GDM AUTOPARTS: 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.
GDM AUTOPARTS
Largest movements
- Tangible fixed assets -€18,006
down €18,006 (-14.1%), from €128,016 to €110,010
of which Land and buildings: -€14,705
- Stocks and contracts -€8,678
down €8,678 (-5.1%), from €171,675 to €162,996
- Debts after one year -€20,008
down €20,008 (-16.2%), from €123,836 to €103,828
- Profit (loss) carried forward -€12,159
down €12,159 (-57.7%), from -€21,069 to -€33,228
- Tax, wage and social debts +€3,540
up €3,540 (+941%), from €376 to €3,916
- Gross operating margin -€4,231
down €4,231 (-23.8%), from €17,763 to €13,532
- Other operating charges +€1,211
up €1,211 (+38.2%), from €3,170 to €4,381
- Depreciation -€906
down €906 (-4.8%), from €18,912 to €18,006
- Financial charges -€290
down €290 (-8.6%), from €3,384 to €3,094
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,283 | €282,010 | -€30,273 | -9.7% |
| Fixed assets | 21/28 | €128,016 | €110,010 | -€18,006 | -14.1% |
| Tangible fixed assets | 22/27 | €128,016 | €110,010 | -€18,006 | -14.1% |
| Land and buildings | 22 | €117,643 | €102,938 | -€14,705 | -12.5% |
| Plant, machinery and equipment | 23 | €10,274 | €7,072 | -€3,202 | -31.2% |
| Furniture and vehicles | 24 | €99 | - | -€99 | |
| Current assets | 29/58 | €184,267 | €172,000 | -€12,267 | -6.7% |
| Stocks and contracts in progress | 3 | €171,675 | €162,996 | -€8,678 | -5.1% |
| Stocks | 30/36 | €171,675 | €162,996 | -€8,678 | -5.1% |
| Amounts receivable within one year | 40/41 | €722 | €334 | -€388 | -53.7% |
| Trade receivables | 40 | €211 | €334 | +€123 | +58.4% |
| Other amounts receivable | 41 | €511 | - | -€511 | |
| Cash at bank and in hand | 54/58 | €8,291 | €5,786 | -€2,505 | -30.2% |
| Deferred charges and accrued income | 490/1 | €3,580 | €2,883 | -€696 | -19.5% |
| Total equity and liabilities | 10/49 | €312,283 | €282,010 | -€30,273 | -9.7% |
| Equity | 10/15 | -€14,843 | -€27,002 | -€12,159 | -81.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26 | €26 | = | 0.0% |
| Distributable reserves | 133 | €26 | €26 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,069 | -€33,228 | -€12,159 | -57.7% |
| Amounts payable | 17/49 | €327,127 | €309,013 | -€18,114 | -5.5% |
| Amounts payable after more than one year | 17 | €123,836 | €103,828 | -€20,008 | -16.2% |
| Financial debts | 170/4 | €123,836 | €103,828 | -€20,008 | -16.2% |
| Amounts payable within one year | 42/48 | €203,290 | €205,184 | +€1,894 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €19,587 | €20,008 | +€421 | +2.2% |
| Trade debts | 44 | €2,732 | €1,397 | -€1,335 | -48.9% |
| Suppliers | 440/4 | €2,732 | €1,397 | -€1,335 | -48.9% |
| Taxes, remuneration and social security | 45 | €376 | €3,916 | +€3,540 | +941% |
| Taxes | 450/3 | €376 | €3,916 | +€3,540 | +941% |
| Other amounts payable | 47/48 | €180,596 | €179,864 | -€732 | -0.4% |
| Non-recurring operating income | 76A | - | €599 | +€599 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,912 | €18,006 | -€906 | -4.8% |
| Other operating charges | 640/8 | €3,170 | €4,381 | +€1,211 | +38.2% |
| Gross operating margin | 9900 | €17,763 | €13,532 | -€4,231 | -23.8% |
| Operating profit (loss) | 9901 | -€4,319 | -€8,855 | -€4,536 | -105% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.3% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.3% |
| Financial charges | 65/66B | €3,384 | €3,094 | -€290 | -8.6% |
| Recurring financial charges | 65 | €3,384 | €3,094 | -€290 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,697 | -€11,949 | -€4,252 | -55.2% |
| Income taxes | 67/77 | €195 | €210 | +€15 | +7.6% |
| Profit (loss) for the period | 9904 | -€7,892 | -€12,159 | -€4,267 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,892 | -€12,159 | -€4,267 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.