GEMPLANT: 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.
GEMPLANT
Largest movements
- Cash -€3,122
down €3,122 (-84.4%), from €3,698 to €576
mainly Net result for the year (-€14,571) and Deferred charges and accrued income (-€51)
- Tangible fixed assets -€1,988
down €1,988 (-6.7%), from €29,665 to €27,677
- Profit (loss) carried forward -€14,571
down €14,571 (-18.3%), from -€79,569 to -€94,140
- Other debts +€5,606
up €5,606 (+19.9%), from €28,150 to €33,756
- Trade debts +€3,703
up €3,703 (+160.4%), from €2,308 to €6,011
- Gross operating margin +€1,351
up €1,351 (+9.4%), from €14,403 to €15,753
- Depreciation +€1,292
up €1,292 (+185.9%), from €695 to €1,988
- Staff costs -€459
down €459 (-1.6%), from €28,184 to €27,725
- Financial charges -€220
down €220 (-57.7%), from €381 to €161
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,481 | €31,415 | -€5,066 | -13.9% |
| Fixed assets | 21/28 | €30,101 | €28,113 | -€1,988 | -6.6% |
| Tangible fixed assets | 22/27 | €29,665 | €27,677 | -€1,988 | -6.7% |
| Plant, machinery and equipment | 23 | €29,665 | €27,677 | -€1,988 | -6.7% |
| Financial fixed assets | 28 | €436 | €436 | = | 0.0% |
| Current assets | 29/58 | €6,380 | €3,302 | -€3,078 | -48.2% |
| Amounts receivable within one year | 40/41 | €1,555 | €1,548 | -€7 | -0.5% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €1,555 | €1,547 | -€8 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,698 | €576 | -€3,122 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,127 | €1,178 | +€51 | +4.5% |
| Total equity and liabilities | 10/49 | €36,481 | €31,415 | -€5,066 | -13.9% |
| Equity | 10/15 | -€57,346 | -€71,917 | -€14,571 | -25.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,631 | €3,631 | = | 0.0% |
| Distributable reserves | 133 | €3,631 | €3,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,569 | -€94,140 | -€14,571 | -18.3% |
| Amounts payable | 17/49 | €93,827 | €103,332 | +€9,506 | +10.1% |
| Amounts payable within one year | 42/48 | €93,827 | €103,332 | +€9,506 | +10.1% |
| Financial debts | 43 | €58,878 | €58,878 | = | 0.0% |
| Other loans | 439 | €58,878 | €58,878 | = | 0.0% |
| Trade debts | 44 | €2,308 | €6,011 | +€3,703 | +160.4% |
| Suppliers | 440/4 | €2,308 | €6,011 | +€3,703 | +160.4% |
| Taxes, remuneration and social security | 45 | €4,491 | €4,688 | +€197 | +4.4% |
| Taxes | 450/3 | €43 | €43 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,448 | €4,645 | +€197 | +4.4% |
| Other amounts payable | 47/48 | €28,150 | €33,756 | +€5,606 | +19.9% |
| Remuneration, social security and pensions | 62 | €28,184 | €27,725 | -€459 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €1,988 | +€1,292 | +185.9% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.7% |
| Gross operating margin | 9900 | €14,403 | €15,753 | +€1,351 | +9.4% |
| Operating profit (loss) | 9901 | -€14,925 | -€14,410 | +€514 | +3.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €381 | €161 | -€220 | -57.7% |
| Recurring financial charges | 65 | €381 | €161 | -€220 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,305 | -€14,571 | +€734 | +4.8% |
| Profit (loss) for the period | 9904 | -€15,305 | -€14,571 | +€734 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,305 | -€14,571 | +€734 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.