GM FACILITIES: 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.
GM FACILITIES
Largest movements
- Receivables within one year -€10,801
down €10,801 (-7.9%), from €136,802 to €126,001
of which Trade receivables: -€22,335
- Cash +€6,661
up €6,661 (+195%), from €3,414 to €10,075
mainly Depreciation (+€39,743) and Receivables within one year (+€10,801)
- Tangible fixed assets +€6,626
up €6,626 (+3.8%), from €176,607 to €183,233
of which Furniture and vehicles: +€38,945
- Current portion of long-term debt +€9,002
up €9,002 (+30.1%), from €29,945 to €38,948
- Profit (loss) carried forward -€6,280
down €6,280 (-4.0%), from €157,448 to €151,169
- Financial income +€1,099
up €1,099 (+18.9%), from €5,803 to €6,902
- Gross operating margin +€911
up €911 (+2.3%), from €38,954 to €39,864
- Depreciation +€631
up €631 (+1.6%), from €39,113 to €39,743
- Financial charges +€535
up €535 (+16.4%), from €3,255 to €3,789
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,823 | €319,309 | +€2,486 | +0.8% |
| Fixed assets | 21/28 | €176,607 | €183,233 | +€6,626 | +3.8% |
| Tangible fixed assets | 22/27 | €176,607 | €183,233 | +€6,626 | +3.8% |
| Land and buildings | 22 | €124,455 | €119,409 | -€5,045 | -4.1% |
| Plant, machinery and equipment | 23 | €36,982 | €12,700 | -€24,282 | -65.7% |
| Furniture and vehicles | 24 | €7,717 | €46,661 | +€38,945 | +505% |
| Other tangible fixed assets | 26 | €7,454 | €4,463 | -€2,991 | -40.1% |
| Current assets | 29/58 | €140,216 | €136,076 | -€4,140 | -3.0% |
| Amounts receivable within one year | 40/41 | €136,802 | €126,001 | -€10,801 | -7.9% |
| Trade receivables | 40 | €22,335 | - | -€22,335 | |
| Other amounts receivable | 41 | €114,467 | €126,001 | +€11,534 | +10.1% |
| Cash at bank and in hand | 54/58 | €3,414 | €10,075 | +€6,661 | +195% |
| Total equity and liabilities | 10/49 | €316,823 | €319,309 | +€2,486 | +0.8% |
| Equity | 10/15 | €181,448 | €175,169 | -€6,280 | -3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,448 | €151,169 | -€6,280 | -4.0% |
| Amounts payable | 17/49 | €135,375 | €144,141 | +€8,766 | +6.5% |
| Amounts payable after more than one year | 17 | €87,476 | €87,489 | +€13 | 0.0% |
| Financial debts | 170/4 | €87,476 | €87,489 | +€13 | 0.0% |
| Amounts payable within one year | 42/48 | €47,899 | €56,651 | +€8,753 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €29,945 | €38,948 | +€9,002 | +30.1% |
| Financial debts | 43 | €7,500 | €8,607 | +€1,107 | +14.8% |
| Credit institutions | 430/8 | €7,500 | €8,607 | +€1,107 | +14.8% |
| Trade debts | 44 | €4,500 | €3,076 | -€1,424 | -31.7% |
| Suppliers | 440/4 | €4,500 | €3,076 | -€1,424 | -31.7% |
| Taxes, remuneration and social security | 45 | €5,953 | €6,021 | +€68 | +1.1% |
| Taxes | 450/3 | €5,953 | €6,021 | +€68 | +1.1% |
| Non-recurring operating income | 76A | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,113 | €39,743 | +€631 | +1.6% |
| Other operating charges | 640/8 | €5,994 | €5,832 | -€162 | -2.7% |
| Non-recurring operating charges | 66A | - | €3,617 | +€3,617 | |
| Gross operating margin | 9900 | €38,954 | €39,864 | +€911 | +2.3% |
| Operating profit (loss) | 9901 | -€6,153 | -€9,328 | -€3,176 | -51.6% |
| Financial income | 75/76B | €5,803 | €6,902 | +€1,099 | +18.9% |
| Recurring financial income | 75 | €5,803 | €6,902 | +€1,099 | +18.9% |
| Financial charges | 65/66B | €3,255 | €3,789 | +€535 | +16.4% |
| Recurring financial charges | 65 | €3,255 | €3,789 | +€535 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,604 | -€6,216 | -€2,611 | -72.5% |
| Income taxes | 67/77 | - | €64 | +€64 | |
| Profit (loss) for the period | 9904 | -€3,604 | -€6,280 | -€2,675 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,604 | -€6,280 | -€2,675 | -74.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.