GAMIT: 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.
GAMIT
Largest movements
- Tangible fixed assets -€24,242
down €24,242 (-3.7%), from €654,545 to €630,303
- Profit (loss) carried forward -€31,427
down €31,427 (-42.9%), from -€73,176 to -€104,603
- Other operating charges -€878
no longer reported in 2024 (was €878)
- Gross operating margin -€369
down €369 (-5.5%), from -€6,753 to -€7,122
- Financial charges -€190
down €190 (-75.4%), from €252 to €62
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 | €686,512 | €662,269 | -€24,242 | -3.5% |
| Fixed assets | 21/28 | €654,545 | €630,303 | -€24,242 | -3.7% |
| Tangible fixed assets | 22/27 | €654,545 | €630,303 | -€24,242 | -3.7% |
| Land and buildings | 22 | €654,545 | €630,303 | -€24,242 | -3.7% |
| Current assets | 29/58 | €31,966 | €31,966 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,476 | €18,476 | = | 0.0% |
| Trade receivables | 40 | €17,087 | €17,087 | = | 0.0% |
| Other amounts receivable | 41 | €1,389 | €1,389 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,490 | €13,490 | = | 0.0% |
| Total equity and liabilities | 10/49 | €686,512 | €662,269 | -€24,242 | -3.5% |
| Equity | 10/15 | -€52,875 | -€84,302 | -€31,427 | -59.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,301 | €1,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,301 | €1,301 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,301 | €1,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,176 | -€104,603 | -€31,427 | -42.9% |
| Amounts payable | 17/49 | €739,387 | €746,572 | +€7,184 | +1.0% |
| Amounts payable after more than one year | 17 | €139,756 | €139,756 | = | 0.0% |
| Financial debts | 170/4 | €139,756 | €139,756 | = | 0.0% |
| Amounts payable within one year | 42/48 | €599,632 | €606,816 | +€7,184 | +1.2% |
| Trade debts | 44 | €131,916 | €138,105 | +€6,189 | +4.7% |
| Suppliers | 440/4 | €131,916 | €138,105 | +€6,189 | +4.7% |
| Advances received on contracts in progress | 46 | €12,804 | €12,804 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €841 | €841 | = | 0.0% |
| Taxes | 450/3 | €841 | €841 | = | 0.0% |
| Other amounts payable | 47/48 | €454,070 | €455,066 | +€996 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,242 | €24,242 | = | 0.0% |
| Other operating charges | 640/8 | €878 | - | -€878 | |
| Gross operating margin | 9900 | -€6,753 | -€7,122 | -€369 | -5.5% |
| Operating profit (loss) | 9901 | -€31,874 | -€31,365 | +€509 | +1.6% |
| Financial charges | 65/66B | €252 | €62 | -€190 | -75.4% |
| Recurring financial charges | 65 | €252 | €62 | -€190 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,126 | -€31,427 | +€699 | +2.2% |
| Profit (loss) for the period | 9904 | -€32,126 | -€31,427 | +€699 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,126 | -€31,427 | +€699 | +2.2% |
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 15 October 2026 via checked.be.