DE GEMEENSCHAP: what changed
Two fiscal 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.
What changed
DE GEMEENSCHAP
NACE 68.110, Buying and selling of own real estate
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€3,276
2023 · -€20,240+€16,963
Equity
€51,516
2023 · €54,792-€3,276
Cash
€1,043
2023 · €774+€269
Balance sheet total
€401,359
2023 · €420,498-€19,140
Largest movements
Assets
- Receivables within one year -€117,367
down €117,367 (-81.6%), from €143,896 to €26,529
of which Trade receivables: -€119,400
- Tangible fixed assets +€97,958
up €97,958 (+45.8%), from €213,789 to €311,748
Equity and liabilities
- Debts after one year -€17,774
down €17,774 (-8.1%), from €219,672 to €201,898
Income statement
- Financial charges -€30,103
down €30,103 (-75.5%), from €39,875 to €9,772
- Gross operating margin -€12,920
down €12,920 (-33.8%), from €38,212 to €25,292
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.
Result 2023
-€20,240
Gross operating margin
-€12,920
Depreciation
-€180
Other operating charges
-€197
Financial income
+€157
Financial charges
+€30,103
Result 2024
-€3,276
Cash bridge derived
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.
From operations
+€137,338
Investment
-€120,000
Financing
-€17,068
Cash 2023
€774
From operations (derived)
+€137,338
Net result for the year
-€3,276
Depreciation
+€22,042
Receivables within one year
+€117,367
Provisions
-€1,914
Trade debts
+€3,053
Other debts
+€66
Investment (derived)
-€120,000
Investment in fixed assets (net)
-€120,000
Financing
-€17,068
Debts after one year
-€17,774
Current portion of long-term debt
+€706
Cash 2024
€1,043
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €420,498 | €401,359 | -€19,140 | -4.6% |
| Fixed assets | 21/28 | €275,829 | €373,787 | +€97,958 | +35.5% |
| Tangible fixed assets | 22/27 | €213,789 | €311,748 | +€97,958 | +45.8% |
| Land and buildings | 22 | €213,789 | €311,748 | +€97,958 | +45.8% |
| Financial fixed assets | 28 | €62,039 | €62,039 | = | 0.0% |
| Current assets | 29/58 | €144,669 | €27,572 | -€117,098 | -80.9% |
| Amounts receivable within one year | 40/41 | €143,896 | €26,529 | -€117,367 | -81.6% |
| Trade receivables | 40 | €119,400 | - | -€119,400 | |
| Other amounts receivable | 41 | €24,496 | €26,529 | +€2,033 | +8.3% |
| Cash at bank and in hand | 54/58 | €774 | €1,043 | +€269 | +34.8% |
| Total equity and liabilities | 10/49 | €420,498 | €401,359 | -€19,140 | -4.6% |
| Equity | 10/15 | €54,792 | €51,516 | -€3,276 | -6.0% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Revaluation surpluses | 12 | €63,173 | €63,173 | = | 0.0% |
| Reserves | 13 | €7,620 | €3,903 | -€3,717 | -48.8% |
| Non-distributable reserves | 130/1 | €186 | €186 | = | 0.0% |
| Reserves not available under the articles | 1311 | €186 | €186 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,434 | €3,717 | -€3,717 | -50.0% |
| Profit (loss) carried forward | 14 | -€67,001 | -€66,560 | +€441 | +0.7% |
| Provisions and deferred taxes | 16 | €3,828 | €1,914 | -€1,914 | -50.0% |
| Deferred taxes | 168 | €3,828 | €1,914 | -€1,914 | -50.0% |
| Amounts payable | 17/49 | €361,878 | €347,929 | -€13,949 | -3.9% |
| Amounts payable after more than one year | 17 | €219,672 | €201,898 | -€17,774 | -8.1% |
| Financial debts | 170/4 | €219,672 | €201,898 | -€17,774 | -8.1% |
| Amounts payable within one year | 42/48 | €142,205 | €146,031 | +€3,825 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €17,068 | €17,774 | +€706 | +4.1% |
| Trade debts | 44 | €121 | €3,174 | +€3,053 | +2523.5% |
| Suppliers | 440/4 | €121 | €3,174 | +€3,053 | +2523.5% |
| Other amounts payable | 47/48 | €125,016 | €125,082 | +€66 | +0.1% |
| Non-recurring operating income | 76A | €6,920 | - | -€6,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,861 | €22,042 | +€180 | +0.8% |
| Other operating charges | 640/8 | - | €197 | +€197 | |
| Gross operating margin | 9900 | €38,212 | €25,292 | -€12,920 | -33.8% |
| Operating profit (loss) | 9901 | €16,350 | €3,053 | -€13,297 | -81.3% |
| Financial income | 75/76B | €1,371 | €1,528 | +€157 | +11.5% |
| Recurring financial income | 75 | €1,371 | €1,528 | +€157 | +11.5% |
| Financial charges | 65/66B | €39,875 | €9,772 | -€30,103 | -75.5% |
| Recurring financial charges | 65 | €39,875 | €9,772 | -€30,103 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,154 | -€5,191 | +€16,963 | +76.6% |
| Transfer from deferred taxes | 780 | €1,914 | €1,914 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€20,240 | -€3,276 | +€16,963 | +83.8% |
| Transfer from tax-exempt reserves | 789 | €3,717 | €3,717 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,522 | €441 | +€16,963 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.