GASTRO CONCEPT: 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.
GASTRO CONCEPT
Largest movements
- Receivables within one year +€72,210
up €72,210 (+1,472%), from €4,906 to €77,116
of which Trade receivables: +€72,210
- Stocks and contracts -€5,586
down €5,586 (-11.1%), from €50,366 to €44,780
- Tangible fixed assets +€3,862
up €3,862 (+64.9%), from €5,951 to €9,813
of which Plant, machinery and equipment: +€3,863
- Deferred charges and accrued income +€1,973
new in 2024: €1,973
- Advances received +€80,000
new in 2024: €80,000
- Trade debts -€28,309
down €28,309 (-42.3%), from €66,957 to €38,648
- Tax, wage and social debts +€7,860
up €7,860 (+59.1%), from €13,293 to €21,153
- Short-term financial debts +€7,027
new in 2024: €7,027
- Profit (loss) carried forward +€3,556
up €3,556 (+10.6%), from -€33,470 to -€29,914
- Gross operating margin +€25,585
up €25,585, from -€9,926 to €15,659
- Depreciation -€7,075
no longer reported in 2024 (was €7,075)
- Financial charges +€1,898
up €1,898 (+57.9%), from €3,276 to €5,174
- Other operating charges -€475
down €475 (-6.5%), from €7,259 to €6,784
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 | €61,497 | €133,730 | +€72,233 | +117% |
| Fixed assets | 21/28 | €5,951 | €9,813 | +€3,862 | +64.9% |
| Tangible fixed assets | 22/27 | €5,951 | €9,813 | +€3,862 | +64.9% |
| Plant, machinery and equipment | 23 | - | €3,863 | +€3,863 | |
| Furniture and vehicles | 24 | €5,951 | €5,950 | -€1 | 0.0% |
| Current assets | 29/58 | €55,546 | €123,917 | +€68,371 | +123% |
| Stocks and contracts in progress | 3 | €50,366 | €44,780 | -€5,586 | -11.1% |
| Stocks | 30/36 | €50,366 | €44,780 | -€5,586 | -11.1% |
| Amounts receivable within one year | 40/41 | €4,906 | €77,116 | +€72,210 | +1,472% |
| Trade receivables | 40 | €4,116 | €76,326 | +€72,210 | +1,754% |
| Other amounts receivable | 41 | €790 | €790 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €274 | €48 | -€226 | -82.5% |
| Deferred charges and accrued income | 490/1 | - | €1,973 | +€1,973 | |
| Total equity and liabilities | 10/49 | €61,497 | €133,730 | +€72,233 | +117% |
| Equity | 10/15 | -€23,470 | -€19,914 | +€3,556 | +15.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,470 | -€29,914 | +€3,556 | +10.6% |
| Amounts payable | 17/49 | €84,967 | €153,644 | +€68,677 | +80.8% |
| Amounts payable within one year | 42/48 | €84,967 | €153,644 | +€68,677 | +80.8% |
| Financial debts | 43 | - | €7,027 | +€7,027 | |
| Credit institutions | 430/8 | - | €7,027 | +€7,027 | |
| Trade debts | 44 | €66,957 | €38,648 | -€28,309 | -42.3% |
| Suppliers | 440/4 | €66,957 | €38,648 | -€28,309 | -42.3% |
| Advances received on contracts in progress | 46 | - | €80,000 | +€80,000 | |
| Taxes, remuneration and social security | 45 | €13,293 | €21,153 | +€7,860 | +59.1% |
| Taxes | 450/3 | €13,293 | €21,153 | +€7,860 | +59.1% |
| Other amounts payable | 47/48 | €4,717 | €6,816 | +€2,099 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,075 | - | -€7,075 | |
| Other operating charges | 640/8 | €7,259 | €6,784 | -€475 | -6.5% |
| Gross operating margin | 9900 | -€9,926 | €15,659 | +€25,585 | |
| Operating profit (loss) | 9901 | -€24,260 | €8,875 | +€33,135 | |
| Financial charges | 65/66B | €3,276 | €5,174 | +€1,898 | +57.9% |
| Recurring financial charges | 65 | €3,276 | €5,174 | +€1,898 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,536 | €3,701 | +€31,237 | |
| Income taxes | 67/77 | €140 | €145 | +€5 | +3.6% |
| Profit (loss) for the period | 9904 | -€27,676 | €3,556 | +€31,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,676 | €3,556 | +€31,232 |
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 20 October 2026 via checked.be.