CHEZ GERARD: 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.
CHEZ GERARD
Largest movements
- Cash -€15
down €15 (-76.4%), from €20 to €5
mainly Net result for the year (-€586)
- Profit (loss) carried forward -€586
down €586 (-0.7%), from -€83,881 to -€84,467
- Trade debts +€481
new in 2025: €481
- Other debts +€90
up €90 (+0.1%), from €65,828 to €65,918
- Gross operating margin +€112
up €112 (+16.1%), from -€699 to -€586
- Other operating charges -€65
down €65 (-100%), from €65 to €0
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 | €547 | €532 | -€15 | -2.8% |
| Current assets | 29/58 | €547 | €532 | -€15 | -2.8% |
| Amounts receivable within one year | 40/41 | €527 | €527 | = | 0.0% |
| Other amounts receivable | 41 | €527 | €527 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20 | €5 | -€15 | -76.4% |
| Total equity and liabilities | 10/49 | €547 | €532 | -€15 | -2.8% |
| Equity | 10/15 | -€65,281 | -€65,867 | -€586 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,881 | -€84,467 | -€586 | -0.7% |
| Amounts payable | 17/49 | €65,828 | €66,399 | +€571 | +0.9% |
| Amounts payable within one year | 42/48 | €65,828 | €66,399 | +€571 | +0.9% |
| Trade debts | 44 | - | €481 | +€481 | |
| Suppliers | 440/4 | - | €481 | +€481 | |
| Other amounts payable | 47/48 | €65,828 | €65,918 | +€90 | +0.1% |
| Other operating charges | 640/8 | €65 | €0 | -€65 | -100% |
| Gross operating margin | 9900 | -€699 | -€586 | +€112 | +16.1% |
| Operating profit (loss) | 9901 | -€764 | -€586 | +€177 | +23.2% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€764 | -€586 | +€177 | +23.2% |
| Profit (loss) for the period | 9904 | -€764 | -€586 | +€177 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€764 | -€586 | +€177 | +23.2% |
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.