O GOURMAND: 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.
O GOURMAND
Largest movements
- Receivables within one year +€238
up €238 (+36.4%), from €653 to €891
of which Trade receivables: +€450
- Cash +€187
up €187 (+12.7%), from €1,475 to €1,662
mainly Other debts (+€5,187) and Trade debts (+€297)
- Other debts +€5,187
up €5,187 (+73.9%), from €7,023 to €12,210
- Profit (loss) carried forward -€4,359
down €4,359 (-48.6%), from -€8,967 to -€13,326
- Accrued charges and deferred income -€700
no longer reported in 2024 (was €700)
- Trade debts +€297
up €297 (+79.7%), from €372 to €668
- Gross operating margin +€2,110
up €2,110 (+33.8%), from -€6,235 to -€4,126
- Staff costs -€2,000
no longer reported in 2024 (was €2,000)
- Other operating charges -€650
no longer reported in 2024 (was €650)
- Financial charges +€81
up €81 (+53.0%), from €153 to €233
of which Financial charges: +€81
- Financial income -€71
down €71 (-100.0%), from €71 to €0
of which Non-recurring financial income: -€71
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 | €2,128 | €2,553 | +€425 | +20.0% |
| Current assets | 29/58 | €2,128 | €2,553 | +€425 | +20.0% |
| Amounts receivable within one year | 40/41 | €653 | €891 | +€238 | +36.4% |
| Trade receivables | 40 | - | €450 | +€450 | |
| Other amounts receivable | 41 | €653 | €441 | -€212 | -32.5% |
| Cash at bank and in hand | 54/58 | €1,475 | €1,662 | +€187 | +12.7% |
| Total equity and liabilities | 10/49 | €2,128 | €2,553 | +€425 | +20.0% |
| Equity | 10/15 | -€5,967 | -€10,326 | -€4,359 | -73.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,967 | -€13,326 | -€4,359 | -48.6% |
| Amounts payable | 17/49 | €8,095 | €12,879 | +€4,784 | +59.1% |
| Amounts payable within one year | 42/48 | €7,395 | €12,879 | +€5,484 | +74.2% |
| Trade debts | 44 | €372 | €668 | +€297 | +79.7% |
| Suppliers | 440/4 | €372 | €668 | +€297 | +79.7% |
| Other amounts payable | 47/48 | €7,023 | €12,210 | +€5,187 | +73.9% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Remuneration, social security and pensions | 62 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Other operating charges | 640/8 | €650 | - | -€650 | |
| Gross operating margin | 9900 | -€6,235 | -€4,126 | +€2,110 | +33.8% |
| Operating profit (loss) | 9901 | -€8,885 | -€4,126 | +€4,760 | +53.6% |
| Financial income | 75/76B | €71 | €0 | -€71 | -100.0% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -100.0% |
| Non-recurring financial income | 76B | €71 | - | -€71 | |
| Financial charges | 65/66B | €153 | €233 | +€81 | +53.0% |
| Recurring financial charges | 65 | €153 | €233 | +€81 | +53.0% |
| Non-recurring financial charges | 66B | €153 | - | -€153 | |
| Profit (loss) for the period before taxes | 9903 | -€8,967 | -€4,359 | +€4,608 | +51.4% |
| Profit (loss) for the period | 9904 | -€8,967 | -€4,359 | +€4,608 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,967 | -€4,359 | +€4,608 | +51.4% |
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 24 October 2026 via checked.be.