TRADUCTIONS GERARD: what changed
Two fiscal 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.
TRADUCTIONS GERARD
Largest movements
- Receivables within one year +€19,456
up €19,456 (+18.2%), from €107,183 to €126,639
of which Other amounts receivable: +€20,829
- Tax, wage and social debts +€12,620
up €12,620 (+410.1%), from €3,078 to €15,698
of which Taxes: +€8,913
- Trade debts +€10,574
up €10,574 (+769.1%), from €1,375 to €11,949
- Profit (loss) carried forward -€6,678
down €6,678 (-7.7%), from €87,009 to €80,331
- Gross operating margin +€8,952
up €8,952 (+71.3%), from -€12,560 to -€3,607
- Write-downs +€2,184
up €2,184, from -€2,184 to €0
- Other operating charges +€1,573
up €1,573 (+108.6%), from €1,448 to €3,022
- Financial charges +€244
up €244 (+6.2%), from €3,926 to €4,169
- Financial income +€227
up €227 (+4.7%), from €4,866 to €5,093
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.
Cash bridge derived
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 | €110,317 | €128,100 | +€17,783 | +16.1% |
| Fixed assets | 21/28 | €1,297 | €549 | -€748 | -57.6% |
| Tangible fixed assets | 22/27 | €1,297 | €549 | -€748 | -57.6% |
| Plant, machinery and equipment | 23 | €800 | €300 | -€500 | -62.5% |
| Furniture and vehicles | 24 | €497 | €249 | -€248 | -49.9% |
| Current assets | 29/58 | €109,020 | €127,551 | +€18,531 | +17.0% |
| Amounts receivable within one year | 40/41 | €107,183 | €126,639 | +€19,456 | +18.2% |
| Trade receivables | 40 | €13,004 | €11,632 | -€1,373 | -10.6% |
| Other amounts receivable | 41 | €94,179 | €115,008 | +€20,829 | +22.1% |
| Cash at bank and in hand | 54/58 | €1,008 | €100 | -€909 | -90.1% |
| Deferred charges and accrued income | 490/1 | €829 | €812 | -€17 | -2.0% |
| Total equity and liabilities | 10/49 | €110,317 | €128,100 | +€17,783 | +16.1% |
| Equity | 10/15 | €95,561 | €88,883 | -€6,678 | -7.0% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €1,947 | €1,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,947 | €1,947 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,947 | €1,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,009 | €80,331 | -€6,678 | -7.7% |
| Amounts payable | 17/49 | €14,756 | €39,218 | +€24,461 | +165.8% |
| Amounts payable within one year | 42/48 | €14,756 | €39,218 | +€24,461 | +165.8% |
| Financial debts | 43 | €10,304 | €11,571 | +€1,267 | +12.3% |
| Credit institutions | 430/8 | €10,304 | €11,571 | +€1,267 | +12.3% |
| Trade debts | 44 | €1,375 | €11,949 | +€10,574 | +769.1% |
| Suppliers | 440/4 | €1,375 | €11,949 | +€10,574 | +769.1% |
| Taxes, remuneration and social security | 45 | €3,078 | €15,698 | +€12,620 | +410.1% |
| Taxes | 450/3 | €3,078 | €11,990 | +€8,913 | +289.6% |
| Remuneration and social security | 454/9 | - | €3,708 | +€3,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €748 | +€1 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,184 | €0 | +€2,184 | |
| Other operating charges | 640/8 | €1,448 | €3,022 | +€1,573 | +108.6% |
| Gross operating margin | 9900 | -€12,560 | -€3,607 | +€8,952 | +71.3% |
| Operating profit (loss) | 9901 | -€12,570 | -€7,377 | +€5,193 | +41.3% |
| Financial income | 75/76B | €4,866 | €5,093 | +€227 | +4.7% |
| Recurring financial income | 75 | €4,866 | €5,093 | +€227 | +4.7% |
| Financial charges | 65/66B | €3,926 | €4,169 | +€244 | +6.2% |
| Recurring financial charges | 65 | €3,926 | €4,169 | +€244 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,630 | -€6,453 | +€5,177 | +44.5% |
| Income taxes | 67/77 | €240 | €226 | -€15 | -6.1% |
| Profit (loss) for the period | 9904 | -€11,870 | -€6,678 | +€5,192 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,870 | -€6,678 | +€5,192 | +43.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.