GAMMA SYS: what changed
Two fiscal 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.
GAMMA SYS
Largest movements
- Cash -€40,275
down €40,275 (-66.1%), from €60,951 to €20,676
mainly Net result for the year (-€34,302) and Receivables within one year (-€4,557)
- Receivables within one year +€4,557
up €4,557 (+10.0%), from €45,539 to €50,096
of which Other amounts receivable: +€4,557
- Profit (loss) carried forward -€34,302
down €34,302 (-35.7%), from €96,163 to €61,862
- Taxes +€16,463
up €16,463 (+3447.7%), from €478 to €16,941
- Gross operating margin -€5,518
down €5,518 (-54.4%), from -€10,142 to -€15,660
- Financial income +€736
up €736 (+68.0%), from €1,083 to €1,819
- Financial charges +€642
up €642 (+139.0%), from €461 to €1,103
- Depreciation +€498
up €498 (+28.9%), from €1,724 to €2,222
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.
Cash bridge derived
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 | €108,919 | €74,641 | -€34,277 | -31.5% |
| Fixed assets | 21/28 | €2,420 | €3,240 | +€820 | +33.9% |
| Tangible fixed assets | 22/27 | €2,420 | €3,240 | +€820 | +33.9% |
| Plant, machinery and equipment | 23 | €126 | €0 | -€126 | -100.0% |
| Furniture and vehicles | 24 | €2,294 | €3,240 | +€946 | +41.2% |
| Current assets | 29/58 | €106,499 | €71,402 | -€35,097 | -33.0% |
| Amounts receivable within one year | 40/41 | €45,539 | €50,096 | +€4,557 | +10.0% |
| Trade receivables | 40 | €7,639 | €7,639 | = | 0.0% |
| Other amounts receivable | 41 | €37,900 | €42,456 | +€4,557 | +12.0% |
| Cash at bank and in hand | 54/58 | €60,951 | €20,676 | -€40,275 | -66.1% |
| Deferred charges and accrued income | 490/1 | €9 | €630 | +€621 | +7099.8% |
| Total equity and liabilities | 10/49 | €108,919 | €74,641 | -€34,277 | -31.5% |
| Equity | 10/15 | €108,558 | €74,256 | -€34,302 | -31.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,163 | €61,862 | -€34,302 | -35.7% |
| Amounts payable | 17/49 | €361 | €385 | +€24 | +6.8% |
| Amounts payable within one year | 42/48 | €361 | €385 | +€24 | +6.8% |
| Trade debts | 44 | €133 | €158 | +€24 | +18.4% |
| Suppliers | 440/4 | €133 | €158 | +€24 | +18.4% |
| Taxes, remuneration and social security | 45 | €228 | €228 | = | 0.0% |
| Taxes | 450/3 | €228 | €228 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €2,222 | +€498 | +28.9% |
| Other operating charges | 640/8 | €150 | €195 | +€44 | +29.5% |
| Gross operating margin | 9900 | -€10,142 | -€15,660 | -€5,518 | -54.4% |
| Operating profit (loss) | 9901 | -€12,016 | -€18,077 | -€6,061 | -50.4% |
| Financial income | 75/76B | €1,083 | €1,819 | +€736 | +68.0% |
| Recurring financial income | 75 | €1,083 | €1,819 | +€736 | +68.0% |
| Financial charges | 65/66B | €461 | €1,103 | +€642 | +139.0% |
| Recurring financial charges | 65 | €461 | €1,103 | +€642 | +139.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,395 | -€17,361 | -€5,966 | -52.4% |
| Income taxes | 67/77 | €478 | €16,941 | +€16,463 | +3447.7% |
| Profit (loss) for the period | 9904 | -€11,872 | -€34,302 | -€22,429 | -188.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,872 | -€34,302 | -€22,429 | -188.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.