GUMUS - Import - Export: 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.
GUMUS - Import - Export
Largest movements
- Receivables within one year -€221,759
down €221,759 (-54.2%), from €409,147 to €187,388
of which Trade receivables: -€204,306
- Stocks and contracts +€170,071
up €170,071 (+122%), from €139,900 to €309,971
- Cash +€34,034
up €34,034 (+501%), from €6,790 to €40,824
mainly Net result for the year (+€232,947) and Receivables within one year (+€221,759)
- Trade debts -€358,999
down €358,999 (-76.2%), from €470,841 to €111,843
of which Suppliers: -€400,979
- Reserves +€232,947
up €232,947 (+226%), from €103,271 to €336,218
of which Distributable reserves: +€232,947
- Other debts +€106,801
new in 2024: €106,801
- Debts after one year -€9,876
down €9,876 (-29.7%), from €33,271 to €23,395
- Short-term financial debts +€6,958
up €6,958 (+930%), from €748 to €7,707
- Gross operating margin +€476,465
up €476,465, from -€191,654 to €284,811
- Financial charges +€4,351
up €4,351 (+63.2%), from €6,887 to €11,237
- Other operating charges +€4,339
up €4,339 (+373%), from €1,163 to €5,502
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.
Derived cash bridge
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 | €641,663 | €619,281 | -€22,383 | -3.5% |
| Fixed assets | 21/28 | €85,826 | €80,319 | -€5,507 | -6.4% |
| Tangible fixed assets | 22/27 | €85,826 | €80,319 | -€5,507 | -6.4% |
| Land and buildings | 22 | €83,597 | €78,560 | -€5,037 | -6.0% |
| Plant, machinery and equipment | 23 | €2,229 | €1,759 | -€470 | -21.1% |
| Current assets | 29/58 | €555,838 | €538,962 | -€16,876 | -3.0% |
| Stocks and contracts in progress | 3 | €139,900 | €309,971 | +€170,071 | +122% |
| Stocks | 30/36 | €139,900 | €309,971 | +€170,071 | +122% |
| Amounts receivable within one year | 40/41 | €409,147 | €187,388 | -€221,759 | -54.2% |
| Trade receivables | 40 | €383,840 | €179,535 | -€204,306 | -53.2% |
| Other amounts receivable | 41 | €25,307 | €7,854 | -€17,453 | -69.0% |
| Cash at bank and in hand | 54/58 | €6,790 | €40,824 | +€34,034 | +501% |
| Deferred charges and accrued income | 490/1 | - | €778 | +€778 | |
| Total equity and liabilities | 10/49 | €641,663 | €619,281 | -€22,383 | -3.5% |
| Equity | 10/15 | €121,916 | €354,863 | +€232,947 | +191% |
| Contributions | 10/11 | €18,645 | €18,645 | = | 0.0% |
| Contributions outside capital | 11 | €18,645 | - | -€18,645 | |
| Other | 1109/19 | €18,645 | - | -€18,645 | |
| Reserves | 13 | €103,271 | €336,218 | +€232,947 | +226% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €82,661 | €315,608 | +€232,947 | +282% |
| Amounts payable | 17/49 | €519,748 | €264,418 | -€255,330 | -49.1% |
| Amounts payable after more than one year | 17 | €33,271 | €23,395 | -€9,876 | -29.7% |
| Financial debts | 170/4 | €33,271 | €23,395 | -€9,876 | -29.7% |
| Amounts payable within one year | 42/48 | €485,989 | €239,407 | -€246,582 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €9,338 | €9,876 | +€538 | +5.8% |
| Financial debts | 43 | €748 | €7,707 | +€6,958 | +930% |
| Credit institutions | 430/8 | €748 | €7,707 | +€6,958 | +930% |
| Trade debts | 44 | €470,841 | €111,843 | -€358,999 | -76.2% |
| Suppliers | 440/4 | €470,841 | €69,863 | -€400,979 | -85.2% |
| Bills of exchange payable | 441 | - | €41,980 | +€41,980 | |
| Taxes, remuneration and social security | 45 | €5,062 | €3,181 | -€1,881 | -37.2% |
| Taxes | 450/3 | €4,435 | €2,407 | -€2,027 | -45.7% |
| Remuneration and social security | 454/9 | €628 | €773 | +€146 | +23.3% |
| Other amounts payable | 47/48 | - | €106,801 | +€106,801 | |
| Accrued charges and deferred income | 492/3 | €487 | €1,616 | +€1,128 | +231% |
| Remuneration, social security and pensions | 62 | €3,886 | €6,212 | +€2,326 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,390 | €5,507 | +€117 | +2.2% |
| Other operating charges | 640/8 | €1,163 | €5,502 | +€4,339 | +373% |
| Non-recurring operating charges | 66A | - | €21,000 | +€21,000 | |
| Gross operating margin | 9900 | -€191,654 | €284,811 | +€476,465 | |
| Operating profit (loss) | 9901 | -€202,092 | €246,590 | +€448,683 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -15.6% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -15.6% |
| Financial charges | 65/66B | €6,887 | €11,237 | +€4,351 | +63.2% |
| Recurring financial charges | 65 | €6,887 | €11,237 | +€4,351 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | -€208,978 | €235,354 | +€444,332 | |
| Income taxes | 67/77 | - | €2,407 | +€2,407 | |
| Profit (loss) for the period | 9904 | -€208,978 | €232,947 | +€441,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€208,978 | €232,947 | +€441,925 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.