GERLAURE: 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.
GERLAURE
Largest movements
- Receivables within one year -€1,085
down €1,085 (-3.4%), from €31,558 to €30,472
- Tax, wage and social debts -€2,914
down €2,914 (-98.3%), from €2,965 to €51
- Profit (loss) carried forward +€1,828
up €1,828, from -€1,674 to €154
- Gross operating margin +€3,252
up €3,252, from -€3,252 to €0
- Purchases and services -€3,252
no longer reported in 2024 (was €3,252)
- Financial charges -€199
no longer reported in 2024 (was €199)
- Financial income +€39
up €39 (+2.1%), from €1,840 to €1,880
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,558 | €30,472 | -€1,085 | -3.4% |
| Current assets | 29/58 | €31,558 | €30,472 | -€1,085 | -3.4% |
| Amounts receivable within one year | 40/41 | €31,558 | €30,472 | -€1,085 | -3.4% |
| Other amounts receivable | 41 | €31,558 | €30,472 | -€1,085 | -3.4% |
| Total equity and liabilities | 10/49 | €31,558 | €30,472 | -€1,085 | -3.4% |
| Equity | 10/15 | €28,593 | €30,421 | +€1,828 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,067 | €24,067 | = | 0.0% |
| 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 | €22,207 | €22,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,674 | €154 | +€1,828 | |
| Amounts payable | 17/49 | €2,965 | €51 | -€2,914 | -98.3% |
| Amounts payable within one year | 42/48 | €2,965 | €51 | -€2,914 | -98.3% |
| Taxes, remuneration and social security | 45 | €2,965 | €51 | -€2,914 | -98.3% |
| Taxes | 450/3 | €2,965 | €51 | -€2,914 | -98.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,252 | - | -€3,252 | |
| Gross operating margin | 9900 | -€3,252 | €0 | +€3,252 | |
| Operating profit (loss) | 9901 | -€3,252 | €0 | +€3,252 | |
| Financial income | 75/76B | €1,840 | €1,880 | +€39 | +2.1% |
| Recurring financial income | 75 | €1,840 | €1,880 | +€39 | +2.1% |
| Financial charges | 65/66B | €199 | - | -€199 | |
| Recurring financial charges | 65 | €199 | - | -€199 | |
| Profit (loss) for the period before taxes | 9903 | -€1,611 | €1,880 | +€3,491 | |
| Income taxes | 67/77 | €63 | €51 | -€11 | -17.7% |
| Profit (loss) for the period | 9904 | -€1,674 | €1,828 | +€3,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,674 | €1,828 | +€3,502 |
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 5 October 2026 via checked.be.