GNC Pro: 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.
GNC Pro
Largest movements
- Tangible fixed assets -€141,627
down €141,627 (-6.3%), from €2.3m to €2.1m
of which Plant, machinery and equipment: -€77,961
- Debts after one year -€118,096
down €118,096 (-6.5%), from €1.8m to €1.7m
- Other debts +€88,200
up €88,200 (+25.8%), from €342,192 to €430,392
- Tax, wage and social debts -€68,338
down €68,338 (-86.4%), from €79,123 to €10,785
- Trade debts +€56,149
up €56,149 (+477.3%), from €11,764 to €67,913
- Current portion of long-term debt -€46,292
down €46,292 (-25.9%), from €178,624 to €132,332
- Financial income +€32,350
up €32,350 (+1177.2%), from €2,748 to €35,098
- Other operating charges -€17,069
down €17,069 (-44.6%), from €38,256 to €21,186
- Financial charges +€12,406
up €12,406 (+15.5%), from €80,053 to €92,459
- Gross operating margin +€5,705
up €5,705 (+3.1%), from €183,363 to €189,068
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 | €2,417,876 | €2,297,840 | -€120,036 | -5.0% |
| Fixed assets | 21/28 | €2,265,951 | €2,124,324 | -€141,627 | -6.3% |
| Tangible fixed assets | 22/27 | €2,265,951 | €2,124,324 | -€141,627 | -6.3% |
| Land and buildings | 22 | €1,779,545 | €1,716,724 | -€62,821 | -3.5% |
| Plant, machinery and equipment | 23 | €485,103 | €407,143 | -€77,961 | -16.1% |
| Furniture and vehicles | 24 | €1,303 | €458 | -€845 | -64.9% |
| Current assets | 29/58 | €151,924 | €173,516 | +€21,591 | +14.2% |
| Amounts receivable within one year | 40/41 | €151,554 | €173,516 | +€21,961 | +14.5% |
| Trade receivables | 40 | €124,781 | €146,742 | +€21,961 | +17.6% |
| Other amounts receivable | 41 | €26,773 | €26,773 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €331 | €0 | -€331 | -100.0% |
| Deferred charges and accrued income | 490/1 | €39 | €0 | -€39 | -100.0% |
| Total equity and liabilities | 10/49 | €2,417,876 | €2,297,840 | -€120,036 | -5.0% |
| Equity | 10/15 | €2,339 | -€28,767 | -€31,106 | |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €638,375 | €638,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€711,036 | -€742,142 | -€31,106 | -4.4% |
| Amounts payable | 17/49 | €2,415,536 | €2,326,607 | -€88,930 | -3.7% |
| Amounts payable after more than one year | 17 | €1,803,274 | €1,685,177 | -€118,096 | -6.5% |
| Financial debts | 170/4 | €1,803,274 | €1,685,177 | -€118,096 | -6.5% |
| Amounts payable within one year | 42/48 | €612,262 | €641,429 | +€29,167 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €178,624 | €132,332 | -€46,292 | -25.9% |
| Financial debts | 43 | €560 | €8 | -€552 | -98.6% |
| Credit institutions | 430/8 | €560 | €8 | -€552 | -98.6% |
| Trade debts | 44 | €11,764 | €67,913 | +€56,149 | +477.3% |
| Suppliers | 440/4 | €11,764 | €67,913 | +€56,149 | +477.3% |
| Taxes, remuneration and social security | 45 | €79,123 | €10,785 | -€68,338 | -86.4% |
| Taxes | 450/3 | €79,123 | €10,785 | -€68,338 | -86.4% |
| Other amounts payable | 47/48 | €342,192 | €430,392 | +€88,200 | +25.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €616 | €0 | -€616 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,990 | €141,627 | +€1,637 | +1.2% |
| Other operating charges | 640/8 | €38,256 | €21,186 | -€17,069 | -44.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €183,363 | €189,068 | +€5,705 | +3.1% |
| Operating profit (loss) | 9901 | €4,502 | €26,255 | +€21,753 | +483.2% |
| Financial income | 75/76B | €2,748 | €35,098 | +€32,350 | +1177.2% |
| Recurring financial income | 75 | €2,748 | €35,098 | +€32,350 | +1177.2% |
| Financial charges | 65/66B | €80,053 | €92,459 | +€12,406 | +15.5% |
| Recurring financial charges | 65 | €80,053 | €92,459 | +€12,406 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€72,803 | -€31,106 | +€41,697 | +57.3% |
| Profit (loss) for the period | 9904 | -€72,803 | -€31,106 | +€41,697 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,803 | -€31,106 | +€41,697 | +57.3% |
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 4 October 2026 via checked.be.