GAUME FERMIERE: what changed
GAUME FERMIERE
Largest movements
- Cash -€18,508
down €18,508 (-34.2%), from €54,045 to €35,537
mainly Contributions, distributions and other (-€42,000) and Receivables within one year (-€15,382)
- Receivables within one year +€15,382
up €15,382 (+219%), from €7,036 to €22,418
of which Trade receivables: +€10,528
- Stocks and contracts -€12,220
down €12,220 (-62.0%), from €19,720 to €7,500
- Tangible fixed assets -€8,148
down €8,148 (-84.9%), from €9,594 to €1,446
of which Furniture and vehicles: -€7,424
- Profit (loss) carried forward -€22,859
down €22,859 (-79.2%), from €28,861 to €6,002
- Tax, wage and social debts +€2,314
up €2,314 (+9.8%), from €23,609 to €25,923
of which Taxes: +€4,962
- Reserves -€2,000
down €2,000 (-100%), from €2,000 to €0
- Contributions +€2,000
up €2,000 (+30.0%), from €6,667 to €8,667
- Trade debts -€1,736
down €1,736 (-6.2%), from €28,046 to €26,310
- Purchases and services -€520,781
no longer reported in 2024 (was €520,781)
- Gross operating margin -€5,253
down €5,253 (-4.1%), from €126,692 to €121,439
- Depreciation -€2,354
down €2,354 (-76.5%), from €3,077 to €723
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,395 | €66,902 | -€23,494 | -26.0% |
| Fixed assets | 21/28 | €9,594 | €1,446 | -€8,148 | -84.9% |
| Tangible fixed assets | 22/27 | €9,594 | €1,446 | -€8,148 | -84.9% |
| Plant, machinery and equipment | 23 | €2,170 | €1,446 | -€724 | -33.3% |
| Furniture and vehicles | 24 | €7,424 | €0 | -€7,424 | -100% |
| Current assets | 29/58 | €80,801 | €65,455 | -€15,346 | -19.0% |
| Stocks and contracts in progress | 3 | €19,720 | €7,500 | -€12,220 | -62.0% |
| Stocks | 30/36 | €19,720 | €7,500 | -€12,220 | -62.0% |
| Amounts receivable within one year | 40/41 | €7,036 | €22,418 | +€15,382 | +219% |
| Trade receivables | 40 | €7,036 | €17,564 | +€10,528 | +150% |
| Other amounts receivable | 41 | - | €4,855 | +€4,855 | |
| Cash at bank and in hand | 54/58 | €54,045 | €35,537 | -€18,508 | -34.2% |
| Total equity and liabilities | 10/49 | €90,395 | €66,902 | -€23,494 | -26.0% |
| Equity | 10/15 | €37,528 | €14,669 | -€22,859 | -60.9% |
| Contributions | 10/11 | €6,667 | €8,667 | +€2,000 | +30.0% |
| Reserves | 13 | €2,000 | €0 | -€2,000 | -100% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Profit (loss) carried forward | 14 | €28,861 | €6,002 | -€22,859 | -79.2% |
| Amounts payable | 17/49 | €52,867 | €52,233 | -€634 | -1.2% |
| Amounts payable within one year | 42/48 | €52,867 | €52,233 | -€634 | -1.2% |
| Trade debts | 44 | €28,046 | €26,310 | -€1,736 | -6.2% |
| Suppliers | 440/4 | €28,046 | €26,310 | -€1,736 | -6.2% |
| Taxes, remuneration and social security | 45 | €23,609 | €25,923 | +€2,314 | +9.8% |
| Taxes | 450/3 | €7,522 | €12,484 | +€4,962 | +66.0% |
| Remuneration and social security | 454/9 | €16,087 | €13,439 | -€2,648 | -16.5% |
| Other amounts payable | 47/48 | €1,212 | €0 | -€1,212 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €520,781 | - | -€520,781 | |
| Remuneration, social security and pensions | 62 | €92,132 | €92,967 | +€835 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,077 | €723 | -€2,354 | -76.5% |
| Other operating charges | 640/8 | €705 | €0 | -€705 | -100% |
| Non-recurring operating charges | 66A | - | €3,044 | +€3,044 | |
| Gross operating margin | 9900 | €126,692 | €121,439 | -€5,253 | -4.1% |
| Operating profit (loss) | 9901 | €30,778 | €24,705 | -€6,073 | -19.7% |
| Financial income | 75/76B | - | €174 | +€174 | |
| Recurring financial income | 75 | - | €174 | +€174 | |
| Financial charges | 65/66B | €269 | €141 | -€128 | -47.4% |
| Recurring financial charges | 65 | €269 | €141 | -€128 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €30,509 | €24,737 | -€5,772 | -18.9% |
| Income taxes | 67/77 | €6,261 | €5,596 | -€665 | -10.6% |
| Profit (loss) for the period | 9904 | €24,248 | €19,141 | -€5,107 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,248 | €19,141 | -€5,107 | -21.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.