GELAUR: 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.
GELAUR
Largest movements
- Cash -€15,490
down €15,490 (-85.7%), from €18,076 to €2,586
mainly Other debts (-€17,999) and Net result for the year (-€1,592)
- Tangible fixed assets -€5,184
down €5,184 (-9.2%), from €56,340 to €51,156
- Receivables within one year -€865
down €865 (-9.2%), from €9,443 to €8,578
of which Trade receivables: -€726
- Other debts -€17,999
down €17,999 (-41.7%), from €43,204 to €25,205
- Profit (loss) carried forward -€1,592
down €1,592 (-9.7%), from €16,335 to €14,743
- Trade debts -€1,156
down €1,156 (-36.2%), from €3,192 to €2,036
- Gross operating margin -€11,870
down €11,870 (-56.3%), from €21,078 to €9,208
- Depreciation -€7,750
down €7,750 (-59.9%), from €12,933 to €5,183
- Taxes -€665
no longer reported in 2025 (was €665)
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 | €83,859 | €62,444 | -€21,415 | -25.5% |
| Fixed assets | 21/28 | €56,340 | €51,156 | -€5,184 | -9.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €56,340 | €51,156 | -€5,184 | -9.2% |
| Land and buildings | 22 | €56,340 | €51,156 | -€5,184 | -9.2% |
| Current assets | 29/58 | €27,519 | €11,288 | -€16,231 | -59.0% |
| Amounts receivable within one year | 40/41 | €9,443 | €8,578 | -€865 | -9.2% |
| Trade receivables | 40 | €726 | - | -€726 | |
| Other amounts receivable | 41 | €8,717 | €8,578 | -€139 | -1.6% |
| Cash at bank and in hand | 54/58 | €18,076 | €2,586 | -€15,490 | -85.7% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €83,859 | €62,444 | -€21,415 | -25.5% |
| Equity | 10/15 | €36,795 | €35,203 | -€1,592 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,868 | €1,868 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Legal reserve | 130 | €1,868 | €1,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,335 | €14,743 | -€1,592 | -9.7% |
| Amounts payable | 17/49 | €47,064 | €27,241 | -€19,823 | -42.1% |
| Amounts payable within one year | 42/48 | €47,064 | €27,241 | -€19,823 | -42.1% |
| Trade debts | 44 | €3,192 | €2,036 | -€1,156 | -36.2% |
| Suppliers | 440/4 | €3,192 | €2,036 | -€1,156 | -36.2% |
| Taxes, remuneration and social security | 45 | €668 | - | -€668 | |
| Taxes | 450/3 | €668 | - | -€668 | |
| Other amounts payable | 47/48 | €43,204 | €25,205 | -€17,999 | -41.7% |
| Remuneration, social security and pensions | 62 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,933 | €5,183 | -€7,750 | -59.9% |
| Other operating charges | 640/8 | €2,471 | €2,563 | +€92 | +3.7% |
| Gross operating margin | 9900 | €21,078 | €9,208 | -€11,870 | -56.3% |
| Operating profit (loss) | 9901 | €2,674 | -€1,538 | -€4,212 | |
| Financial charges | 65/66B | €24 | €54 | +€30 | +125.0% |
| Recurring financial charges | 65 | €24 | €54 | +€30 | +125.0% |
| Profit (loss) for the period before taxes | 9903 | €2,650 | -€1,592 | -€4,242 | |
| Income taxes | 67/77 | €665 | - | -€665 | |
| Profit (loss) for the period | 9904 | €1,985 | -€1,592 | -€3,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,985 | -€1,592 | -€3,577 |
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 5 October 2026 via checked.be.