GEMA BINGO: 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.
GEMA BINGO
Largest movements
- Tangible fixed assets -€27,611
down €27,611 (-27.1%), from €102,036 to €74,424
of which Plant, machinery and equipment: -€27,611
- Debts after one year -€45,107
down €45,107 (-49.8%), from €90,648 to €45,541
- Current portion of long-term debt +€23,198
up €23,198 (+65,716%), from €35 to €23,233
- Profit (loss) carried forward -€8,666
down €8,666 (-9.3%), from -€92,815 to -€101,480
- Depreciation -€19,274
down €19,274 (-38.3%), from €50,386 to €31,111
- Gross operating margin +€6,348
up €6,348 (+8.7%), from €73,266 to €79,614
- Other operating charges +€4,864
up €4,864 (+9.5%), from €51,262 to €56,126
- Financial income +€822
up €822 (+1,393%), from €59 to €881
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 | €275,503 | €245,396 | -€30,106 | -10.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €130,782 | €103,171 | -€27,611 | -21.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €102,036 | €74,424 | -€27,611 | -27.1% |
| Plant, machinery and equipment | 23 | €102,036 | €74,424 | -€27,611 | -27.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €28,746 | €28,746 | = | 0.0% |
| Current assets | 29/58 | €144,721 | €142,226 | -€2,495 | -1.7% |
| Amounts receivable after more than one year | 29 | €2,897 | €2,897 | = | 0.0% |
| Other amounts receivable | 291 | €2,897 | €2,897 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,387 | €49,761 | -€1,626 | -3.2% |
| Trade receivables | 40 | €4,640 | €4,640 | = | 0.0% |
| Other amounts receivable | 41 | €46,747 | €45,121 | -€1,626 | -3.5% |
| Current investments | 50/53 | €63,247 | €62,901 | -€347 | -0.5% |
| Cash at bank and in hand | 54/58 | €27,053 | €26,530 | -€523 | -1.9% |
| Deferred charges and accrued income | 490/1 | €138 | €138 | = | 0.0% |
| Total equity and liabilities | 10/49 | €275,503 | €245,396 | -€30,106 | -10.9% |
| Equity | 10/15 | €118,777 | €110,111 | -€8,666 | -7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €192,999 | €192,999 | = | 0.0% |
| Distributable reserves | 133 | €192,999 | €192,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,815 | -€101,480 | -€8,666 | -9.3% |
| Amounts payable | 17/49 | €156,726 | €135,285 | -€21,441 | -13.7% |
| Amounts payable after more than one year | 17 | €90,648 | €45,541 | -€45,107 | -49.8% |
| Financial debts | 170/4 | €90,648 | €45,541 | -€45,107 | -49.8% |
| Amounts payable within one year | 42/48 | €66,078 | €89,744 | +€23,666 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €35 | €23,233 | +€23,198 | +65,716% |
| Trade debts | 44 | €17,352 | €19,245 | +€1,893 | +10.9% |
| Suppliers | 440/4 | €17,352 | €19,245 | +€1,893 | +10.9% |
| Taxes, remuneration and social security | 45 | €1,190 | €98 | -€1,092 | -91.8% |
| Taxes | 450/3 | €1,190 | €98 | -€1,092 | -91.8% |
| Other amounts payable | 47/48 | €47,500 | €47,168 | -€333 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,386 | €31,111 | -€19,274 | -38.3% |
| Other operating charges | 640/8 | €51,262 | €56,126 | +€4,864 | +9.5% |
| Gross operating margin | 9900 | €73,266 | €79,614 | +€6,348 | +8.7% |
| Operating profit (loss) | 9901 | -€28,381 | -€7,623 | +€20,758 | +73.1% |
| Financial income | 75/76B | €59 | €881 | +€822 | +1,393% |
| Recurring financial income | 75 | €59 | €881 | +€822 | +1,393% |
| Financial charges | 65/66B | €2,315 | €1,923 | -€392 | -16.9% |
| Recurring financial charges | 65 | €2,315 | €1,923 | -€392 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,637 | -€8,666 | +€21,972 | +71.7% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€30,637 | -€8,666 | +€21,972 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,637 | -€8,666 | +€21,972 | +71.7% |
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 29 October 2026 via checked.be.