G.M.B. CONCEPT: 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.
G.M.B. CONCEPT
Largest movements
- Stocks and contracts +€3,572
new in 2024: €3,572
- Receivables within one year -€2,421
down €2,421 (-53.9%), from €4,493 to €2,072
of which Trade receivables: -€2,478
- Deferred charges and accrued income +€1,365
new in 2024: €1,365
- Advances received +€1,902
up €1,902 (+141%), from €1,348 to €3,250
- Trade debts +€1,102
up €1,102 (+42.7%), from €2,579 to €3,681
- Other debts -€924
down €924 (-44.7%), from €2,068 to €1,144
- Profit (loss) carried forward +€330
up €330 (+3.8%), from €8,576 to €8,906
- Tax, wage and social debts +€285
up €285 (+9.8%), from €2,919 to €3,204
- Gross operating margin -€14,400
down €14,400 (-95.5%), from €15,081 to €681
- Taxes -€2,634
down €2,634 (-90.2%), from €2,919 to €285
From the 31-01-2024 result to the 31-12-2024 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 31-01-2024 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-01-2024 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,490 | €23,185 | +€2,695 | +13.2% |
| Current assets | 29/58 | €20,490 | €23,185 | +€2,695 | +13.2% |
| Stocks and contracts in progress | 3 | - | €3,572 | +€3,572 | |
| Stocks | 30/36 | - | €3,572 | +€3,572 | |
| Amounts receivable within one year | 40/41 | €4,493 | €2,072 | -€2,421 | -53.9% |
| Trade receivables | 40 | €3,278 | €800 | -€2,478 | -75.6% |
| Other amounts receivable | 41 | €1,215 | €1,272 | +€57 | +4.7% |
| Cash at bank and in hand | 54/58 | €15,997 | €16,176 | +€179 | +1.1% |
| Deferred charges and accrued income | 490/1 | - | €1,365 | +€1,365 | |
| Total equity and liabilities | 10/49 | €20,490 | €23,185 | +€2,695 | +13.2% |
| Equity | 10/15 | €11,576 | €11,906 | +€330 | +2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,576 | €8,906 | +€330 | +3.8% |
| Amounts payable | 17/49 | €8,914 | €11,279 | +€2,365 | +26.5% |
| Amounts payable within one year | 42/48 | €8,914 | €11,279 | +€2,365 | +26.5% |
| Trade debts | 44 | €2,579 | €3,681 | +€1,102 | +42.7% |
| Suppliers | 440/4 | €2,579 | €3,681 | +€1,102 | +42.7% |
| Advances received on contracts in progress | 46 | €1,348 | €3,250 | +€1,902 | +141% |
| Taxes, remuneration and social security | 45 | €2,919 | €3,204 | +€285 | +9.8% |
| Taxes | 450/3 | €2,919 | €3,204 | +€285 | +9.8% |
| Other amounts payable | 47/48 | €2,068 | €1,144 | -€924 | -44.7% |
| Gross operating margin | 9900 | €15,081 | €681 | -€14,400 | -95.5% |
| Operating profit (loss) | 9901 | €15,081 | €681 | -€14,400 | -95.5% |
| Financial charges | 65/66B | €144 | €66 | -€78 | -54.2% |
| Recurring financial charges | 65 | €144 | €66 | -€78 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €14,937 | €615 | -€14,322 | -95.9% |
| Income taxes | 67/77 | €2,919 | €285 | -€2,634 | -90.2% |
| Profit (loss) for the period | 9904 | €12,018 | €330 | -€11,688 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,018 | €330 | -€11,688 | -97.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.