0
- Other operating charges +€13,085
up €13,085 (+298%), from €4,397 to €17,482
- Depreciation -€9,351
down €9,351 (-76.7%), from €12,195 to €2,843
- Gross operating margin +€7,941
up €7,941 (+68.7%), from €11,558 to €19,499
- Taxes +€5,826
up €5,826, from €0 to €5,826
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 | €86,278 | €67,617 | -€18,661 | -21.6% |
| Fixed assets | 21/28 | €17,933 | €15,089 | -€2,843 | -15.9% |
| Tangible fixed assets | 22/27 | €17,933 | €15,089 | -€2,843 | -15.9% |
| Land and buildings | 22 | €8,000 | €8,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,331 | €2,890 | -€1,441 | -33.3% |
| Furniture and vehicles | 24 | €5,602 | €4,199 | -€1,402 | -25.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €68,346 | €52,528 | -€15,818 | -23.1% |
| Stocks and contracts in progress | 3 | €17,841 | €15,976 | -€1,865 | -10.5% |
| Stocks | 30/36 | €17,841 | €15,976 | -€1,865 | -10.5% |
| Amounts receivable within one year | 40/41 | €40,684 | €25,801 | -€14,883 | -36.6% |
| Trade receivables | 40 | €39,292 | €25,715 | -€13,577 | -34.6% |
| Other amounts receivable | 41 | €1,392 | €86 | -€1,306 | -93.8% |
| Cash at bank and in hand | 54/58 | €3,416 | €4,151 | +€735 | +21.5% |
| Deferred charges and accrued income | 490/1 | €6,404 | €6,599 | +€195 | +3.0% |
| Total equity and liabilities | 10/49 | €86,278 | €67,617 | -€18,661 | -21.6% |
| Equity | 10/15 | -€61,925 | -€72,279 | -€10,354 | -16.7% |
| Contributions | 10/11 | €40,200 | €40,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,125 | -€112,479 | -€10,354 | -10.1% |
| Amounts payable | 17/49 | €148,203 | €139,896 | -€8,307 | -5.6% |
| Amounts payable after more than one year | 17 | €2,333 | €0 | -€2,333 | -100% |
| Financial debts | 170/4 | €2,333 | €0 | -€2,333 | -100% |
| Amounts payable within one year | 42/48 | €145,871 | €139,896 | -€5,975 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €9,385 | €0 | -€9,385 | -100% |
| Financial debts | 43 | €14,525 | €14,957 | +€432 | +3.0% |
| Credit institutions | 430/8 | €14,525 | €14,957 | +€432 | +3.0% |
| Trade debts | 44 | €59,137 | €60,891 | +€1,754 | +3.0% |
| Suppliers | 440/4 | €59,137 | €60,891 | +€1,754 | +3.0% |
| Taxes, remuneration and social security | 45 | €3,509 | €959 | -€2,551 | -72.7% |
| Taxes | 450/3 | €3,509 | €959 | -€2,551 | -72.7% |
| Other amounts payable | 47/48 | €59,314 | €63,090 | +€3,775 | +6.4% |
| Non-recurring operating income | 76A | €4 | €0 | -€4 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,195 | €2,843 | -€9,351 | -76.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,113 | €0 | -€24,113 | -100% |
| Other operating charges | 640/8 | €4,397 | €17,482 | +€13,085 | +298% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €11,558 | €19,499 | +€7,941 | +68.7% |
| Operating profit (loss) | 9901 | -€29,147 | -€827 | +€28,321 | +97.2% |
| Financial income | 75/76B | €0 | €156 | +€156 | +51,953% |
| Recurring financial income | 75 | €0 | €156 | +€156 | +51,953% |
| Financial charges | 65/66B | €3,458 | €3,857 | +€399 | +11.5% |
| Recurring financial charges | 65 | €3,458 | €3,857 | +€399 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,605 | -€4,527 | +€28,078 | +86.1% |
| Income taxes | 67/77 | €0 | €5,826 | +€5,826 | |
| Profit (loss) for the period | 9904 | -€32,605 | -€10,354 | +€22,251 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,605 | -€10,354 | +€22,251 | +68.2% |
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 26 October 2026 via checked.be.