GAMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€1,016
up €1,016 (+54.6%), from €1,861 to €2,877
mainly Net result for the year (+€2,525) and Deferred charges and accrued income (+€788)
- Deferred charges and accrued income -€788
down €788 (-31.3%), from €2,519 to €1,731
- Receivables within one year -€140
down €140 (-3.3%), from €4,250 to €4,110
- Profit (loss) carried forward +€2,525
up €2,525 (+631.4%), from €400 to €2,925
- Trade debts -€1,463
down €1,463 (-54.6%), from €2,681 to €1,218
- Tax, wage and social debts -€1,058
down €1,058 (-32.1%), from €3,295 to €2,237
of which Remuneration and social security: -€1,840
- Gross operating margin +€9,197
up €9,197 (+503.4%), from €1,827 to €11,024
- Staff costs +€7,146
up €7,146 (+1986.1%), from €360 to €7,506
- Taxes +€782
up €782 (+380.6%), from €205 to €987
- Other operating charges -€387
no longer reported in 2025 (was €387)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,630 | €8,718 | +€88 | +1.0% |
| Current assets | 29/58 | €8,630 | €8,718 | +€88 | +1.0% |
| Amounts receivable within one year | 40/41 | €4,250 | €4,110 | -€140 | -3.3% |
| Trade receivables | 40 | €4,250 | €4,110 | -€140 | -3.3% |
| Cash at bank and in hand | 54/58 | €1,861 | €2,877 | +€1,016 | +54.6% |
| Deferred charges and accrued income | 490/1 | €2,519 | €1,731 | -€788 | -31.3% |
| Total equity and liabilities | 10/49 | €8,630 | €8,718 | +€88 | +1.0% |
| Equity | 10/15 | €2,400 | €4,925 | +€2,525 | +105.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400 | €2,925 | +€2,525 | +631.4% |
| Amounts payable | 17/49 | €6,230 | €3,793 | -€2,437 | -39.1% |
| Amounts payable within one year | 42/48 | €6,230 | €3,793 | -€2,437 | -39.1% |
| Trade debts | 44 | €2,681 | €1,218 | -€1,463 | -54.6% |
| Suppliers | 440/4 | €2,681 | €1,218 | -€1,463 | -54.6% |
| Taxes, remuneration and social security | 45 | €3,295 | €2,237 | -€1,058 | -32.1% |
| Taxes | 450/3 | €1,455 | €2,237 | +€782 | +53.7% |
| Remuneration and social security | 454/9 | €1,840 | - | -€1,840 | |
| Other amounts payable | 47/48 | €253 | €337 | +€84 | +33.0% |
| Remuneration, social security and pensions | 62 | €360 | €7,506 | +€7,146 | +1986.1% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €1,827 | €11,024 | +€9,197 | +503.4% |
| Operating profit (loss) | 9901 | €1,080 | €3,519 | +€2,439 | +225.9% |
| Financial charges | 65/66B | €26 | €6 | -€20 | -76.8% |
| Recurring financial charges | 65 | €26 | €6 | -€20 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €1,054 | €3,513 | +€2,459 | +233.3% |
| Income taxes | 67/77 | €205 | €987 | +€782 | +380.6% |
| Profit (loss) for the period | 9904 | €848 | €2,525 | +€1,677 | +197.7% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €2,525 | +€1,677 | +197.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.