GINO MOERMAN CREATIVE CONSULTANCY: 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.
GINO MOERMAN CREATIVE CONSULTANCY
Largest movements
- Receivables within one year +€13,225
up €13,225 (+20.9%), from €63,177 to €76,402
of which Other amounts receivable: +€16,288
- Cash -€7,697
down €7,697 (-10.3%), from €74,998 to €67,301
mainly Receivables within one year (-€13,225) and Tax, wage and social debts (-€2,944)
- Tangible fixed assets -€1,783
down €1,783 (-76.4%), from €2,336 to €552
- Deferred charges and accrued income -€1,466
no longer reported in 2024 (was €1,466)
- Reserves +€4,236
up €4,236 (+3.8%), from €112,810 to €117,047
of which Distributable reserves: +€4,236
- Tax, wage and social debts -€2,944
down €2,944 (-80.3%), from €3,666 to €723
- Gross operating margin -€11,435
down €11,435 (-59.3%), from €19,297 to €7,862
- Taxes -€3,879
down €3,879 (-49.3%), from €7,868 to €3,990
- Financial income -€1,686
down €1,686 (-35.4%), from €4,763 to €3,078
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 | €142,002 | €144,281 | +€2,279 | +1.6% |
| Fixed assets | 21/28 | €2,361 | €577 | -€1,783 | -75.5% |
| Tangible fixed assets | 22/27 | €2,336 | €552 | -€1,783 | -76.4% |
| Furniture and vehicles | 24 | €2,336 | €552 | -€1,783 | -76.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €139,641 | €143,704 | +€4,062 | +2.9% |
| Amounts receivable within one year | 40/41 | €63,177 | €76,402 | +€13,225 | +20.9% |
| Trade receivables | 40 | €13,206 | €10,143 | -€3,063 | -23.2% |
| Other amounts receivable | 41 | €49,971 | €66,259 | +€16,288 | +32.6% |
| Cash at bank and in hand | 54/58 | €74,998 | €67,301 | -€7,697 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,466 | - | -€1,466 | |
| Total equity and liabilities | 10/49 | €142,002 | €144,281 | +€2,279 | +1.6% |
| Equity | 10/15 | €135,434 | €139,670 | +€4,236 | +3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €112,810 | €117,047 | +€4,236 | +3.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €110,810 | €115,047 | +€4,236 | +3.8% |
| Profit (loss) carried forward | 14 | €2,623 | €2,623 | = | 0.0% |
| Amounts payable | 17/49 | €6,569 | €4,611 | -€1,957 | -29.8% |
| Amounts payable within one year | 42/48 | €6,569 | €4,611 | -€1,957 | -29.8% |
| Trade debts | 44 | €2,902 | €3,889 | +€986 | +34.0% |
| Suppliers | 440/4 | €2,902 | €3,889 | +€986 | +34.0% |
| Taxes, remuneration and social security | 45 | €3,666 | €723 | -€2,944 | -80.3% |
| Taxes | 450/3 | €3,666 | €723 | -€2,944 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €1,783 | = | 0.0% |
| Other operating charges | 640/8 | €656 | €673 | +€17 | +2.6% |
| Gross operating margin | 9900 | €19,297 | €7,862 | -€11,435 | -59.3% |
| Operating profit (loss) | 9901 | €16,857 | €5,406 | -€11,452 | -67.9% |
| Financial income | 75/76B | €4,763 | €3,078 | -€1,686 | -35.4% |
| Recurring financial income | 75 | €4,763 | €3,078 | -€1,686 | -35.4% |
| Financial charges | 65/66B | €401 | €257 | -€143 | -35.8% |
| Recurring financial charges | 65 | €401 | €257 | -€143 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €21,220 | €8,226 | -€12,994 | -61.2% |
| Income taxes | 67/77 | €7,868 | €3,990 | -€3,879 | -49.3% |
| Profit (loss) for the period | 9904 | €13,352 | €4,236 | -€9,116 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,352 | €4,236 | -€9,116 | -68.3% |
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 30 September 2026 via checked.be.