De Sommer Gerda: 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 Sommer Gerda
Largest movements
- Cash +€35,256
up €35,256 (+20.5%), from €172,163 to €207,419
mainly Other debts (+€206,013) and Net result for the year (+€88,098)
- Tangible fixed assets -€10,536
down €10,536 (-2.2%), from €479,795 to €469,259
of which Land and buildings: -€11,302
- Receivables within one year +€8,657
up €8,657 (+415%), from €2,086 to €10,743
of which Trade receivables: +€7,007
- Other debts +€206,013
up €206,013 (+145%), from €142,478 to €348,491
- Reserves -€151,902
down €151,902 (-51.8%), from €292,975 to €141,073
- Debts after one year -€26,309
down €26,309 (-18.7%), from €140,532 to €114,222
- Gross operating margin +€27,567
up €27,567 (+20.3%), from €135,961 to €163,528
- Staff costs +€11,616
up €11,616 (+217%), from €5,344 to €16,960
- Taxes +€4,040
up €4,040 (+20.6%), from €19,603 to €23,643
- Financial charges +€3,759
up €3,759 (+30.9%), from €12,183 to €15,942
- Depreciation +€3,702
up €3,702 (+27.3%), from €13,578 to €17,281
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 | €654,045 | €688,637 | +€34,593 | +5.3% |
| Fixed assets | 21/28 | €479,795 | €469,259 | -€10,536 | -2.2% |
| Tangible fixed assets | 22/27 | €479,795 | €469,259 | -€10,536 | -2.2% |
| Land and buildings | 22 | €464,793 | €453,490 | -€11,302 | -2.4% |
| Plant, machinery and equipment | 23 | €14,174 | €13,993 | -€181 | -1.3% |
| Furniture and vehicles | 24 | €828 | €1,776 | +€948 | +115% |
| Current assets | 29/58 | €174,250 | €219,378 | +€45,128 | +25.9% |
| Amounts receivable within one year | 40/41 | €2,086 | €10,743 | +€8,657 | +415% |
| Trade receivables | 40 | €1,587 | €8,594 | +€7,007 | +442% |
| Other amounts receivable | 41 | €500 | €2,150 | +€1,650 | +330% |
| Cash at bank and in hand | 54/58 | €172,163 | €207,419 | +€35,256 | +20.5% |
| Deferred charges and accrued income | 490/1 | - | €1,216 | +€1,216 | |
| Total equity and liabilities | 10/49 | €654,045 | €688,637 | +€34,593 | +5.3% |
| Equity | 10/15 | €311,575 | €159,673 | -€151,902 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €292,975 | €141,073 | -€151,902 | -51.8% |
| Distributable reserves | 133 | €292,975 | €141,073 | -€151,902 | -51.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €342,469 | €528,965 | +€186,495 | +54.5% |
| Amounts payable after more than one year | 17 | €140,532 | €114,222 | -€26,309 | -18.7% |
| Financial debts | 170/4 | €140,532 | €114,222 | -€26,309 | -18.7% |
| Amounts payable within one year | 42/48 | €192,526 | €402,737 | +€210,211 | +109% |
| Current portion of amounts payable after more than one year | 42 | €26,097 | €26,309 | +€212 | +0.8% |
| Trade debts | 44 | €1,372 | €5,041 | +€3,669 | +267% |
| Suppliers | 440/4 | €1,372 | €5,041 | +€3,669 | +267% |
| Taxes, remuneration and social security | 45 | €22,579 | €22,896 | +€317 | +1.4% |
| Taxes | 450/3 | €22,579 | €21,747 | -€832 | -3.7% |
| Remuneration and social security | 454/9 | - | €1,149 | +€1,149 | |
| Other amounts payable | 47/48 | €142,478 | €348,491 | +€206,013 | +145% |
| Accrued charges and deferred income | 492/3 | €9,411 | €12,005 | +€2,594 | +27.6% |
| Remuneration, social security and pensions | 62 | €5,344 | €16,960 | +€11,616 | +217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,578 | €17,281 | +€3,702 | +27.3% |
| Other operating charges | 640/8 | €1,049 | €1,834 | +€785 | +74.9% |
| Non-recurring operating charges | 66A | - | €325 | +€325 | |
| Gross operating margin | 9900 | €135,961 | €163,528 | +€27,567 | +20.3% |
| Operating profit (loss) | 9901 | €115,990 | €127,128 | +€11,138 | +9.6% |
| Financial income | 75/76B | €268 | €555 | +€287 | +107% |
| Recurring financial income | 75 | €268 | €555 | +€287 | +107% |
| Financial charges | 65/66B | €12,183 | €15,942 | +€3,759 | +30.9% |
| Recurring financial charges | 65 | €12,183 | €15,942 | +€3,759 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €104,075 | €111,740 | +€7,666 | +7.4% |
| Income taxes | 67/77 | €19,603 | €23,643 | +€4,040 | +20.6% |
| Profit (loss) for the period | 9904 | €84,472 | €88,098 | +€3,625 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,472 | €88,098 | +€3,625 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.