EGUMA: 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.
EGUMA
Largest movements
- Receivables within one year +€40,065
up €40,065 (+18,462%), from €217 to €40,282
- Cash -€4,125
down €4,125 (-47.1%), from €8,751 to €4,626
mainly Contributions, distributions and other (-€64,271) and Receivables within one year (-€40,065)
- Trade debts +€56,166
new in 2024: €56,166
- Reserves -€22,379
down €22,379 (-13.3%), from €168,383 to €146,003
of which Distributable reserves: -€22,379
- Financial income +€24,986
new in 2024: €24,986
- Gross operating margin +€22,314
up €22,314, from -€2,677 to €19,637
- Taxes +€2,153
new in 2024: €2,153
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 | €244,180 | €280,120 | +€35,939 | +14.7% |
| Fixed assets | 21/28 | €235,212 | €235,212 | = | 0.0% |
| Intangible fixed assets | 21 | €194,972 | €194,972 | = | 0.0% |
| Financial fixed assets | 28 | €40,240 | €40,240 | = | 0.0% |
| Current assets | 29/58 | €8,968 | €44,908 | +€35,939 | +401% |
| Amounts receivable within one year | 40/41 | €217 | €40,282 | +€40,065 | +18,462% |
| Other amounts receivable | 41 | €217 | €40,282 | +€40,065 | +18,462% |
| Cash at bank and in hand | 54/58 | €8,751 | €4,626 | -€4,125 | -47.1% |
| Total equity and liabilities | 10/49 | €244,180 | €280,120 | +€35,939 | +14.7% |
| Equity | 10/15 | €232,088 | €209,708 | -€22,379 | -9.6% |
| Contributions | 10/11 | €63,705 | €63,705 | = | 0.0% |
| Capital | 10 | €63,705 | €63,705 | = | 0.0% |
| Issued capital | 100 | €63,705 | €63,705 | = | 0.0% |
| Reserves | 13 | €168,383 | €146,003 | -€22,379 | -13.3% |
| Non-distributable reserves | 130/1 | €6,380 | €6,380 | = | 0.0% |
| Legal reserve | 130 | €6,380 | €6,380 | = | 0.0% |
| Distributable reserves | 133 | €162,003 | €139,623 | -€22,379 | -13.8% |
| Amounts payable | 17/49 | €12,092 | €70,411 | +€58,319 | +482% |
| Amounts payable within one year | 42/48 | €12,092 | €70,411 | +€58,319 | +482% |
| Trade debts | 44 | - | €56,166 | +€56,166 | |
| Suppliers | 440/4 | - | €56,166 | +€56,166 | |
| Taxes, remuneration and social security | 45 | €160 | €2,313 | +€2,153 | +1,345% |
| Taxes | 450/3 | €160 | €2,313 | +€2,153 | +1,345% |
| Other amounts payable | 47/48 | €11,932 | €11,932 | = | 0.0% |
| Other operating charges | 640/8 | €457 | €502 | +€46 | +10.1% |
| Gross operating margin | 9900 | -€2,677 | €19,637 | +€22,314 | |
| Operating profit (loss) | 9901 | -€3,134 | €19,134 | +€22,268 | |
| Financial income | 75/76B | - | €24,986 | +€24,986 | |
| Recurring financial income | 75 | - | €24,986 | +€24,986 | |
| Financial charges | 65/66B | €70 | €75 | +€5 | +7.6% |
| Recurring financial charges | 65 | €70 | €75 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,204 | €44,045 | +€47,249 | |
| Income taxes | 67/77 | - | €2,153 | +€2,153 | |
| Profit (loss) for the period | 9904 | -€3,204 | €41,892 | +€45,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,204 | €41,892 | +€45,096 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.