GEPROM: 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.
GEPROM
Largest movements
- Tangible fixed assets -€13,402
down €13,402 (-30.1%), from €44,579 to €31,177
of which Furniture and vehicles: -€12,824
- Cash +€8,390
up €8,390 (+133.8%), from €6,273 to €14,663
mainly Depreciation (+€14,280) and Net result for the year (+€3,973)
- Receivables within one year -€1,715
down €1,715 (-6.6%), from €26,135 to €24,420
of which Other amounts receivable: -€1,305
- Debts after one year -€11,919
down €11,919 (-45.6%), from €26,126 to €14,206
- Reserves +€3,450
up €3,450 (+16.0%), from €21,569 to €25,019
of which Distributable reserves: +€3,450
- Trade debts -€3,263
down €3,263 (-53.0%), from €6,156 to €2,893
- Tax, wage and social debts +€2,742
up €2,742 (+96.0%), from €2,857 to €5,599
- Short-term financial debts +€832
new in 2024: €832
- Gross operating margin +€7,507
up €7,507 (+54.2%), from €13,844 to €21,350
- Depreciation +€277
up €277 (+2.0%), from €14,003 to €14,280
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 | €79,380 | €72,582 | -€6,798 | -8.6% |
| Fixed assets | 21/28 | €44,579 | €31,177 | -€13,402 | -30.1% |
| Tangible fixed assets | 22/27 | €44,579 | €31,177 | -€13,402 | -30.1% |
| Furniture and vehicles | 24 | €41,689 | €28,865 | -€12,824 | -30.8% |
| Other tangible fixed assets | 26 | €2,890 | €2,312 | -€578 | -20.0% |
| Current assets | 29/58 | €34,801 | €41,405 | +€6,604 | +19.0% |
| Amounts receivable within one year | 40/41 | €26,135 | €24,420 | -€1,715 | -6.6% |
| Trade receivables | 40 | €14,309 | €13,899 | -€410 | -2.9% |
| Other amounts receivable | 41 | €11,826 | €10,521 | -€1,305 | -11.0% |
| Cash at bank and in hand | 54/58 | €6,273 | €14,663 | +€8,390 | +133.8% |
| Deferred charges and accrued income | 490/1 | €2,393 | €2,321 | -€72 | -3.0% |
| Total equity and liabilities | 10/49 | €79,380 | €72,582 | -€6,798 | -8.6% |
| Equity | 10/15 | €27,262 | €31,235 | +€3,973 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,569 | €25,019 | +€3,450 | +16.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €19,709 | €23,159 | +€3,450 | +17.5% |
| Profit (loss) carried forward | 14 | -€507 | €16 | +€523 | |
| Amounts payable | 17/49 | €52,117 | €41,347 | -€10,771 | -20.7% |
| Amounts payable after more than one year | 17 | €26,126 | €14,206 | -€11,919 | -45.6% |
| Financial debts | 170/4 | €26,126 | €14,206 | -€11,919 | -45.6% |
| Amounts payable within one year | 42/48 | €25,992 | €27,140 | +€1,148 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €11,687 | €11,919 | +€233 | +2.0% |
| Financial debts | 43 | - | €832 | +€832 | |
| Credit institutions | 430/8 | - | €832 | +€832 | |
| Trade debts | 44 | €6,156 | €2,893 | -€3,263 | -53.0% |
| Suppliers | 440/4 | €6,156 | €2,893 | -€3,263 | -53.0% |
| Taxes, remuneration and social security | 45 | €2,857 | €5,599 | +€2,742 | +96.0% |
| Taxes | 450/3 | €2,857 | €5,599 | +€2,742 | +96.0% |
| Other amounts payable | 47/48 | €5,292 | €5,897 | +€605 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,003 | €14,280 | +€277 | +2.0% |
| Other operating charges | 640/8 | €564 | €567 | +€3 | +0.5% |
| Gross operating margin | 9900 | €13,844 | €21,350 | +€7,507 | +54.2% |
| Operating profit (loss) | 9901 | -€724 | €6,503 | +€7,227 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +50100.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +50100.0% |
| Financial charges | 65/66B | €1,206 | €997 | -€209 | -17.4% |
| Recurring financial charges | 65 | €1,206 | €997 | -€209 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,930 | €5,511 | +€7,441 | |
| Income taxes | 67/77 | €1,704 | €1,538 | -€166 | -9.7% |
| Profit (loss) for the period | 9904 | -€3,634 | €3,973 | +€7,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,634 | €3,973 | +€7,607 |
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 3 October 2026 via checked.be.