Gommers: 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.
Gommers
Largest movements
- Stocks and contracts +€23,000
up €23,000 (+278%), from €8,283 to €31,283
- Cash -€5,764
down €5,764 (-40.3%), from €14,316 to €8,552
- Receivables within one year -€603
down €603 (-36.8%), from €1,637 to €1,034
- Reserves +€24,314
new in 2024: €24,314
- Trade debts -€5,996
down €5,996 (-24.3%), from €24,660 to €18,664
- Tax, wage and social debts -€2,593
down €2,593 (-22.8%), from €11,385 to €8,793
of which Remuneration and social security: -€7,551
- Other debts +€802
new in 2024: €802
- Turnover +€275,234
new in 2024: €275,234
- Purchases and services +€248,184
new in 2024: €248,184
- Gross operating margin +€42,955
up €42,955, from -€15,905 to €27,049
- Depreciation +€8,778
up €8,778 (+5,088%), from €173 to €8,950
- Taxes +€3,680
new in 2024: €3,680
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,754 | €41,282 | +€16,527 | +66.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €518 | €345 | -€173 | -33.3% |
| Tangible fixed assets | 22/27 | €518 | €345 | -€173 | -33.3% |
| Furniture and vehicles | 24 | €518 | €345 | -€173 | -33.3% |
| Current assets | 29/58 | €24,237 | €40,937 | +€16,700 | +68.9% |
| Stocks and contracts in progress | 3 | €8,283 | €31,283 | +€23,000 | +278% |
| Stocks | 30/36 | €8,283 | €31,283 | +€23,000 | +278% |
| Amounts receivable within one year | 40/41 | €1,637 | €1,034 | -€603 | -36.8% |
| Other amounts receivable | 41 | €1,637 | €1,034 | -€603 | -36.8% |
| Cash at bank and in hand | 54/58 | €14,316 | €8,552 | -€5,764 | -40.3% |
| Deferred charges and accrued income | 490/1 | - | €67 | +€67 | |
| Total equity and liabilities | 10/49 | €24,754 | €41,282 | +€16,527 | +66.8% |
| Equity | 10/15 | -€11,291 | €13,023 | +€24,314 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €24,314 | +€24,314 | |
| Distributable reserves | 133 | - | €24,314 | +€24,314 | |
| Profit (loss) carried forward | 14 | -€16,291 | -€16,291 | = | 0.0% |
| Amounts payable | 17/49 | €36,045 | €28,259 | -€7,787 | -21.6% |
| Amounts payable within one year | 42/48 | €36,045 | €28,259 | -€7,787 | -21.6% |
| Trade debts | 44 | €24,660 | €18,664 | -€5,996 | -24.3% |
| Suppliers | 440/4 | €24,660 | €18,664 | -€5,996 | -24.3% |
| Taxes, remuneration and social security | 45 | €11,385 | €8,793 | -€2,593 | -22.8% |
| Taxes | 450/3 | €1,842 | €6,801 | +€4,958 | +269% |
| Remuneration and social security | 454/9 | €9,543 | €1,992 | -€7,551 | -79.1% |
| Other amounts payable | 47/48 | - | €802 | +€802 | |
| Turnover | 70 | - | €275,234 | +€275,234 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €248,184 | +€248,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €8,950 | +€8,778 | +5,088% |
| Other operating charges | 640/8 | €125 | €1,067 | +€942 | +754% |
| Gross operating margin | 9900 | -€15,905 | €27,049 | +€42,955 | |
| Operating profit (loss) | 9901 | -€16,203 | €17,032 | +€33,235 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €151 | +€86 | +135% |
| Recurring financial charges | 65 | €64 | €151 | +€86 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€16,267 | €16,881 | +€33,149 | |
| Income taxes | 67/77 | - | €3,680 | +€3,680 | |
| Profit (loss) for the period | 9904 | -€16,267 | €13,201 | +€29,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,267 | €13,201 | +€29,468 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.