GAMA CAPITAL: 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.
GAMA CAPITAL
Largest movements
- Tangible fixed assets -€7,191
down €7,191 (-3.2%), from €223,653 to €216,463
- Debts after one year -€6,541
down €6,541 (-8.3%), from €78,520 to €71,979
- Profit (loss) carried forward +€3,470
up €3,470 (+5.9%), from -€58,438 to -€54,968
- Trade debts -€2,351
down €2,351 (-71.9%), from €3,270 to €919
- Gross operating margin +€21,574
up €21,574, from -€9,907 to €11,667
- Financial charges -€17,648
down €17,648 (-79.5%), from €22,185 to €4,537
- Other operating charges -€3,606
down €3,606 (-97.7%), from €3,691 to €85
- Depreciation +€1,272
up €1,272 (+21.5%), from €5,919 to €7,191
- Taxes +€1,157
new in 2024: €1,157
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 | €224,962 | €217,670 | -€7,293 | -3.2% |
| Fixed assets | 21/28 | €223,715 | €216,524 | -€7,191 | -3.2% |
| Tangible fixed assets | 22/27 | €223,653 | €216,463 | -€7,191 | -3.2% |
| Land and buildings | 22 | €223,653 | €216,463 | -€7,191 | -3.2% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €1,248 | €1,146 | -€102 | -8.2% |
| Cash at bank and in hand | 54/58 | €1,248 | €1,146 | -€102 | -8.2% |
| Total equity and liabilities | 10/49 | €224,962 | €217,670 | -€7,293 | -3.2% |
| Equity | 10/15 | €56,829 | €58,745 | +€1,916 | +3.4% |
| Contributions | 10/11 | €63,214 | €63,214 | = | 0.0% |
| Capital | 10 | €63,214 | €63,214 | = | 0.0% |
| Issued capital | 100 | €63,214 | €63,214 | = | 0.0% |
| Reserves | 13 | €52,054 | €50,499 | -€1,555 | -3.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | = | 0.0% |
| Legal reserve | 130 | €496 | €496 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,558 | €50,003 | -€1,555 | -3.0% |
| Profit (loss) carried forward | 14 | -€58,438 | -€54,968 | +€3,470 | +5.9% |
| Provisions and deferred taxes | 16 | €21,383 | €20,865 | -€518 | -2.4% |
| Deferred taxes | 168 | €21,383 | €20,865 | -€518 | -2.4% |
| Amounts payable | 17/49 | €146,750 | €138,060 | -€8,690 | -5.9% |
| Amounts payable after more than one year | 17 | €78,520 | €71,979 | -€6,541 | -8.3% |
| Financial debts | 170/4 | €78,520 | €71,979 | -€6,541 | -8.3% |
| Amounts payable within one year | 42/48 | €68,231 | €66,081 | -€2,150 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €6,514 | €6,647 | +€133 | +2.0% |
| Trade debts | 44 | €3,270 | €919 | -€2,351 | -71.9% |
| Suppliers | 440/4 | €3,270 | €919 | -€2,351 | -71.9% |
| Taxes, remuneration and social security | 45 | - | €1,157 | +€1,157 | |
| Taxes | 450/3 | - | €1,157 | +€1,157 | |
| Other amounts payable | 47/48 | €58,447 | €57,358 | -€1,089 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,919 | €7,191 | +€1,272 | +21.5% |
| Other operating charges | 640/8 | €3,691 | €85 | -€3,606 | -97.7% |
| Gross operating margin | 9900 | -€9,907 | €11,667 | +€21,574 | |
| Operating profit (loss) | 9901 | -€19,517 | €4,392 | +€23,909 | |
| Financial income | 75/76B | €3,800 | €2,700 | -€1,100 | -28.9% |
| Recurring financial income | 75 | €3,800 | €2,700 | -€1,100 | -28.9% |
| Financial charges | 65/66B | €22,185 | €4,537 | -€17,648 | -79.5% |
| Recurring financial charges | 65 | €22,185 | €4,537 | -€17,648 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,902 | €2,555 | +€40,457 | |
| Transfer from deferred taxes | 780 | €518 | €518 | = | 0.0% |
| Income taxes | 67/77 | - | €1,157 | +€1,157 | |
| Profit (loss) for the period | 9904 | -€37,384 | €1,916 | +€39,300 | |
| Transfer from tax-exempt reserves | 789 | €1,555 | €1,555 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,829 | €3,470 | +€39,300 |
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 25 October 2026 via checked.be.