GEERAERT BART: 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.
GEERAERT BART
Largest movements
- Cash -€222
down €222 (-97.2%), from €228 to €6
mainly Net result for the year (-€13,173)
- Receivables within one year -€27
down €27 (-100.0%), from €27 to €0
of which Other amounts receivable: -€27
- Profit (loss) carried forward -€13,173
down €13,173 (-22.3%), from -€59,202 to -€72,375
- Tax, wage and social debts +€10,645
new in 2025: €10,645
- Trade debts +€1,814
up €1,814 (+31.0%), from €5,854 to €7,668
- Other debts +€466
up €466 (+2.5%), from €18,603 to €19,069
- Other operating charges +€10,683
up €10,683 (+9289.3%), from €115 to €10,798
- Gross operating margin -€517
down €517 (-31.3%), from -€1,654 to -€2,171
- Financial charges +€37
up €37 (+22.1%), from €167 to €204
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.
Cash bridge derived
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 | €255 | €6 | -€249 | -97.5% |
| Current assets | 29/58 | €255 | €6 | -€249 | -97.5% |
| Amounts receivable within one year | 40/41 | €27 | €0 | -€27 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €27 | €0 | -€27 | -100.0% |
| Cash at bank and in hand | 54/58 | €228 | €6 | -€222 | -97.2% |
| Total equity and liabilities | 10/49 | €255 | €6 | -€249 | -97.5% |
| Equity | 10/15 | -€24,202 | -€37,375 | -€13,173 | -54.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,202 | -€72,375 | -€13,173 | -22.3% |
| Amounts payable | 17/49 | €24,457 | €37,381 | +€12,924 | +52.8% |
| Amounts payable within one year | 42/48 | €24,457 | €37,381 | +€12,924 | +52.8% |
| Trade debts | 44 | €5,854 | €7,668 | +€1,814 | +31.0% |
| Suppliers | 440/4 | €5,854 | €7,668 | +€1,814 | +31.0% |
| Taxes, remuneration and social security | 45 | - | €10,645 | +€10,645 | |
| Taxes | 450/3 | - | €10,645 | +€10,645 | |
| Other amounts payable | 47/48 | €18,603 | €19,069 | +€466 | +2.5% |
| Other operating charges | 640/8 | €115 | €10,798 | +€10,683 | +9289.3% |
| Gross operating margin | 9900 | -€1,654 | -€2,171 | -€517 | -31.3% |
| Operating profit (loss) | 9901 | -€1,769 | -€12,969 | -€11,200 | -633.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €167 | €204 | +€37 | +22.1% |
| Recurring financial charges | 65 | €167 | €204 | +€37 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,936 | -€13,173 | -€11,237 | -580.4% |
| Profit (loss) for the period | 9904 | -€1,936 | -€13,173 | -€11,237 | -580.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,936 | -€13,173 | -€11,237 | -580.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.