CHEZ GEZER: what changed
CHEZ GEZER
Largest movements
- Tangible fixed assets +€40,509
up €40,509 (+87.1%), from €46,513 to €87,022
of which Plant, machinery and equipment: +€24,530
- Receivables within one year -€22,628
down €22,628 (-78.6%), from €28,777 to €6,149
of which Trade receivables: -€23,000
- Stocks and contracts +€10,940
new in 2024: €10,940
- Tax, wage and social debts +€19,895
new in 2024: €19,895
of which Remuneration and social security: +€10,386
- Profit (loss) carried forward +€18,684
up €18,684 (+54.4%), from -€34,362 to -€15,678
- Other debts -€11,288
down €11,288 (-11.7%), from €96,784 to €85,496
- Trade debts +€2,370
up €2,370 (+19.7%), from €12,037 to €14,407
- Gross operating margin +€117,888
up €117,888, from -€32,291 to €85,598
- Staff costs +€36,836
new in 2024: €36,836
- Depreciation +€13,195
up €13,195 (+986%), from €1,338 to €14,532
- Financial charges +€13,097
up €13,097 (+51,141%), from €26 to €13,123
of which Non-recurring financial charges: +€12,804
- Other operating charges +€1,302
up €1,302 (+184%), from €708 to €2,010
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,459 | €107,120 | +€29,661 | +38.3% |
| Formation expenses | 20 | €949 | €699 | -€250 | -26.3% |
| Fixed assets | 21/28 | €46,713 | €87,222 | +€40,509 | +86.7% |
| Tangible fixed assets | 22/27 | €46,513 | €87,022 | +€40,509 | +87.1% |
| Land and buildings | 22 | €40,376 | €57,084 | +€16,708 | +41.4% |
| Plant, machinery and equipment | 23 | - | €24,530 | +€24,530 | |
| Furniture and vehicles | 24 | €6,137 | €5,407 | -€730 | -11.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €29,797 | €19,199 | -€10,598 | -35.6% |
| Stocks and contracts in progress | 3 | - | €10,940 | +€10,940 | |
| Stocks | 30/36 | - | €10,940 | +€10,940 | |
| Amounts receivable within one year | 40/41 | €28,777 | €6,149 | -€22,628 | -78.6% |
| Trade receivables | 40 | €23,000 | - | -€23,000 | |
| Other amounts receivable | 41 | €5,777 | €6,149 | +€372 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,020 | €2,037 | +€1,017 | +99.6% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €77,459 | €107,120 | +€29,661 | +38.3% |
| Equity | 10/15 | -€31,362 | -€12,678 | +€18,684 | +59.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,362 | -€15,678 | +€18,684 | +54.4% |
| Amounts payable | 17/49 | €108,821 | €119,798 | +€10,977 | +10.1% |
| Amounts payable within one year | 42/48 | €108,821 | €119,798 | +€10,977 | +10.1% |
| Trade debts | 44 | €12,037 | €14,407 | +€2,370 | +19.7% |
| Suppliers | 440/4 | €12,037 | €14,407 | +€2,370 | +19.7% |
| Taxes, remuneration and social security | 45 | - | €19,895 | +€19,895 | |
| Taxes | 450/3 | - | €9,509 | +€9,509 | |
| Remuneration and social security | 454/9 | - | €10,386 | +€10,386 | |
| Other amounts payable | 47/48 | €96,784 | €85,496 | -€11,288 | -11.7% |
| Remuneration, social security and pensions | 62 | - | €36,836 | +€36,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €14,532 | +€13,195 | +986% |
| Other operating charges | 640/8 | €708 | €2,010 | +€1,302 | +184% |
| Gross operating margin | 9900 | -€32,291 | €85,598 | +€117,888 | |
| Operating profit (loss) | 9901 | -€34,336 | €32,220 | +€66,556 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,400% |
| Financial charges | 65/66B | €26 | €13,123 | +€13,097 | +51,141% |
| Recurring financial charges | 65 | €26 | €319 | +€293 | +1,144% |
| Non-recurring financial charges | 66B | - | €12,804 | +€12,804 | |
| Profit (loss) for the period before taxes | 9903 | -€34,362 | €19,098 | +€53,459 | |
| Income taxes | 67/77 | - | €414 | +€414 | |
| Profit (loss) for the period | 9904 | -€34,362 | €18,684 | +€53,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,362 | €18,684 | +€53,046 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.