General Automatic Amusement: 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
General Automatic Amusement
NACE 77.391, Rental and leasing activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€523,310
2023 · -€129,342+€652,652
Equity
€5.3m
2023 · €4.7m+€523,310
Cash
€458,698
2023 · €292,551+€166,147
Balance sheet total
€6.8m
2023 · €6.3m+€525,698
Largest movements
Assets
- Stocks and contracts +€450,333
up €450,333 (+11.7%), from €3.8m to €4.3m
- Cash +€166,147
up €166,147 (+56.8%), from €292,551 to €458,698
mainly Net result for the year (+€523,310) and Trade debts (+€259,492)
- Receivables within one year -€71,333
down €71,333 (-4.2%), from €1.7m to €1.6m
of which Other amounts receivable: -€47,693
Equity and liabilities
- Profit (loss) carried forward +€523,310
up €523,310 (+15.3%), from €3.4m to €3.9m
- Trade debts +€259,492
up €259,492 (+30.2%), from €860,327 to €1.1m
- Debts after one year -€180,000
down €180,000 (-100.0%), from €180,000 to €0
- Current portion of long-term debt -€153,273
down €153,273 (-100.0%), from €153,273 to €0
- Tax, wage and social debts +€76,744
up €76,744 (+21.5%), from €356,912 to €433,656
of which Taxes: +€46,069
Income statement
- Gross operating margin +€1.1m
up €1.1m (+65.3%), from €1.6m to €2.7m
- Taxes +€188,876
up €188,876 (+5225.7%), from €3,614 to €192,490
- Staff costs +€156,131
up €156,131 (+10.0%), from €1.6m to €1.7m
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
-€129,342
Gross operating margin
+€1.1m
Staff costs
-€156,131
Depreciation
+€15,586
Other operating charges
+€23,373
Other operating items
-€111,061
Financial income
-€6,794
Financial charges
+€8,779
Taxes
-€188,876
Result 2024
€523,310
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.
From operations
+€593,256
Investment
-€93,836
Financing
-€333,273
Cash 2023
€292,551
From operations (derived)
+€593,256
Net result for the year
+€523,310
Depreciation
+€85,360
Stocks and contracts
-€450,333
Receivables within one year
+€71,333
Deferred charges and accrued income
+€27,924
Trade debts
+€259,492
Tax, wage and social debts
+€76,744
Accrued charges and deferred income
-€575
Investment (derived)
-€93,836
Investment in fixed assets (net)
-€93,836
Financing
-€333,273
Debts after one year
-€180,000
Current portion of long-term debt
-€153,273
Cash 2024
€458,698
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,278,649 | €6,804,347 | +€525,698 | +8.4% |
| Fixed assets | 21/28 | €401,099 | €409,575 | +€8,476 | +2.1% |
| Intangible fixed assets | 21 | - | €28,613 | +€28,613 | |
| Tangible fixed assets | 22/27 | €300,369 | €305,962 | +€5,593 | +1.9% |
| Plant, machinery and equipment | 23 | €30,408 | €0 | -€30,408 | -100.0% |
| Furniture and vehicles | 24 | €173,502 | €179,045 | +€5,543 | +3.2% |
| Other tangible fixed assets | 26 | €87,652 | €126,917 | +€39,265 | +44.8% |
| Assets under construction and advance payments | 27 | €8,807 | €0 | -€8,807 | -100.0% |
| Financial fixed assets | 28 | €100,730 | €75,000 | -€25,730 | -25.5% |
| Current assets | 29/58 | €5,877,550 | €6,394,772 | +€517,223 | +8.8% |
| Stocks and contracts in progress | 3 | €3,835,733 | €4,286,066 | +€450,333 | +11.7% |
| Stocks | 30/36 | €3,835,733 | €4,286,066 | +€450,333 | +11.7% |
| Amounts receivable within one year | 40/41 | €1,701,504 | €1,630,171 | -€71,333 | -4.2% |
| Trade receivables | 40 | €1,435,620 | €1,411,980 | -€23,640 | -1.6% |
| Other amounts receivable | 41 | €265,884 | €218,190 | -€47,693 | -17.9% |
| Cash at bank and in hand | 54/58 | €292,551 | €458,698 | +€166,147 | +56.8% |
| Deferred charges and accrued income | 490/1 | €47,762 | €19,838 | -€27,924 | -58.5% |
| Total equity and liabilities | 10/49 | €6,278,649 | €6,804,347 | +€525,698 | +8.4% |
| Equity | 10/15 | €4,727,561 | €5,250,872 | +€523,310 | +11.1% |
| Contributions | 10/11 | €1,190,000 | €1,190,000 | = | 0.0% |
| Capital | 10 | €1,190,000 | €1,190,000 | = | 0.0% |
| Issued capital | 100 | €1,190,000 | €1,190,000 | = | 0.0% |
| Reserves | 13 | €119,000 | €119,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119,000 | €119,000 | = | 0.0% |
| Legal reserve | 130 | €119,000 | €119,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,418,561 | €3,941,872 | +€523,310 | +15.3% |
| Amounts payable | 17/49 | €1,551,087 | €1,553,475 | +€2,388 | +0.2% |
| Amounts payable after more than one year | 17 | €180,000 | €0 | -€180,000 | -100.0% |
| Financial debts | 170/4 | €180,000 | €0 | -€180,000 | -100.0% |
| Amounts payable within one year | 42/48 | €1,370,512 | €1,553,475 | +€182,963 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €153,273 | €0 | -€153,273 | -100.0% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €860,327 | €1,119,819 | +€259,492 | +30.2% |
| Suppliers | 440/4 | €860,327 | €1,119,819 | +€259,492 | +30.2% |
| Taxes, remuneration and social security | 45 | €356,912 | €433,656 | +€76,744 | +21.5% |
| Taxes | 450/3 | €178,865 | €224,934 | +€46,069 | +25.8% |
| Remuneration and social security | 454/9 | €178,047 | €208,722 | +€30,675 | +17.2% |
| Accrued charges and deferred income | 492/3 | €575 | €0 | -€575 | -100.0% |
| Non-recurring operating income | 76A | €3,210 | €1,972 | -€1,239 | -38.6% |
| Remuneration, social security and pensions | 62 | €1,559,389 | €1,715,520 | +€156,131 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,946 | €85,360 | -€15,586 | -15.4% |
| Other operating charges | 640/8 | €62,264 | €38,891 | -€23,373 | -37.5% |
| Non-recurring operating charges | 66A | - | €111,061 | +€111,061 | |
| Gross operating margin | 9900 | €1,635,134 | €2,702,911 | +€1.1m | +65.3% |
| Operating profit (loss) | 9901 | -€87,464 | €752,079 | +€839,543 | |
| Financial income | 75/76B | €8,332 | €1,538 | -€6,794 | -81.5% |
| Recurring financial income | 75 | €8,332 | €63 | -€8,269 | -99.2% |
| Non-recurring financial income | 76B | - | €1,475 | +€1,475 | |
| Financial charges | 65/66B | €46,595 | €37,816 | -€8,779 | -18.8% |
| Recurring financial charges | 65 | €46,595 | €25,316 | -€21,279 | -45.7% |
| Non-recurring financial charges | 66B | - | €12,500 | +€12,500 | |
| Profit (loss) for the period before taxes | 9903 | -€125,727 | €715,801 | +€841,528 | |
| Income taxes | 67/77 | €3,614 | €192,490 | +€188,876 | +5225.7% |
| Profit (loss) for the period | 9904 | -€129,342 | €523,310 | +€652,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€129,342 | €523,310 | +€652,652 |
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 8 October 2026 via checked.be.