Garçon Concepts: 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.
Garçon Concepts
Largest movements
- Receivables within one year +€16,820
up €16,820 (+14.4%), from €117,011 to €133,831
of which Trade receivables: +€11,503
- Tangible fixed assets -€9,389
down €9,389 (-22.1%), from €42,475 to €33,086
of which Plant, machinery and equipment: -€8,310
- Cash +€7,629
up €7,629 (+120.1%), from €6,350 to €13,980
mainly Depreciation (+€13,133) and Net result for the year (+€8,196)
- Deferred charges and accrued income +€2,369
up €2,369, from €0 to €2,369
- Reserves +€8,196
up €8,196 (+8.3%), from €98,478 to €106,673
of which Distributable reserves: +€8,196
- Trade debts +€4,977
up €4,977 (+16.4%), from €30,428 to €35,405
- Tax, wage and social debts +€4,256
up €4,256 (+18.5%), from €22,981 to €27,237
of which Remuneration and social security: +€6,006
- Staff costs -€44,335
down €44,335 (-45.9%), from €96,663 to €52,328
- Gross operating margin -€30,960
down €30,960 (-27.5%), from €112,492 to €81,533
- Taxes +€2,215
up €2,215 (+144.8%), from €1,530 to €3,745
- Financial charges +€1,907
up €1,907 (+206.3%), from €924 to €2,831
- Other operating charges +€1,788
up €1,788 (+1124.2%), from €159 to €1,947
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 | €170,487 | €187,916 | +€17,429 | +10.2% |
| Fixed assets | 21/28 | €45,925 | €36,536 | -€9,389 | -20.4% |
| Tangible fixed assets | 22/27 | €42,475 | €33,086 | -€9,389 | -22.1% |
| Plant, machinery and equipment | 23 | €39,775 | €31,465 | -€8,310 | -20.9% |
| Furniture and vehicles | 24 | €2,700 | €1,621 | -€1,079 | -40.0% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €124,562 | €151,380 | +€26,818 | +21.5% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,011 | €133,831 | +€16,820 | +14.4% |
| Trade receivables | 40 | €113,531 | €125,034 | +€11,503 | +10.1% |
| Other amounts receivable | 41 | €3,481 | €8,797 | +€5,317 | +152.8% |
| Cash at bank and in hand | 54/58 | €6,350 | €13,980 | +€7,629 | +120.1% |
| Deferred charges and accrued income | 490/1 | €0 | €2,369 | +€2,369 | |
| Total equity and liabilities | 10/49 | €170,487 | €187,916 | +€17,429 | +10.2% |
| Equity | 10/15 | €117,078 | €125,273 | +€8,196 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,478 | €106,673 | +€8,196 | +8.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €98,478 | €106,673 | +€8,196 | +8.3% |
| Amounts payable | 17/49 | €53,409 | €62,642 | +€9,233 | +17.3% |
| Amounts payable within one year | 42/48 | €53,409 | €62,642 | +€9,233 | +17.3% |
| Trade debts | 44 | €30,428 | €35,405 | +€4,977 | +16.4% |
| Suppliers | 440/4 | €30,428 | €35,405 | +€4,977 | +16.4% |
| Taxes, remuneration and social security | 45 | €22,981 | €27,237 | +€4,256 | +18.5% |
| Taxes | 450/3 | €13,096 | €11,346 | -€1,750 | -13.4% |
| Remuneration and social security | 454/9 | €9,885 | €15,891 | +€6,006 | +60.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €96,663 | €52,328 | -€44,335 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,362 | €13,133 | +€772 | +6.2% |
| Other operating charges | 640/8 | €159 | €1,947 | +€1,788 | +1124.2% |
| Gross operating margin | 9900 | €112,492 | €81,533 | -€30,960 | -27.5% |
| Operating profit (loss) | 9901 | €3,308 | €14,125 | +€10,817 | +327.0% |
| Financial income | 75/76B | €1,536 | €647 | -€890 | -57.9% |
| Recurring financial income | 75 | €1,536 | €647 | -€890 | -57.9% |
| Financial charges | 65/66B | €924 | €2,831 | +€1,907 | +206.3% |
| Recurring financial charges | 65 | €924 | €2,831 | +€1,907 | +206.3% |
| Profit (loss) for the period before taxes | 9903 | €3,920 | €11,940 | +€8,020 | +204.6% |
| Income taxes | 67/77 | €1,530 | €3,745 | +€2,215 | +144.8% |
| Profit (loss) for the period | 9904 | €2,390 | €8,196 | +€5,805 | +242.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,390 | €8,196 | +€5,805 | +242.9% |
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 9 October 2026 via checked.be.