GUMTREE: 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.
GUMTREE
Largest movements
- Cash +€79,802
up €79,802 (+16.7%), from €476,486 to €556,288
mainly Net result for the year (+€114,156) and Depreciation (+€32,462)
- Tangible fixed assets -€32,462
down €32,462 (-19.2%), from €169,001 to €136,539
of which Land and buildings: -€27,339
- Receivables within one year -€22,884
down €22,884 (-25.8%), from €88,543 to €65,659
- Reserves +€34,605
up €34,605 (+6.0%), from €579,753 to €614,358
of which Distributable reserves: +€34,605
- Debts after one year -€19,500
down €19,500 (-16.7%), from €117,000 to €97,500
- Tax, wage and social debts +€9,056
up €9,056 (+98.9%), from €9,155 to €18,210
- Gross operating margin +€17,230
up €17,230 (+9.1%), from €189,695 to €206,925
- Taxes +€5,709
up €5,709 (+12.7%), from €44,796 to €50,504
- Financial income -€5,068
down €5,068 (-98.8%), from €5,131 to €63
- Depreciation -€3,683
down €3,683 (-10.2%), from €36,145 to €32,462
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 | €743,105 | €767,046 | +€23,941 | +3.2% |
| Fixed assets | 21/28 | €169,001 | €136,539 | -€32,462 | -19.2% |
| Tangible fixed assets | 22/27 | €169,001 | €136,539 | -€32,462 | -19.2% |
| Land and buildings | 22 | €161,692 | €134,354 | -€27,339 | -16.9% |
| Plant, machinery and equipment | 23 | €2,180 | €1,009 | -€1,171 | -53.7% |
| Furniture and vehicles | 24 | €5,129 | €1,176 | -€3,953 | -77.1% |
| Current assets | 29/58 | €574,104 | €630,507 | +€56,403 | +9.8% |
| Stocks and contracts in progress | 3 | €2,601 | €1,174 | -€1,426 | -54.8% |
| Stocks | 30/36 | €2,601 | €1,174 | -€1,426 | -54.8% |
| Amounts receivable within one year | 40/41 | €88,543 | €65,659 | -€22,884 | -25.8% |
| Trade receivables | 40 | €88,543 | €65,659 | -€22,884 | -25.8% |
| Cash at bank and in hand | 54/58 | €476,486 | €556,288 | +€79,802 | +16.7% |
| Deferred charges and accrued income | 490/1 | €6,474 | €7,386 | +€911 | +14.1% |
| Total equity and liabilities | 10/49 | €743,105 | €767,046 | +€23,941 | +3.2% |
| Equity | 10/15 | €585,953 | €620,558 | +€34,605 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €579,753 | €614,358 | +€34,605 | +6.0% |
| Tax-exempt reserves | 132 | €29 | €29 | = | 0.0% |
| Distributable reserves | 133 | €579,723 | €614,328 | +€34,605 | +6.0% |
| Amounts payable | 17/49 | €157,152 | €146,488 | -€10,664 | -6.8% |
| Amounts payable after more than one year | 17 | €117,000 | €97,500 | -€19,500 | -16.7% |
| Financial debts | 170/4 | €117,000 | €97,500 | -€19,500 | -16.7% |
| Amounts payable within one year | 42/48 | €40,129 | €48,969 | +€8,840 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €19,500 | €19,500 | = | 0.0% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €5,512 | €4,095 | -€1,417 | -25.7% |
| Suppliers | 440/4 | €5,512 | €4,095 | -€1,417 | -25.7% |
| Taxes, remuneration and social security | 45 | €9,155 | €18,210 | +€9,056 | +98.9% |
| Taxes | 450/3 | €9,155 | €18,210 | +€9,056 | +98.9% |
| Other amounts payable | 47/48 | €5,947 | €7,164 | +€1,217 | +20.5% |
| Accrued charges and deferred income | 492/3 | €23 | €19 | -€4 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,145 | €32,462 | -€3,683 | -10.2% |
| Other operating charges | 640/8 | €5,029 | €3,563 | -€1,465 | -29.1% |
| Gross operating margin | 9900 | €189,695 | €206,925 | +€17,230 | +9.1% |
| Operating profit (loss) | 9901 | €148,521 | €170,899 | +€22,378 | +15.1% |
| Financial income | 75/76B | €5,131 | €63 | -€5,068 | -98.8% |
| Recurring financial income | 75 | €5,131 | €63 | -€5,068 | -98.8% |
| Financial charges | 65/66B | €7,248 | €6,302 | -€946 | -13.1% |
| Recurring financial charges | 65 | €7,248 | €6,302 | -€946 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €146,404 | €164,660 | +€18,256 | +12.5% |
| Income taxes | 67/77 | €44,796 | €50,504 | +€5,709 | +12.7% |
| Profit (loss) for the period | 9904 | €101,608 | €114,156 | +€12,547 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,608 | €114,156 | +€12,547 | +12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.