GBR GASTRO: 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.
What changed
GBR GASTRO
NACE 47.789, Other retail sale of new goods
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€2,329
2023 · €3,750-€1,421
Equity
€87,726
2023 · €85,397+€2,329
Cash
€37,845
2023 · €32,978+€4,867
Balance sheet total
€677,844
2023 · €584,348+€93,496
Largest movements
Assets
- Receivables within one year +€103,203
up €103,203 (+81.9%), from €125,940 to €229,143
of which Other amounts receivable: +€67,430
- Stocks and contracts -€8,865
down €8,865 (-2.4%), from €363,146 to €354,281
Equity and liabilities
- Trade debts +€53,497
up €53,497 (+13.3%), from €402,615 to €456,113
- Tax, wage and social debts +€41,441
up €41,441 (+69.7%), from €59,428 to €100,869
of which Taxes: +€45,053
Income statement
- Gross operating margin +€26,020
up €26,020 (+15.2%), from €171,151 to €197,171
- Staff costs +€18,271
up €18,271 (+13.2%), from €138,584 to €156,855
- Financial charges +€9,919
up €9,919 (+140%), from €7,066 to €16,985
- Depreciation +€2,146
up €2,146 (+32.8%), from €6,535 to €8,682
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.
Result 2023
€3,750
Gross operating margin
+€26,020
Staff costs
-€18,271
Depreciation
-€2,146
Other operating charges
-€1,660
Other operating items
+€4,930
Financial income
-€369
Financial charges
-€9,919
Taxes
-€6
Result 2024
€2,329
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€11,825
Investment
-€3,158
Financing
-€3,799
Cash 2023
€32,978
From operations (derived)
+€11,825
Net result for the year
+€2,329
Depreciation
+€8,682
Stocks and contracts
+€8,865
Receivables within one year
-€103,203
Smaller working-capital items
+€213
Trade debts
+€53,497
Tax, wage and social debts
+€41,441
Investment (derived)
-€3,158
Investment in fixed assets (net)
-€3,158
Financing
-€3,799
Debts after one year
-€4,036
Current portion of long-term debt
+€236
Cash 2024
€37,845
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €584,348 | €677,844 | +€93,496 | +16.0% |
| Fixed assets | 21/28 | €37,102 | €31,578 | -€5,524 | -14.9% |
| Tangible fixed assets | 22/27 | €37,102 | €31,578 | -€5,524 | -14.9% |
| Plant, machinery and equipment | 23 | - | €1,099 | +€1,099 | |
| Furniture and vehicles | 24 | €18,124 | €11,551 | -€6,572 | -36.3% |
| Other tangible fixed assets | 26 | €18,978 | €18,928 | -€50 | -0.3% |
| Current assets | 29/58 | €547,247 | €646,266 | +€99,020 | +18.1% |
| Amounts receivable after more than one year | 29 | €23,000 | €23,000 | = | 0.0% |
| Other amounts receivable | 291 | €23,000 | €23,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €363,146 | €354,281 | -€8,865 | -2.4% |
| Stocks | 30/36 | €363,146 | €354,281 | -€8,865 | -2.4% |
| Amounts receivable within one year | 40/41 | €125,940 | €229,143 | +€103,203 | +81.9% |
| Trade receivables | 40 | €110,987 | €146,760 | +€35,773 | +32.2% |
| Other amounts receivable | 41 | €14,954 | €82,384 | +€67,430 | +451% |
| Cash at bank and in hand | 54/58 | €32,978 | €37,845 | +€4,867 | +14.8% |
| Deferred charges and accrued income | 490/1 | €2,182 | €1,997 | -€185 | -8.5% |
| Total equity and liabilities | 10/49 | €584,348 | €677,844 | +€93,496 | +16.0% |
| Equity | 10/15 | €85,397 | €87,726 | +€2,329 | +2.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €55,397 | €57,726 | +€2,329 | +4.2% |
| Distributable reserves | 133 | €55,397 | €57,726 | +€2,329 | +4.2% |
| Amounts payable | 17/49 | €498,951 | €590,118 | +€91,167 | +18.3% |
| Amounts payable after more than one year | 17 | €7,589 | €3,554 | -€4,036 | -53.2% |
| Financial debts | 170/4 | €7,589 | €3,554 | -€4,036 | -53.2% |
| Amounts payable within one year | 42/48 | €490,843 | €586,017 | +€95,174 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €3,799 | €4,036 | +€236 | +6.2% |
| Trade debts | 44 | €402,615 | €456,113 | +€53,497 | +13.3% |
| Suppliers | 440/4 | €402,615 | €456,113 | +€53,497 | +13.3% |
| Taxes, remuneration and social security | 45 | €59,428 | €100,869 | +€41,441 | +69.7% |
| Taxes | 450/3 | €41,955 | €87,008 | +€45,053 | +107% |
| Remuneration and social security | 454/9 | €17,472 | €13,860 | -€3,612 | -20.7% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €519 | €547 | +€28 | +5.5% |
| Remuneration, social security and pensions | 62 | €138,584 | €156,855 | +€18,271 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,535 | €8,682 | +€2,146 | +32.8% |
| Other operating charges | 640/8 | €3,151 | €4,811 | +€1,660 | +52.7% |
| Non-recurring operating charges | 66A | €4,930 | - | -€4,930 | |
| Gross operating margin | 9900 | €171,151 | €197,171 | +€26,020 | +15.2% |
| Operating profit (loss) | 9901 | €17,950 | €26,823 | +€8,873 | +49.4% |
| Financial income | 75/76B | €449 | €81 | -€369 | -82.0% |
| Recurring financial income | 75 | €449 | €81 | -€369 | -82.0% |
| Financial charges | 65/66B | €7,066 | €16,985 | +€9,919 | +140% |
| Recurring financial charges | 65 | €7,066 | €16,985 | +€9,919 | +140% |
| Profit (loss) for the period before taxes | 9903 | €11,334 | €9,919 | -€1,415 | -12.5% |
| Income taxes | 67/77 | €7,584 | €7,590 | +€6 | +0.1% |
| Profit (loss) for the period | 9904 | €3,750 | €2,329 | -€1,421 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | €2,329 | -€1,421 | -37.9% |
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 19 October 2026 via checked.be.