Op a Gemagske: 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.
Op a Gemagske
Largest movements
- Receivables within one year -€3,041
down €3,041 (-10.5%), from €28,948 to €25,907
- Cash -€613
down €613 (-19.7%), from €3,109 to €2,496
mainly Net result for the year (-€2,216) and Trade debts (-€1,105)
- Stocks and contracts +€453
up €453 (+49.5%), from €915 to €1,368
- Profit (loss) carried forward -€2,216
down €2,216 (-9.8%), from €22,568 to €20,352
- Trade debts -€1,105
down €1,105 (-53.0%), from €2,086 to €980
- Gross operating margin +€1,749
up €1,749 (+46.4%), from -€3,770 to -€2,021
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,493 | €31,355 | -€3,138 | -9.1% |
| Current assets | 29/58 | €34,493 | €31,355 | -€3,138 | -9.1% |
| Stocks and contracts in progress | 3 | €915 | €1,368 | +€453 | +49.5% |
| Stocks | 30/36 | €915 | €1,368 | +€453 | +49.5% |
| Amounts receivable within one year | 40/41 | €28,948 | €25,907 | -€3,041 | -10.5% |
| Other amounts receivable | 41 | €28,948 | €25,907 | -€3,041 | -10.5% |
| Cash at bank and in hand | 54/58 | €3,109 | €2,496 | -€613 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,521 | €1,583 | +€62 | +4.1% |
| Total equity and liabilities | 10/49 | €34,493 | €31,355 | -€3,138 | -9.1% |
| Equity | 10/15 | €32,327 | €30,112 | -€2,216 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,559 | €3,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,885 | €1,885 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,885 | €1,885 | = | 0.0% |
| Distributable reserves | 133 | €1,674 | €1,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,568 | €20,352 | -€2,216 | -9.8% |
| Amounts payable | 17/49 | €2,166 | €1,243 | -€922 | -42.6% |
| Amounts payable within one year | 42/48 | €2,166 | €1,243 | -€922 | -42.6% |
| Trade debts | 44 | €2,086 | €980 | -€1,105 | -53.0% |
| Suppliers | 440/4 | €2,086 | €980 | -€1,105 | -53.0% |
| Taxes, remuneration and social security | 45 | €80 | €263 | +€183 | +229% |
| Taxes | 450/3 | €80 | €263 | +€183 | +229% |
| Other operating charges | 640/8 | €111 | €75 | -€36 | -32.5% |
| Gross operating margin | 9900 | -€3,770 | -€2,021 | +€1,749 | +46.4% |
| Operating profit (loss) | 9901 | -€3,881 | -€2,096 | +€1,785 | +46.0% |
| Financial charges | 65/66B | €120 | €120 | = | 0.0% |
| Recurring financial charges | 65 | €120 | €120 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,001 | -€2,216 | +€1,785 | +44.6% |
| Profit (loss) for the period | 9904 | -€4,001 | -€2,216 | +€1,785 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,001 | -€2,216 | +€1,785 | +44.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.