GESTION EMATAY: what changed
Two financial 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.
GESTION EMATAY
Largest movements
- Cash -€8,082
down €8,082 (-68.1%), from €11,868 to €3,786
mainly Debts after one year (-€20,632) and Receivables within one year (-€2,400)
- Debts after one year -€20,632
down €20,632 (-18.4%), from €112,306 to €91,674
- Profit (loss) carried forward +€9,150
up €9,150 (+38.2%), from €23,921 to €33,070
- Tax, wage and social debts +€3,129
up €3,129 (+72.0%), from €4,349 to €7,478
- Current portion of long-term debt +€2,671
up €2,671 (+14.9%), from €17,961 to €20,632
- Turnover -€6,769
down €6,769 (-27.0%), from €25,107 to €18,339
- Gross operating margin -€6,645
down €6,645 (-28.6%), from €23,266 to €16,621
- Financial charges -€578
down €578 (-12.3%), from €4,719 to €4,141
- Taxes +€516
up €516 (+18.3%), from €2,815 to €3,331
From the 2021 result to the 2022 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.
Derived cash bridge
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,181 | €241,499 | -€5,682 | -2.3% |
| Fixed assets | 21/28 | €235,000 | €235,000 | = | 0.0% |
| Financial fixed assets | 28 | €235,000 | €235,000 | = | 0.0% |
| Current assets | 29/58 | €12,181 | €6,499 | -€5,682 | -46.6% |
| Amounts receivable within one year | 40/41 | €313 | €2,713 | +€2,400 | +766% |
| Trade receivables | 40 | - | €2,400 | +€2,400 | |
| Other amounts receivable | 41 | €313 | €313 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,868 | €3,786 | -€8,082 | -68.1% |
| Total equity and liabilities | 10/49 | €247,181 | €241,499 | -€5,682 | -2.3% |
| Equity | 10/15 | €88,180 | €97,329 | +€9,150 | +10.4% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €1,259 | €1,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,259 | €1,259 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,259 | €1,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,921 | €33,070 | +€9,150 | +38.2% |
| Amounts payable | 17/49 | €159,001 | €144,170 | -€14,832 | -9.3% |
| Amounts payable after more than one year | 17 | €112,306 | €91,674 | -€20,632 | -18.4% |
| Financial debts | 170/4 | €112,306 | €91,674 | -€20,632 | -18.4% |
| Amounts payable within one year | 42/48 | €46,695 | €52,496 | +€5,801 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €17,961 | €20,632 | +€2,671 | +14.9% |
| Taxes, remuneration and social security | 45 | €4,349 | €7,478 | +€3,129 | +72.0% |
| Taxes | 450/3 | €4,349 | €7,478 | +€3,129 | +72.0% |
| Other amounts payable | 47/48 | €24,385 | €24,385 | = | 0.0% |
| Turnover | 70 | €25,107 | €18,339 | -€6,769 | -27.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,841 | €1,718 | -€123 | -6.7% |
| Gross operating margin | 9900 | €23,266 | €16,621 | -€6,645 | -28.6% |
| Operating profit (loss) | 9901 | €23,266 | €16,621 | -€6,645 | -28.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,719 | €4,141 | -€578 | -12.3% |
| Recurring financial charges | 65 | €4,719 | €4,141 | -€578 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €18,547 | €12,480 | -€6,067 | -32.7% |
| Income taxes | 67/77 | €2,815 | €3,331 | +€516 | +18.3% |
| Profit (loss) for the period | 9904 | €15,732 | €9,150 | -€6,583 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,732 | €9,150 | -€6,583 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.