GAMPER DESIGN: 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.
GAMPER DESIGN
Largest movements
- Tangible fixed assets +€43,752
up €43,752 (+490.7%), from €8,916 to €52,668
of which Furniture and vehicles: +€44,136
- Receivables within one year -€37,745
down €37,745 (-67.6%), from €55,864 to €18,119
- Cash +€21,869
up €21,869 (+24.1%), from €90,573 to €112,442
mainly Receivables within one year (+€37,745) and Debts after one year (+€28,014)
- Intangible fixed assets +€6,082
up €6,082 (+287.7%), from €2,114 to €8,196
- Debts after one year +€28,014
new in 2025: €28,014
- Profit (loss) carried forward +€25,794
up €25,794 (+24.5%), from €105,488 to €131,281
- Trade debts -€9,159
down €9,159 (-71.1%), from €12,874 to €3,716
- Tax, wage and social debts -€9,028
down €9,028 (-25.3%), from €35,654 to €26,626
- Gross operating margin -€37,448
down €37,448 (-45.0%), from €83,180 to €45,732
- Taxes -€8,665
down €8,665 (-51.3%), from €16,906 to €8,241
- Depreciation +€8,024
up €8,024 (+357.3%), from €2,246 to €10,270
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 | €158,503 | €194,215 | +€35,712 | +22.5% |
| Fixed assets | 21/28 | €11,030 | €60,864 | +€49,833 | +451.8% |
| Intangible fixed assets | 21 | €2,114 | €8,196 | +€6,082 | +287.7% |
| Tangible fixed assets | 22/27 | €8,916 | €52,668 | +€43,752 | +490.7% |
| Plant, machinery and equipment | 23 | €1,951 | €1,566 | -€384 | -19.7% |
| Furniture and vehicles | 24 | €6,966 | €51,102 | +€44,136 | +633.6% |
| Current assets | 29/58 | €147,473 | €133,351 | -€14,122 | -9.6% |
| Amounts receivable within one year | 40/41 | €55,864 | €18,119 | -€37,745 | -67.6% |
| Trade receivables | 40 | €55,864 | €18,119 | -€37,745 | -67.6% |
| Cash at bank and in hand | 54/58 | €90,573 | €112,442 | +€21,869 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,036 | €2,790 | +€1,755 | +169.4% |
| Total equity and liabilities | 10/49 | €158,503 | €194,215 | +€35,712 | +22.5% |
| Equity | 10/15 | €108,488 | €134,281 | +€25,794 | +23.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,488 | €131,281 | +€25,794 | +24.5% |
| Amounts payable | 17/49 | €50,016 | €59,934 | +€9,918 | +19.8% |
| Amounts payable after more than one year | 17 | - | €28,014 | +€28,014 | |
| Financial debts | 170/4 | - | €28,014 | +€28,014 | |
| Amounts payable within one year | 42/48 | €50,016 | €31,920 | -€18,096 | -36.2% |
| Trade debts | 44 | €12,874 | €3,716 | -€9,159 | -71.1% |
| Suppliers | 440/4 | €12,874 | €3,716 | -€9,159 | -71.1% |
| Taxes, remuneration and social security | 45 | €35,654 | €26,626 | -€9,028 | -25.3% |
| Taxes | 450/3 | €35,654 | €26,626 | -€9,028 | -25.3% |
| Other amounts payable | 47/48 | €1,487 | €1,578 | +€91 | +6.1% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,246 | €10,270 | +€8,024 | +357.3% |
| Other operating charges | 640/8 | €933 | €1,044 | +€111 | +11.8% |
| Gross operating margin | 9900 | €83,180 | €45,732 | -€37,448 | -45.0% |
| Operating profit (loss) | 9901 | €80,001 | €34,169 | -€45,832 | -57.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €152 | €134 | -€17 | -11.3% |
| Recurring financial charges | 65 | €152 | €134 | -€17 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €79,850 | €34,035 | -€45,815 | -57.4% |
| Income taxes | 67/77 | €16,906 | €8,241 | -€8,665 | -51.3% |
| Profit (loss) for the period | 9904 | €62,944 | €25,794 | -€37,150 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,944 | €25,794 | -€37,150 | -59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.