GERBER TECHNOLOGY: 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
GERBER TECHNOLOGY
NACE 26.400, Manufacture of computer, electronic and optical products
fiscal year 31-12-2023 against 31-12-2024filed annual accounts (NBB)
Net result for the year
€861,068
31-12-2023 · €939,794-€78,726
Equity
€18.9m
31-12-2023 · €18.0m+€861,068
Cash
€271,350
31-12-2023 · €193,099+€78,251
Balance sheet total
€29.5m
31-12-2023 · €26.6m+€2.9m
Largest movements
Assets
- Receivables after one year +€2.1m
up €2.1m (+9.2%), from €22.4m to €24.4m
- Receivables within one year +€686,354
up €686,354 (+19.3%), from €3.6m to €4.2m
of which Trade receivables: +€691,558
Equity and liabilities
- Accrued charges and deferred income +€1.1m
up €1.1m (+30.1%), from €3.8m to €4.9m
- Trade debts +€1.0m
up €1.0m (+38.2%), from €2.7m to €3.8m
- Profit (loss) carried forward +€861,068
up €861,068 (+12.4%), from €7.0m to €7.8m
Income statement
- Financial charges -€202,645
down €202,645 (-51.8%), from €391,375 to €188,730
- Gross operating margin -€175,558
down €175,558 (-12.5%), from €1.4m to €1.2m
- Financial income -€79,238
down €79,238 (-7.1%), from €1.1m to €1.0m
- Staff costs +€77,300
up €77,300 (+9.5%), from €811,294 to €888,594
- Taxes -€32,014
down €32,014 (-9.6%), from €332,927 to €300,914
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023
€939,794
Gross operating margin
-€175,558
Staff costs
-€77,300
Depreciation
-€759
Write-downs
-€5,245
Other operating charges
+€24,715
Financial income
-€79,238
Financial charges
+€202,645
Taxes
+€32,014
Result 31-12-2024
€861,068
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€79,936
Investment
-€1,685
Financing
€0
Cash 31-12-2023
€193,099
From operations (derived)
+€79,936
Net result for the year
+€861,068
Depreciation
+€7,417
Receivables after one year
-€2.1m
Stocks and contracts
-€106,166
Receivables within one year
-€686,354
Deferred charges and accrued income
-€1,369
Trade debts
+€1.0m
Tax, wage and social debts
-€8,555
Advances received
-€112,936
Accrued charges and deferred income
+€1.1m
Investment (derived)
-€1,685
Investment in fixed assets (net)
-€1,685
Cash 31-12-2024
€271,350
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,567,470 | €29,491,402 | +€2.9m | +11.0% |
| Fixed assets | 21/28 | €12,868 | €7,136 | -€5,732 | -44.5% |
| Tangible fixed assets | 22/27 | €12,868 | €7,136 | -€5,732 | -44.5% |
| Plant, machinery and equipment | 23 | €8,543 | €5,141 | -€3,402 | -39.8% |
| Furniture and vehicles | 24 | €4,325 | €1,995 | -€2,330 | -53.9% |
| Current assets | 29/58 | €26,554,603 | €29,484,266 | +€2.9m | +11.0% |
| Amounts receivable after more than one year | 29 | €22,352,829 | €24,410,353 | +€2.1m | +9.2% |
| Trade receivables | 290 | €22,352,829 | €24,410,353 | +€2.1m | +9.2% |
| Stocks and contracts in progress | 3 | €445,996 | €552,162 | +€106,166 | +23.8% |
| Stocks | 30/36 | €445,996 | €254,898 | -€191,099 | -42.8% |
| Contracts in progress | 37 | - | €297,264 | +€297,264 | |
| Amounts receivable within one year | 40/41 | €3,556,249 | €4,242,603 | +€686,354 | +19.3% |
| Trade receivables | 40 | €3,536,671 | €4,228,229 | +€691,558 | +19.6% |
| Other amounts receivable | 41 | €19,578 | €14,373 | -€5,205 | -26.6% |
| Cash at bank and in hand | 54/58 | €193,099 | €271,350 | +€78,251 | +40.5% |
| Deferred charges and accrued income | 490/1 | €6,429 | €7,799 | +€1,369 | +21.3% |
| Total equity and liabilities | 10/49 | €26,567,470 | €29,491,402 | +€2.9m | +11.0% |
| Equity | 10/15 | €18,016,037 | €18,877,105 | +€861,068 | +4.8% |
| Contributions | 10/11 | €10,058,757 | €10,058,757 | = | 0.0% |
| Capital | 10 | €10,058,757 | €10,058,757 | = | 0.0% |
| Issued capital | 100 | €10,058,757 | €10,058,757 | = | 0.0% |
| Reserves | 13 | €1,005,876 | €1,005,876 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,005,876 | €1,005,876 | = | 0.0% |
| Legal reserve | 130 | €1,005,876 | €1,005,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,951,404 | €7,812,472 | +€861,068 | +12.4% |
| Amounts payable | 17/49 | €8,551,433 | €10,614,297 | +€2.1m | +24.1% |
| Amounts payable after more than one year | 17 | €1,649,212 | €1,649,212 | = | 0.0% |
| Other amounts payable | 178/9 | €1,649,212 | €1,649,212 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,126,647 | €4,052,189 | +€925,542 | +29.6% |
| Trade debts | 44 | €2,744,083 | €3,791,116 | +€1.0m | +38.2% |
| Suppliers | 440/4 | €2,744,083 | €3,791,116 | +€1.0m | +38.2% |
| Advances received on contracts in progress | 46 | €112,936 | €0 | -€112,936 | -100.0% |
| Taxes, remuneration and social security | 45 | €269,628 | €261,073 | -€8,555 | -3.2% |
| Taxes | 450/3 | €109,584 | €52,458 | -€57,126 | -52.1% |
| Remuneration and social security | 454/9 | €160,044 | €208,614 | +€48,571 | +30.3% |
| Accrued charges and deferred income | 492/3 | €3,775,575 | €4,912,897 | +€1.1m | +30.1% |
| Non-recurring operating income | 76A | €1,188 | €0 | -€1,188 | -100.0% |
| Remuneration, social security and pensions | 62 | €811,294 | €888,594 | +€77,300 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,658 | €7,417 | +€759 | +11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,914 | €21,158 | +€5,245 | +33.0% |
| Other operating charges | 640/8 | €24,869 | €155 | -€24,715 | -99.4% |
| Gross operating margin | 9900 | €1,399,912 | €1,224,354 | -€175,558 | -12.5% |
| Operating profit (loss) | 9901 | €541,178 | €307,030 | -€234,147 | -43.3% |
| Financial income | 75/76B | €1,122,920 | €1,043,682 | -€79,238 | -7.1% |
| Recurring financial income | 75 | €1,122,920 | €1,043,682 | -€79,238 | -7.1% |
| Financial charges | 65/66B | €391,375 | €188,730 | -€202,645 | -51.8% |
| Recurring financial charges | 65 | €391,375 | €188,730 | -€202,645 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €1,272,722 | €1,161,982 | -€110,740 | -8.7% |
| Income taxes | 67/77 | €332,927 | €300,914 | -€32,014 | -9.6% |
| Profit (loss) for the period | 9904 | €939,794 | €861,068 | -€78,726 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €939,794 | €861,068 | -€78,726 | -8.4% |
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.