DE GERITS: 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.
DE GERITS
Largest movements
- Tangible fixed assets -€7,647
down €7,647 (-31.8%), from €24,022 to €16,375
of which Furniture and vehicles: -€10,515
- Receivables within one year -€744
down €744 (-5.0%), from €14,922 to €14,178
of which Trade receivables: -€5,060
- Debts after one year -€4,953
down €4,953 (-30.3%), from €16,346 to €11,393
- Reserves -€2,856
down €2,856 (-23.6%), from €12,081 to €9,224
- Other debts -€1,469
down €1,469 (-100%), from €1,469 to €0
- Trade debts +€1,438
up €1,438 (+109%), from €1,321 to €2,759
- Tax, wage and social debts -€1,250
down €1,250 (-27.7%), from €4,506 to €3,256
- Gross operating margin -€17,917
down €17,917 (-63.5%), from €28,227 to €10,310
- Taxes -€3,300
down €3,300 (-89.3%), from €3,694 to €395
- Depreciation +€600
up €600 (+5.7%), from €10,474 to €11,074
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 | €42,948 | €34,499 | -€8,449 | -19.7% |
| Fixed assets | 21/28 | €24,022 | €16,375 | -€7,647 | -31.8% |
| Tangible fixed assets | 22/27 | €24,022 | €16,375 | -€7,647 | -31.8% |
| Furniture and vehicles | 24 | €21,089 | €10,573 | -€10,515 | -49.9% |
| Other tangible fixed assets | 26 | €2,933 | €5,802 | +€2,869 | +97.8% |
| Current assets | 29/58 | €18,927 | €18,124 | -€803 | -4.2% |
| Amounts receivable within one year | 40/41 | €14,922 | €14,178 | -€744 | -5.0% |
| Trade receivables | 40 | €14,709 | €9,649 | -€5,060 | -34.4% |
| Other amounts receivable | 41 | €213 | €4,529 | +€4,316 | +2,029% |
| Cash at bank and in hand | 54/58 | €1,274 | €1,196 | -€79 | -6.2% |
| Deferred charges and accrued income | 490/1 | €2,730 | €2,750 | +€20 | +0.7% |
| Total equity and liabilities | 10/49 | €42,948 | €34,499 | -€8,449 | -19.7% |
| Equity | 10/15 | €14,581 | €11,724 | -€2,856 | -19.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,081 | €9,224 | -€2,856 | -23.6% |
| Distributable reserves | 133 | €12,081 | €9,224 | -€2,856 | -23.6% |
| Amounts payable | 17/49 | €28,367 | €22,775 | -€5,593 | -19.7% |
| Amounts payable after more than one year | 17 | €16,346 | €11,393 | -€4,953 | -30.3% |
| Financial debts | 170/4 | €16,346 | €11,393 | -€4,953 | -30.3% |
| Amounts payable within one year | 42/48 | €12,021 | €10,982 | -€1,040 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,647 | €4,953 | +€306 | +6.6% |
| Financial debts | 43 | €79 | €14 | -€65 | -82.4% |
| Credit institutions | 430/8 | €79 | €14 | -€65 | -82.4% |
| Trade debts | 44 | €1,321 | €2,759 | +€1,438 | +109% |
| Suppliers | 440/4 | €1,321 | €2,759 | +€1,438 | +109% |
| Taxes, remuneration and social security | 45 | €4,506 | €3,256 | -€1,250 | -27.7% |
| Taxes | 450/3 | €4,506 | €3,256 | -€1,250 | -27.7% |
| Other amounts payable | 47/48 | €1,469 | €0 | -€1,469 | -100% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,474 | €11,074 | +€600 | +5.7% |
| Other operating charges | 640/8 | €549 | €520 | -€30 | -5.4% |
| Gross operating margin | 9900 | €28,227 | €10,310 | -€17,917 | -63.5% |
| Operating profit (loss) | 9901 | €17,203 | -€1,284 | -€18,487 | |
| Financial income | 75/76B | €2 | €75 | +€73 | +3,632% |
| Recurring financial income | 75 | €2 | €75 | +€73 | +3,632% |
| Financial charges | 65/66B | €1,430 | €1,253 | -€177 | -12.4% |
| Recurring financial charges | 65 | €1,430 | €1,253 | -€177 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €15,775 | -€2,462 | -€18,237 | |
| Income taxes | 67/77 | €3,694 | €395 | -€3,300 | -89.3% |
| Profit (loss) for the period | 9904 | €12,081 | -€2,856 | -€14,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,081 | -€2,856 | -€14,937 |
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 16 October 2026 via checked.be.