GAUME-BOIS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
GAUME-BOIS
Largest movements
- Stocks and contracts +€720,000
up €720,000 (+74.0%), from €973,175 to €1.7m
- Receivables within one year -€441,866
down €441,866 (-33.9%), from €1.3m to €862,402
of which Trade receivables: -€540,744
- Tangible fixed assets +€421,664
up €421,664 (+72.5%), from €581,780 to €1.0m
of which Land and buildings: +€435,822
- Cash +€48,784
up €48,784 (+5.0%), from €971,914 to €1.0m
mainly Receivables within one year (+€441,866) and Trade debts (+€280,010)
- Trade debts +€280,010
up €280,010 (+13.8%), from €2.0m to €2.3m
- Debts after one year +€185,835
up €185,835 (+50.6%), from €367,446 to €553,281
- Profit (loss) carried forward +€134,620
up €134,620 (+14.5%), from €926,931 to €1.1m
- Other debts +€127,429
up €127,429 (+415%), from €30,741 to €158,170
- Gross operating margin +€102,066
up €102,066 (+29.6%), from €345,241 to €447,307
- Taxes +€23,187
up €23,187 (+94.7%), from €24,480 to €47,667
- Other operating charges +€12,616
up €12,616 (+345%), from €3,656 to €16,272
- Financial income -€7,735
down €7,735 (-100.0%), from €7,735 to €0
- Write-downs -€5,585
no longer reported in 2025 (was €5,585)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,836,232 | €4,585,715 | +€749,484 | +19.5% |
| Fixed assets | 21/28 | €585,189 | €1,006,853 | +€421,664 | +72.1% |
| Tangible fixed assets | 22/27 | €581,780 | €1,003,444 | +€421,664 | +72.5% |
| Land and buildings | 22 | €534,960 | €970,782 | +€435,822 | +81.5% |
| Plant, machinery and equipment | 23 | €11,893 | €8,893 | -€3,000 | -25.2% |
| Furniture and vehicles | 24 | €34,927 | €23,769 | -€11,158 | -31.9% |
| Financial fixed assets | 28 | €3,410 | €3,410 | = | 0.0% |
| Current assets | 29/58 | €3,251,043 | €3,578,862 | +€327,820 | +10.1% |
| Stocks and contracts in progress | 3 | €973,175 | €1,693,175 | +€720,000 | +74.0% |
| Stocks | 30/36 | €973,175 | €1,693,175 | +€720,000 | +74.0% |
| Amounts receivable within one year | 40/41 | €1,304,268 | €862,402 | -€441,866 | -33.9% |
| Trade receivables | 40 | €1,195,519 | €654,775 | -€540,744 | -45.2% |
| Other amounts receivable | 41 | €108,749 | €207,627 | +€98,878 | +90.9% |
| Cash at bank and in hand | 54/58 | €971,914 | €1,020,698 | +€48,784 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,686 | €2,588 | +€902 | +53.5% |
| Total equity and liabilities | 10/49 | €3,836,232 | €4,585,715 | +€749,484 | +19.5% |
| Equity | 10/15 | €1,370,435 | €1,505,056 | +€134,620 | +9.8% |
| Contributions | 10/11 | €427,789 | €427,789 | = | 0.0% |
| Reserves | 13 | €15,715 | €15,715 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,715 | €15,715 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,715 | €15,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | €926,931 | €1,061,552 | +€134,620 | +14.5% |
| Amounts payable | 17/49 | €2,465,796 | €3,080,660 | +€614,863 | +24.9% |
| Amounts payable after more than one year | 17 | €367,446 | €553,281 | +€185,835 | +50.6% |
| Financial debts | 170/4 | €367,446 | €553,281 | +€185,835 | +50.6% |
| Amounts payable within one year | 42/48 | €2,097,351 | €2,526,379 | +€429,028 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €35,874 | €58,840 | +€22,966 | +64.0% |
| Trade debts | 44 | €2,024,817 | €2,304,827 | +€280,010 | +13.8% |
| Suppliers | 440/4 | €2,024,817 | €2,304,827 | +€280,010 | +13.8% |
| Taxes, remuneration and social security | 45 | €5,918 | €4,541 | -€1,377 | -23.3% |
| Taxes | 450/3 | €132 | €23 | -€109 | -82.4% |
| Remuneration and social security | 454/9 | €5,786 | €4,518 | -€1,268 | -21.9% |
| Other amounts payable | 47/48 | €30,741 | €158,170 | +€127,429 | +415% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €129,622 | €124,533 | -€5,089 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,975 | €40,630 | +€4,655 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,585 | - | -€5,585 | |
| Other operating charges | 640/8 | €3,656 | €16,272 | +€12,616 | +345% |
| Gross operating margin | 9900 | €345,241 | €447,307 | +€102,066 | +29.6% |
| Operating profit (loss) | 9901 | €170,402 | €265,872 | +€95,469 | +56.0% |
| Financial income | 75/76B | €7,735 | €0 | -€7,735 | -100.0% |
| Recurring financial income | 75 | €7,735 | €0 | -€7,735 | -100.0% |
| Financial charges | 65/66B | €82,994 | €83,584 | +€590 | +0.7% |
| Recurring financial charges | 65 | €82,994 | €83,584 | +€590 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €95,143 | €182,287 | +€87,144 | +91.6% |
| Income taxes | 67/77 | €24,480 | €47,667 | +€23,187 | +94.7% |
| Profit (loss) for the period | 9904 | €70,663 | €134,620 | +€63,958 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,663 | €134,620 | +€63,958 | +90.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.