GKA Tech.: 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.
GKA Tech.
Largest movements
- Cash +€49,776
up €49,776 (+17283.3%), from €288 to €50,064
mainly Net result for the year (+€124,102) and Other debts (+€15,000)
- Tangible fixed assets -€6,136
down €6,136 (-18.8%), from €32,693 to €26,557
of which Leasing and similar rights: -€7,746
- Receivables within one year +€5,781
up €5,781 (+1.4%), from €407,483 to €413,264
of which Other amounts receivable: +€20,286
- Profit (loss) carried forward +€79,102
up €79,102 (+268.8%), from €29,433 to €108,535
- Trade debts -€23,093
down €23,093 (-8.1%), from €283,962 to €260,869
- Tax, wage and social debts -€18,727
down €18,727 (-99.0%), from €18,909 to €182
of which Remuneration and social security: -€12,000
- Other debts +€15,000
up €15,000 (+50.0%), from €30,000 to €45,000
- Gross operating margin +€70,449
up €70,449 (+113.7%), from €61,953 to €132,402
- Depreciation +€1,549
up €1,549 (+24.0%), from €6,452 to €8,001
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 | €441,472 | €490,803 | +€49,331 | +11.2% |
| Fixed assets | 21/28 | €33,611 | €27,475 | -€6,136 | -18.3% |
| Tangible fixed assets | 22/27 | €32,693 | €26,557 | -€6,136 | -18.8% |
| Furniture and vehicles | 24 | €181 | €1,791 | +€1,610 | +889.5% |
| Leasing and similar rights | 25 | €32,512 | €24,766 | -€7,746 | -23.8% |
| Financial fixed assets | 28 | €918 | €918 | = | 0.0% |
| Current assets | 29/58 | €407,861 | €463,328 | +€55,467 | +13.6% |
| Amounts receivable within one year | 40/41 | €407,483 | €413,264 | +€5,781 | +1.4% |
| Trade receivables | 40 | €384,618 | €370,113 | -€14,505 | -3.8% |
| Other amounts receivable | 41 | €22,865 | €43,151 | +€20,286 | +88.7% |
| Cash at bank and in hand | 54/58 | €288 | €50,064 | +€49,776 | +17283.3% |
| Deferred charges and accrued income | 490/1 | €90 | - | -€90 | |
| Total equity and liabilities | 10/49 | €441,472 | €490,803 | +€49,331 | +11.2% |
| Equity | 10/15 | €72,151 | €151,253 | +€79,102 | +109.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,518 | €36,518 | = | 0.0% |
| Distributable reserves | 133 | €36,518 | €36,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,433 | €108,535 | +€79,102 | +268.8% |
| Amounts payable | 17/49 | €369,321 | €339,550 | -€29,771 | -8.1% |
| Amounts payable after more than one year | 17 | €33,499 | €33,499 | = | 0.0% |
| Financial debts | 170/4 | €33,499 | €33,499 | = | 0.0% |
| Amounts payable within one year | 42/48 | €335,822 | €306,051 | -€29,771 | -8.9% |
| Financial debts | 43 | €2,951 | - | -€2,951 | |
| Credit institutions | 430/8 | €2,951 | - | -€2,951 | |
| Trade debts | 44 | €283,962 | €260,869 | -€23,093 | -8.1% |
| Suppliers | 440/4 | €283,962 | €260,869 | -€23,093 | -8.1% |
| Taxes, remuneration and social security | 45 | €18,909 | €182 | -€18,727 | -99.0% |
| Taxes | 450/3 | €6,909 | €182 | -€6,727 | -97.4% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €30,000 | €45,000 | +€15,000 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,452 | €8,001 | +€1,549 | +24.0% |
| Other operating charges | 640/8 | €8 | €183 | +€175 | +2187.5% |
| Gross operating margin | 9900 | €61,953 | €132,402 | +€70,449 | +113.7% |
| Operating profit (loss) | 9901 | €55,493 | €124,218 | +€68,725 | +123.8% |
| Financial charges | 65/66B | €157 | €116 | -€41 | -26.1% |
| Recurring financial charges | 65 | €157 | €116 | -€41 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €55,336 | €124,102 | +€68,766 | +124.3% |
| Profit (loss) for the period | 9904 | €55,336 | €124,102 | +€68,766 | +124.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,336 | €124,102 | +€68,766 | +124.3% |
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 6 October 2026 via checked.be.