GAUJARD: 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.
GAUJARD
Largest movements
- Receivables within one year -€3,474
no longer reported in 2024 (was €3,474)
- Tangible fixed assets -€2,148
down €2,148 (-60.0%), from €3,578 to €1,430
- Cash +€686
up €686 (+4.5%), from €15,349 to €16,035
mainly Other debts (+€4,152) and Receivables within one year (+€3,474)
- Deferred charges and accrued income -€504
no longer reported in 2024 (was €504)
- Trade debts -€9,070
down €9,070 (-75.0%), from €12,090 to €3,019
- Other debts +€4,152
up €4,152 (+57.8%), from €7,180 to €11,332
- Tax, wage and social debts -€3,547
no longer reported in 2024 (was €3,547)
of which Remuneration and social security: -€3,497
- Profit (loss) carried forward +€3,025
up €3,025 (+11.3%), from -€26,763 to -€23,738
- Gross operating margin +€12,729
up €12,729 (+67.4%), from €18,889 to €31,619
- Staff costs -€6,981
down €6,981 (-25.8%), from €27,056 to €20,075
- Other operating charges +€2,865
up €2,865 (+94.1%), from €3,045 to €5,910
- Taxes +€625
no longer reported in 2024 (was -€625)
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 | €31,462 | €26,022 | -€5,441 | -17.3% |
| Fixed assets | 21/28 | €3,578 | €1,430 | -€2,148 | -60.0% |
| Tangible fixed assets | 22/27 | €3,578 | €1,430 | -€2,148 | -60.0% |
| Plant, machinery and equipment | 23 | €3,578 | €1,430 | -€2,148 | -60.0% |
| Current assets | 29/58 | €27,884 | €24,591 | -€3,293 | -11.8% |
| Stocks and contracts in progress | 3 | €8,556 | €8,556 | = | 0.0% |
| Stocks | 30/36 | €8,556 | €8,556 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,474 | - | -€3,474 | |
| Trade receivables | 40 | €3,474 | - | -€3,474 | |
| Cash at bank and in hand | 54/58 | €15,349 | €16,035 | +€686 | +4.5% |
| Deferred charges and accrued income | 490/1 | €504 | - | -€504 | |
| Total equity and liabilities | 10/49 | €31,462 | €26,022 | -€5,441 | -17.3% |
| Equity | 10/15 | €8,646 | €11,671 | +€3,025 | +35.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,008 | €23,008 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €21,768 | €21,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,763 | -€23,738 | +€3,025 | +11.3% |
| Amounts payable | 17/49 | €22,816 | €14,351 | -€8,465 | -37.1% |
| Amounts payable within one year | 42/48 | €22,816 | €14,351 | -€8,465 | -37.1% |
| Trade debts | 44 | €12,090 | €3,019 | -€9,070 | -75.0% |
| Suppliers | 440/4 | €12,090 | €3,019 | -€9,070 | -75.0% |
| Taxes, remuneration and social security | 45 | €3,547 | - | -€3,547 | |
| Taxes | 450/3 | €50 | - | -€50 | |
| Remuneration and social security | 454/9 | €3,497 | - | -€3,497 | |
| Other amounts payable | 47/48 | €7,180 | €11,332 | +€4,152 | +57.8% |
| Remuneration, social security and pensions | 62 | €27,056 | €20,075 | -€6,981 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,277 | €2,148 | -€129 | -5.7% |
| Other operating charges | 640/8 | €3,045 | €5,910 | +€2,865 | +94.1% |
| Gross operating margin | 9900 | €18,889 | €31,619 | +€12,729 | +67.4% |
| Operating profit (loss) | 9901 | -€13,488 | €3,486 | +€16,974 | |
| Financial charges | 65/66B | €228 | €461 | +€233 | +102.2% |
| Recurring financial charges | 65 | €228 | €461 | +€233 | +102.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,716 | €3,025 | +€16,741 | |
| Income taxes | 67/77 | -€625 | - | +€625 | |
| Profit (loss) for the period | 9904 | -€13,091 | €3,025 | +€16,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,091 | €3,025 | +€16,116 |
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.