GEMBLOUXIM: what changed
Two fiscal 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
GEMBLOUXIM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€67,795
2024 · -€31,588+€99,382
Equity
€136,207
2024 · €68,412+€67,795
Cash
€646,053
2024 · €668,327-€22,273
Balance sheet total
€4.3m
2024 · €4.6m-€280,435
Largest movements
Assets
- Stocks and contracts -€191,767
down €191,767 (-23.6%), from €810,971 to €619,205
- Receivables within one year +€132,167
up €132,167 (+34.9%), from €378,317 to €510,484
of which Trade receivables: +€69,791
- Tangible fixed assets -€129,623
down €129,623 (-6.3%), from €2.0m to €1.9m
of which Plant, machinery and equipment: -€125,369
- Intangible fixed assets -€71,802
down €71,802 (-11.1%), from €646,834 to €575,032
Equity and liabilities
- Trade debts -€392,078
down €392,078 (-22.9%), from €1.7m to €1.3m
- Current portion of long-term debt +€101,721
up €101,721 (+30.0%), from €338,900 to €440,621
- Profit (loss) carried forward +€67,795
up €67,795, from -€31,588 to €36,207
Income statement
- Purchases and services +€2.6m
up €2.6m (+23.7%), from €10.9m to €13.4m
- Turnover +€2.5m
up €2.5m (+21.1%), from €11.8m to €14.3m
- Staff costs -€302,304
down €302,304 (-19.5%), from €1.5m to €1.2m
- Depreciation +€183,447
up €183,447 (+145.7%), from €125,881 to €309,327
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.
Result 2024
-€31,588
Gross operating margin
+€96,177
Staff costs
+€302,304
Depreciation
-€183,447
Other operating charges
+€43,973
Other operating items
-€209
Financial income
-€37,671
Financial charges
-€120,974
Taxes
-€772
Result 2025
€67,795
Cash bridge derived
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.
From operations
+€11,608
Investment
-€105,897
Financing
+€72,015
Cash 2024
€668,327
From operations (derived)
+€11,608
Net result for the year
+€67,795
Depreciation
+€309,327
Stocks and contracts
+€191,767
Receivables within one year
-€132,167
Deferred charges and accrued income
-€4,869
Trade debts
-€392,078
Tax, wage and social debts
-€16,514
Other debts
-€7,644
Accrued charges and deferred income
-€4,009
Investment (derived)
-€105,897
Investment in fixed assets (net)
-€105,897
Financing
+€72,015
Debts after one year
-€29,706
Current portion of long-term debt
+€101,721
Cash 2025
€646,053
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,589,463 | €4,309,028 | -€280,435 | -6.1% |
| Formation expenses | 20 | €35,751 | €33,745 | -€2,006 | -5.6% |
| Fixed assets | 21/28 | €2,693,465 | €2,492,040 | -€201,425 | -7.5% |
| Intangible fixed assets | 21 | €646,834 | €575,032 | -€71,802 | -11.1% |
| Tangible fixed assets | 22/27 | €2,046,631 | €1,917,008 | -€129,623 | -6.3% |
| Plant, machinery and equipment | 23 | €2,016,328 | €1,890,959 | -€125,369 | -6.2% |
| Furniture and vehicles | 24 | €30,302 | €26,049 | -€4,253 | -14.0% |
| Current assets | 29/58 | €1,860,247 | €1,783,243 | -€77,004 | -4.1% |
| Stocks and contracts in progress | 3 | €810,971 | €619,205 | -€191,767 | -23.6% |
| Stocks | 30/36 | €810,971 | €619,205 | -€191,767 | -23.6% |
| Amounts receivable within one year | 40/41 | €378,317 | €510,484 | +€132,167 | +34.9% |
| Trade receivables | 40 | €247,420 | €317,211 | +€69,791 | +28.2% |
| Other amounts receivable | 41 | €130,897 | €193,273 | +€62,376 | +47.7% |
| Cash at bank and in hand | 54/58 | €668,327 | €646,053 | -€22,273 | -3.3% |
| Deferred charges and accrued income | 490/1 | €2,632 | €7,500 | +€4,869 | +185.0% |
| Total equity and liabilities | 10/49 | €4,589,463 | €4,309,028 | -€280,435 | -6.1% |
| Equity | 10/15 | €68,412 | €136,207 | +€67,795 | +99.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,588 | €36,207 | +€67,795 | |
| Amounts payable | 17/49 | €4,521,050 | €4,172,821 | -€348,230 | -7.7% |
| Amounts payable after more than one year | 17 | €2,006,094 | €1,976,388 | -€29,706 | -1.5% |
| Financial debts | 170/4 | €2,006,094 | €1,976,388 | -€29,706 | -1.5% |
| Amounts payable within one year | 42/48 | €2,290,460 | €1,975,945 | -€314,515 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €338,900 | €440,621 | +€101,721 | +30.0% |
| Trade debts | 44 | €1,712,583 | €1,320,506 | -€392,078 | -22.9% |
| Suppliers | 440/4 | €1,712,583 | €1,320,506 | -€392,078 | -22.9% |
| Taxes, remuneration and social security | 45 | €231,332 | €214,818 | -€16,514 | -7.1% |
| Taxes | 450/3 | €18,770 | €20,958 | +€2,188 | +11.7% |
| Remuneration and social security | 454/9 | €212,562 | €193,860 | -€18,702 | -8.8% |
| Other amounts payable | 47/48 | €7,644 | - | -€7,644 | |
| Accrued charges and deferred income | 492/3 | €224,496 | €220,487 | -€4,009 | -1.8% |
| Turnover | 70 | €11,821,988 | €14,320,810 | +€2.5m | +21.1% |
| Non-recurring operating income | 76A | €403,361 | €735,245 | +€331,884 | +82.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,860,825 | €13,437,080 | +€2.6m | +23.7% |
| Remuneration, social security and pensions | 62 | €1,549,592 | €1,247,287 | -€302,304 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,881 | €309,327 | +€183,447 | +145.7% |
| Other operating charges | 640/8 | €64,608 | €20,635 | -€43,973 | -68.1% |
| Non-recurring operating charges | 66A | €200 | €409 | +€209 | +104.7% |
| Gross operating margin | 9900 | €1,747,249 | €1,843,426 | +€96,177 | +5.5% |
| Operating profit (loss) | 9901 | €6,969 | €265,767 | +€258,799 | +3713.8% |
| Financial income | 75/76B | €47,699 | €10,028 | -€37,671 | -79.0% |
| Recurring financial income | 75 | €47,699 | €10,028 | -€37,671 | -79.0% |
| Financial charges | 65/66B | €86,255 | €207,229 | +€120,974 | +140.3% |
| Recurring financial charges | 65 | €86,255 | €178,665 | +€92,410 | +107.1% |
| Non-recurring financial charges | 66B | - | €28,564 | +€28,564 | |
| Profit (loss) for the period before taxes | 9903 | -€31,588 | €68,566 | +€100,154 | |
| Income taxes | 67/77 | €0 | €772 | +€772 | |
| Profit (loss) for the period | 9904 | -€31,588 | €67,795 | +€99,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,588 | €67,795 | +€99,382 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.