G.M.C.: 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.C.
Largest movements
- Receivables within one year +€2,000
new in 2013: €2,000
- Cash -€178
down €178 (-41.3%), from €431 to €253
mainly Receivables within one year (-€2,000)
- Debts within one year +€1,321
up €1,321 (+131.8%), from €1,002 to €2,323
- Profit (loss) carried forward +€501
up €501 (+0.6%), from -€82,996 to -€82,495
- Gross operating margin +€2,313
up €2,313, from -€1,230 to €1,083
From the 2012 result to the 2013 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.
Cash bridge derived
Derived from the 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431 | €2,253 | +€1,822 | +422.5% |
| Current assets | 29/58 | €431 | €2,253 | +€1,822 | +422.5% |
| Amounts receivable within one year | 40/41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €431 | €253 | -€178 | -41.3% |
| Total equity and liabilities | 10/49 | €431 | €2,253 | +€1,822 | +422.5% |
| Equity | 10/15 | -€571 | -€70 | +€501 | +87.7% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,996 | -€82,495 | +€501 | +0.6% |
| Amounts payable | 17/49 | €1,002 | €2,323 | +€1,321 | +131.8% |
| Amounts payable within one year | 42/48 | €1,002 | €2,323 | +€1,321 | +131.8% |
| Trade debts | 44 | €913 | €438 | -€476 | -52.1% |
| Gross operating margin | 9900 | -€1,230 | €1,083 | +€2,313 | |
| Operating profit (loss) | 9901 | -€1,633 | €541 | +€2,174 | |
| Recurring financial charges | 65 | €40 | €40 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,673 | €501 | +€2,174 | |
| Profit (loss) for the period | 9904 | -€1,673 | €501 | +€2,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,673 | €501 | +€2,174 |
Source: filed annual accounts (NBB), financial years ended 30 June 2012 and 30 June 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.