GEJA & PARTNER: 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.
GEJA & PARTNER
Largest movements
- Cash -€64,812
down €64,812 (-75.1%), from €86,275 to €21,463
mainly Other debts (-€42,750) and Net result for the year (-€37,520)
- Receivables after one year -€18,486
down €18,486 (-25.4%), from €72,783 to €54,297
- Tangible fixed assets -€12,381
down €12,381 (-10.0%), from €123,795 to €111,413
of which Furniture and vehicles: -€12,539
- Stocks and contracts -€9,687
down €9,687 (-55.2%), from €17,545 to €7,859
- Receivables within one year +€5,622
up €5,622 (+10.0%), from €56,371 to €61,992
of which Other amounts receivable: +€4,634
- Other debts -€42,750
no longer reported in 2025 (was €42,750)
- Profit (loss) carried forward -€37,520
down €37,520 (-48.4%), from €77,548 to €40,028
- Tax, wage and social debts -€10,231
down €10,231 (-89.4%), from €11,439 to €1,208
of which Taxes: -€10,577
- Debts after one year -€9,844
down €9,844 (-36.2%), from €27,162 to €17,318
- Provisions +€88,471
no longer reported in 2025 (was -€88,471)
- Gross operating margin +€30,357
up €30,357 (+59.7%), from -€50,879 to -€20,522
- Taxes -€6,322
down €6,322 (-96.4%), from €6,560 to €238
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 | €360,646 | €261,374 | -€99,272 | -27.5% |
| Fixed assets | 21/28 | €126,000 | €113,618 | -€12,381 | -9.8% |
| Tangible fixed assets | 22/27 | €123,795 | €111,413 | -€12,381 | -10.0% |
| Land and buildings | 22 | €74,331 | €71,134 | -€3,198 | -4.3% |
| Plant, machinery and equipment | 23 | €327 | €4,806 | +€4,479 | +1368.1% |
| Furniture and vehicles | 24 | €44,361 | €31,821 | -€12,539 | -28.3% |
| Other tangible fixed assets | 26 | €4,775 | €3,652 | -€1,124 | -23.5% |
| Financial fixed assets | 28 | €2,205 | €2,205 | = | 0.0% |
| Current assets | 29/58 | €234,646 | €147,756 | -€86,890 | -37.0% |
| Amounts receivable after more than one year | 29 | €72,783 | €54,297 | -€18,486 | -25.4% |
| Other amounts receivable | 291 | €72,783 | €54,297 | -€18,486 | -25.4% |
| Stocks and contracts in progress | 3 | €17,545 | €7,859 | -€9,687 | -55.2% |
| Stocks | 30/36 | €17,545 | €7,859 | -€9,687 | -55.2% |
| Amounts receivable within one year | 40/41 | €56,371 | €61,992 | +€5,622 | +10.0% |
| Trade receivables | 40 | €20,195 | €21,183 | +€987 | +4.9% |
| Other amounts receivable | 41 | €36,176 | €40,810 | +€4,634 | +12.8% |
| Cash at bank and in hand | 54/58 | €86,275 | €21,463 | -€64,812 | -75.1% |
| Deferred charges and accrued income | 490/1 | €1,672 | €2,145 | +€473 | +28.3% |
| Total equity and liabilities | 10/49 | €360,646 | €261,374 | -€99,272 | -27.5% |
| Equity | 10/15 | €235,055 | €197,535 | -€37,520 | -16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,307 | €151,307 | = | 0.0% |
| Distributable reserves | 133 | €151,307 | €151,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,548 | €40,028 | -€37,520 | -48.4% |
| Amounts payable | 17/49 | €125,590 | €63,839 | -€61,751 | -49.2% |
| Amounts payable after more than one year | 17 | €27,162 | €17,318 | -€9,844 | -36.2% |
| Financial debts | 170/4 | €27,162 | €17,318 | -€9,844 | -36.2% |
| Amounts payable within one year | 42/48 | €98,428 | €46,521 | -€51,907 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €9,454 | €9,844 | +€390 | +4.1% |
| Trade debts | 44 | €34,784 | €35,468 | +€684 | +2.0% |
| Suppliers | 440/4 | €34,784 | €35,468 | +€684 | +2.0% |
| Taxes, remuneration and social security | 45 | €11,439 | €1,208 | -€10,231 | -89.4% |
| Taxes | 450/3 | €11,267 | €690 | -€10,577 | -93.9% |
| Remuneration and social security | 454/9 | €173 | €518 | +€346 | +200.0% |
| Other amounts payable | 47/48 | €42,750 | - | -€42,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,223 | €17,607 | +€384 | +2.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€88,471 | - | +€88,471 | |
| Other operating charges | 640/8 | €1,205 | €1,377 | +€171 | +14.2% |
| Gross operating margin | 9900 | -€50,879 | -€20,522 | +€30,357 | +59.7% |
| Operating profit (loss) | 9901 | €19,163 | -€39,507 | -€58,670 | |
| Financial income | 75/76B | €4,196 | €4,185 | -€11 | -0.3% |
| Recurring financial income | 75 | €4,196 | €4,185 | -€11 | -0.3% |
| Financial charges | 65/66B | €1,744 | €1,960 | +€216 | +12.4% |
| Recurring financial charges | 65 | €1,744 | €1,960 | +€216 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €21,615 | -€37,282 | -€58,897 | |
| Income taxes | 67/77 | €6,560 | €238 | -€6,322 | -96.4% |
| Profit (loss) for the period | 9904 | €15,055 | -€37,520 | -€52,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,055 | -€37,520 | -€52,575 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.