Gammes: 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.
What changed
Gammes
NACE 88.101, Social work activities without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€56,125
2024 · -€14,861+€70,985
Equity
€362,756
2024 · €306,631+€56,125
Cash
€676,065
2024 · €717,634-€41,569
Balance sheet total
€2.0m
2024 · €1.8m+€171,392
Largest movements
Assets
- Current investments +€241,687
new in 2025: €241,687
- Tangible fixed assets -€52,421
down €52,421 (-8.6%), from €606,944 to €554,523
of which Land and buildings: -€39,075
- Cash -€41,569
down €41,569 (-5.8%), from €717,634 to €676,065
mainly Current investments (-€241,687) and Receivables after one year (-€32,030)
- Receivables after one year +€32,030
up €32,030, from €0 to €32,030
of which Other amounts receivable: +€32,030
Equity and liabilities
- Debts within one year +€145,291
up €145,291 (+12.7%), from €1.1m to €1.3m
of which Tax, wage and social debts: +€114,401
- Reserves +€56,125
up €56,125 (+18.3%), from €306,631 to €362,756
- Debts after one year -€24,899
down €24,899 (-8.7%), from €285,307 to €260,408
of which Financial debts: -€24,899
Income statement
- Staff costs -€292,705
down €292,705 (-7.6%), from €3.9m to €3.6m
- Gross operating margin -€186,835
down €186,835 (-4.8%), from €3.9m to €3.7m
- Turnover +€70,839
up €70,839 (+12.6%), from €561,308 to €632,148
- Purchases and services +€49,033
up €49,033 (+10.8%), from €453,996 to €503,030
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.
Result 2024
-€14,861
Gross operating margin
-€186,835
Staff costs
+€292,705
Depreciation
-€1,224
Other operating charges
-€30,282
Other operating items
-€17,768
Financial income
+€1,123
Financial charges
+€135
Taxes
+€13,131
Result 2025
€56,125
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€226,265
Investment
-€242,935
Financing
-€24,899
Cash 2024
€717,634
From operations (derived)
+€226,265
Net result for the year
+€56,125
Depreciation
+€53,669
Receivables after one year
-€32,030
Receivables within one year
+€1,643
Deferred charges and accrued income
+€6,692
Provisions
+€14,200
Debts within one year
+€145,291
Accrued charges and deferred income
-€19,325
Investment (derived)
-€242,935
Investment in fixed assets (net)
-€1,248
Current investments
-€241,687
Financing
-€24,899
Debts after one year
-€24,899
Cash 2025
€676,065
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,809,764 | €1,981,156 | +€171,392 | +9.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €612,510 | €560,090 | -€52,421 | -8.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €606,944 | €554,523 | -€52,421 | -8.6% |
| Land and buildings | 22 | €575,208 | €536,133 | -€39,075 | -6.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €31,736 | €18,390 | -€13,346 | -42.1% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €5,567 | €5,567 | = | 0.0% |
| Current assets | 29/58 | €1,197,253 | €1,421,066 | +€223,813 | +18.7% |
| Amounts receivable after more than one year | 29 | €0 | €32,030 | +€32,030 | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €32,030 | +€32,030 | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €448,829 | €447,187 | -€1,643 | -0.4% |
| Trade receivables | 40 | €72,622 | €73,496 | +€875 | +1.2% |
| Other amounts receivable | 41 | €376,207 | €373,690 | -€2,517 | -0.7% |
| Current investments | 50/53 | - | €241,687 | +€241,687 | |
| Cash at bank and in hand | 54/58 | €717,634 | €676,065 | -€41,569 | -5.8% |
| Deferred charges and accrued income | 490/1 | €30,790 | €24,097 | -€6,692 | -21.7% |
| Total equity and liabilities | 10/49 | €1,809,764 | €1,981,156 | +€171,392 | +9.5% |
| Equity | 10/15 | €306,631 | €362,756 | +€56,125 | +18.3% |
| Contributions | 10/11 | €0 | - | = | |
| Capital | 10 | €0 | - | = | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €306,631 | €362,756 | +€56,125 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €16,069 | €30,269 | +€14,200 | +88.4% |
| Provisions for liabilities and charges | 160/5 | €16,069 | €30,269 | +€14,200 | +88.4% |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €16,069 | €30,269 | +€14,200 | +88.4% |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,487,064 | €1,588,131 | +€101,067 | +6.8% |
| Amounts payable after more than one year | 17 | €285,307 | €260,408 | -€24,899 | -8.7% |
| Financial debts | 170/4 | €285,307 | €260,408 | -€24,899 | -8.7% |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €1,145,757 | €1,291,048 | +€145,291 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €24,364 | €24,899 | +€535 | +2.2% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €26,989 | €128,059 | +€101,070 | +374% |
| Suppliers | 440/4 | €26,989 | €128,059 | +€101,070 | +374% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €599,125 | €713,526 | +€114,401 | +19.1% |
| Taxes | 450/3 | €63,399 | €69,597 | +€6,198 | +9.8% |
| Remuneration and social security | 454/9 | €535,726 | €643,929 | +€108,203 | +20.2% |
| Accrued charges and deferred income | 492/3 | €56,000 | €36,675 | -€19,325 | -34.5% |
| Turnover | 70 | €561,308 | €632,148 | +€70,839 | +12.6% |
| Membership fees, donations, legacies and grants | 73 | €3,799,052 | €3,598,863 | -€200,189 | -5.3% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €453,996 | €503,030 | +€49,033 | +10.8% |
| Remuneration, social security and pensions | 62 | €3,861,905 | €3,569,199 | -€292,705 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,446 | €53,669 | +€1,224 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Other operating charges | 640/8 | €740 | €31,022 | +€30,282 | +4,094% |
| Non-recurring operating charges | 66A | - | €3,568 | +€3,568 | |
| Gross operating margin | 9900 | €3,920,337 | €3,733,501 | -€186,835 | -4.8% |
| Operating profit (loss) | 9901 | €5,247 | €61,844 | +€56,596 | +1,079% |
| Financial income | 75/76B | €175 | €1,299 | +€1,123 | +642% |
| Recurring financial income | 75 | €175 | €1,299 | +€1,123 | +642% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €7,152 | €7,017 | -€135 | -1.9% |
| Recurring financial charges | 65 | €7,152 | €7,017 | -€135 | -1.9% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€1,730 | €56,125 | +€57,855 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €13,131 | €0 | -€13,131 | -100% |
| Profit (loss) for the period | 9904 | -€14,861 | €56,125 | +€70,985 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,861 | €56,125 | +€70,985 |
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 26 October 2026 via checked.be.