GELISSEN & CO: 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.
GELISSEN & CO
Largest movements
- Receivables within one year +€40,253
up €40,253 (+1,174%), from €3,428 to €43,681
of which Trade receivables: +€43,681
- Cash +€14,456
up €14,456 (+531%), from €2,720 to €17,176
mainly Net result for the year (+€25,937) and Tax, wage and social debts (+€21,739)
- Tangible fixed assets -€3,410
down €3,410 (-4.2%), from €80,258 to €76,848
of which Leasing and similar rights: -€3,410
- Profit (loss) carried forward +€25,937
up €25,937, from -€3,340 to €22,597
- Tax, wage and social debts +€21,739
up €21,739 (+47,340%), from €46 to €21,784
of which Taxes: +€21,671
- Other debts +€8,400
up €8,400 (+12.2%), from €68,879 to €77,278
- Trade debts -€4,596
down €4,596 (-65.7%), from €6,999 to €2,403
- Purchases and services +€116,902
new in 2025: €116,902
- Gross operating margin +€54,599
up €54,599, from -€13,895 to €40,703
- Taxes +€7,417
new in 2025: €7,417
- Other operating charges +€1,479
up €1,479 (+66.8%), from €2,214 to €3,692
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 | €87,584 | €139,063 | +€51,479 | +58.8% |
| Fixed assets | 21/28 | €80,504 | €77,094 | -€3,410 | -4.2% |
| Tangible fixed assets | 22/27 | €80,258 | €76,848 | -€3,410 | -4.2% |
| Leasing and similar rights | 25 | €11,315 | €7,905 | -€3,410 | -30.1% |
| Assets under construction and advance payments | 27 | €68,943 | €68,943 | = | 0.0% |
| Financial fixed assets | 28 | €246 | €246 | = | 0.0% |
| Current assets | 29/58 | €7,079 | €61,969 | +€54,890 | +775% |
| Amounts receivable within one year | 40/41 | €3,428 | €43,681 | +€40,253 | +1,174% |
| Trade receivables | 40 | - | €43,681 | +€43,681 | |
| Other amounts receivable | 41 | €3,428 | - | -€3,428 | |
| Cash at bank and in hand | 54/58 | €2,720 | €17,176 | +€14,456 | +531% |
| Deferred charges and accrued income | 490/1 | €931 | €1,112 | +€181 | +19.4% |
| Total equity and liabilities | 10/49 | €87,584 | €139,063 | +€51,479 | +58.8% |
| Equity | 10/15 | €11,660 | €37,597 | +€25,937 | +222% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,340 | €22,597 | +€25,937 | |
| Amounts payable | 17/49 | €75,923 | €101,466 | +€25,542 | +33.6% |
| Amounts payable within one year | 42/48 | €75,923 | €101,466 | +€25,542 | +33.6% |
| Trade debts | 44 | €6,999 | €2,403 | -€4,596 | -65.7% |
| Suppliers | 440/4 | €6,999 | €2,403 | -€4,596 | -65.7% |
| Taxes, remuneration and social security | 45 | €46 | €21,784 | +€21,739 | +47,340% |
| Taxes | 450/3 | - | €21,671 | +€21,671 | |
| Remuneration and social security | 454/9 | €46 | €113 | +€67 | +146% |
| Other amounts payable | 47/48 | €68,879 | €77,278 | +€8,400 | +12.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €116,902 | +€116,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | €3,410 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,214 | €3,692 | +€1,479 | +66.8% |
| Gross operating margin | 9900 | -€13,895 | €40,703 | +€54,599 | |
| Operating profit (loss) | 9901 | -€19,519 | €33,601 | +€53,120 | |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €513 | €247 | -€267 | -52.0% |
| Recurring financial charges | 65 | €513 | €247 | -€267 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,010 | €33,354 | +€53,364 | |
| Income taxes | 67/77 | - | €7,417 | +€7,417 | |
| Profit (loss) for the period | 9904 | -€20,010 | €25,937 | +€45,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,010 | €25,937 | +€45,947 |
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 30 October 2026 via checked.be.