EURO GAPT: what changed
EURO GAPT
Largest movements
- Cash +€4,392
up €4,392 (+39.9%), from €11,007 to €15,400
mainly Net result for the year (+€3,785) and Tax, wage and social debts (+€503)
- Receivables within one year -€168
down €168 (-11.2%), from €1,497 to €1,329
- Profit (loss) carried forward +€3,785
up €3,785 (+69.6%), from €5,441 to €9,225
- Tax, wage and social debts +€503
new in 2024: €503
- Gross operating margin +€5,505
up €5,505, from -€400 to €5,105
- Other operating charges +€1,252
new in 2024: €1,252
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 | €12,505 | €16,729 | +€4,224 | +33.8% |
| Current assets | 29/58 | €12,505 | €16,729 | +€4,224 | +33.8% |
| Amounts receivable within one year | 40/41 | €1,497 | €1,329 | -€168 | -11.2% |
| Other amounts receivable | 41 | €1,497 | €1,329 | -€168 | -11.2% |
| Cash at bank and in hand | 54/58 | €11,007 | €15,400 | +€4,392 | +39.9% |
| Total equity and liabilities | 10/49 | €12,505 | €16,729 | +€4,224 | +33.8% |
| Equity | 10/15 | €12,441 | €16,225 | +€3,785 | +30.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,441 | €9,225 | +€3,785 | +69.6% |
| Amounts payable | 17/49 | €64 | €503 | +€440 | +689% |
| Amounts payable within one year | 42/48 | - | €503 | +€503 | |
| Taxes, remuneration and social security | 45 | - | €503 | +€503 | |
| Taxes | 450/3 | - | €503 | +€503 | |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Other operating charges | 640/8 | - | €1,252 | +€1,252 | |
| Non-recurring operating charges | 66A | €394 | - | -€394 | |
| Gross operating margin | 9900 | -€400 | €5,105 | +€5,505 | |
| Operating profit (loss) | 9901 | -€794 | €3,853 | +€4,646 | |
| Financial income | 75/76B | €59 | €51 | -€8 | -13.4% |
| Recurring financial income | 75 | €59 | €51 | -€8 | -13.4% |
| Financial charges | 65/66B | €114 | €119 | +€5 | +4.6% |
| Recurring financial charges | 65 | €114 | €119 | +€5 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€849 | €3,785 | +€4,633 | |
| Profit (loss) for the period | 9904 | -€849 | €3,785 | +€4,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€849 | €3,785 | +€4,633 |
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 1 November 2026 via checked.be.