DE GROTE GUST: 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.
DE GROTE GUST
Largest movements
- Receivables within one year +€155,602
up €155,602 (+64.1%), from €242,909 to €398,510
of which Other amounts receivable: +€155,150
- Cash -€65,784
down €65,784 (-44.3%), from €148,517 to €82,732
mainly Receivables within one year (-€155,602) and Accrued charges and deferred income (-€2,697)
- Tangible fixed assets -€19,446
down €19,446 (-9.2%), from €211,608 to €192,162
- Profit (loss) carried forward +€48,113
up €48,113 (+35.7%), from -€134,910 to -€86,797
- Trade debts +€14,517
up €14,517 (+14.1%), from €102,799 to €117,316
- Tax, wage and social debts +€13,704
up €13,704 (+24,759%), from €55 to €13,760
- Gross operating margin -€363,411
down €363,411 (-83.9%), from €433,036 to €69,626
- Taxes +€13,704
new in 2024: €13,704
- Financial income +€13,336
up €13,336 (+754%), from €1,769 to €15,106
- Other operating charges -€8,441
down €8,441 (-59.1%), from €14,285 to €5,844
- Depreciation +€6,261
up €6,261 (+47.5%), from €13,185 to €19,446
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 | €603,033 | €673,404 | +€70,371 | +11.7% |
| Fixed assets | 21/28 | €211,608 | €192,162 | -€19,446 | -9.2% |
| Tangible fixed assets | 22/27 | €211,608 | €192,162 | -€19,446 | -9.2% |
| Land and buildings | 22 | €211,608 | €192,162 | -€19,446 | -9.2% |
| Current assets | 29/58 | €391,425 | €481,242 | +€89,817 | +22.9% |
| Amounts receivable within one year | 40/41 | €242,909 | €398,510 | +€155,602 | +64.1% |
| Trade receivables | 40 | - | €452 | +€452 | |
| Other amounts receivable | 41 | €242,909 | €398,059 | +€155,150 | +63.9% |
| Cash at bank and in hand | 54/58 | €148,517 | €82,732 | -€65,784 | -44.3% |
| Total equity and liabilities | 10/49 | €603,033 | €673,404 | +€70,371 | +11.7% |
| Equity | 10/15 | €382,684 | €428,346 | +€45,663 | +11.9% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Reserves | 13 | €303,531 | €301,081 | -€2,450 | -0.8% |
| Non-distributable reserves | 130/1 | €1,566 | €1,566 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,566 | €1,566 | = | 0.0% |
| Tax-exempt reserves | 132 | €301,965 | €299,515 | -€2,450 | -0.8% |
| Profit (loss) carried forward | 14 | -€134,910 | -€86,797 | +€48,113 | +35.7% |
| Investment grants | 15 | €9,063 | €9,063 | = | 0.0% |
| Provisions and deferred taxes | 16 | €100,655 | €99,838 | -€817 | -0.8% |
| Deferred taxes | 168 | €100,655 | €99,838 | -€817 | -0.8% |
| Amounts payable | 17/49 | €119,695 | €145,220 | +€25,525 | +21.3% |
| Amounts payable within one year | 42/48 | €112,701 | €140,923 | +€28,221 | +25.0% |
| Trade debts | 44 | €102,799 | €117,316 | +€14,517 | +14.1% |
| Suppliers | 440/4 | €102,799 | €117,316 | +€14,517 | +14.1% |
| Taxes, remuneration and social security | 45 | €55 | €13,760 | +€13,704 | +24,759% |
| Taxes | 450/3 | €55 | €13,760 | +€13,704 | +24,759% |
| Other amounts payable | 47/48 | €9,847 | €9,847 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,994 | €4,297 | -€2,697 | -38.6% |
| Non-recurring operating income | 76A | €402,620 | - | -€402,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,185 | €19,446 | +€6,261 | +47.5% |
| Other operating charges | 640/8 | €14,285 | €5,844 | -€8,441 | -59.1% |
| Gross operating margin | 9900 | €433,036 | €69,626 | -€363,411 | -83.9% |
| Operating profit (loss) | 9901 | €405,566 | €44,336 | -€361,231 | -89.1% |
| Financial income | 75/76B | €1,769 | €15,106 | +€13,336 | +754% |
| Recurring financial income | 75 | €1,769 | €15,106 | +€13,336 | +754% |
| Financial charges | 65/66B | €223 | €891 | +€669 | +300% |
| Recurring financial charges | 65 | €223 | €891 | +€669 | +300% |
| Profit (loss) for the period before taxes | 9903 | €407,113 | €58,550 | -€348,563 | -85.6% |
| Transfer from deferred taxes | 780 | - | €817 | +€817 | |
| Transfer to deferred taxes | 680 | €100,655 | - | -€100,655 | |
| Income taxes | 67/77 | - | €13,704 | +€13,704 | |
| Profit (loss) for the period | 9904 | €306,458 | €45,663 | -€260,795 | -85.1% |
| Transfer from tax-exempt reserves | 789 | - | €2,450 | +€2,450 | |
| Transfer to tax-exempt reserves | 689 | €301,965 | - | -€301,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,493 | €48,113 | +€43,620 | +971% |
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.