GEMATRA: 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.
GEMATRA
Largest movements
- Tangible fixed assets -€6,369
down €6,369 (-12.8%), from €49,793 to €43,425
of which Furniture and vehicles: -€5,566
- Receivables within one year -€3,737
down €3,737 (-20.8%), from €17,986 to €14,249
- Deferred charges and accrued income +€849
new in 2025: €849
- Profit (loss) carried forward -€8,645
down €8,645 (-55.8%), from -€15,497 to -€24,142
- Gross operating margin +€1,415
up €1,415 (+48.0%), from -€2,951 to -€1,535
- Other operating charges +€1,007
up €1,007 (+190.9%), from €528 to €1,535
- Financial income +€244
up €244 (+40.4%), from €605 to €849
- Financial charges -€95
down €95 (-63.6%), from €149 to €54
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 | €79,780 | €70,379 | -€9,401 | -11.8% |
| Fixed assets | 21/28 | €49,793 | €43,425 | -€6,369 | -12.8% |
| Tangible fixed assets | 22/27 | €49,793 | €43,425 | -€6,369 | -12.8% |
| Land and buildings | 22 | €4,765 | €3,962 | -€803 | -16.8% |
| Furniture and vehicles | 24 | €45,028 | €39,462 | -€5,566 | -12.4% |
| Current assets | 29/58 | €29,987 | €26,955 | -€3,032 | -10.1% |
| Amounts receivable within one year | 40/41 | €17,986 | €14,249 | -€3,737 | -20.8% |
| Other amounts receivable | 41 | €17,986 | €14,249 | -€3,737 | -20.8% |
| Cash at bank and in hand | 54/58 | €12,001 | €11,857 | -€144 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €849 | +€849 | |
| Total equity and liabilities | 10/49 | €79,780 | €70,379 | -€9,401 | -11.8% |
| Equity | 10/15 | €76,862 | €68,217 | -€8,645 | -11.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €89,859 | €89,859 | = | 0.0% |
| Distributable reserves | 133 | €89,859 | €89,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,497 | -€24,142 | -€8,645 | -55.8% |
| Amounts payable | 17/49 | €2,918 | €2,162 | -€756 | -25.9% |
| Amounts payable within one year | 42/48 | €2,918 | €2,162 | -€756 | -25.9% |
| Trade debts | 44 | €2,918 | €2,162 | -€756 | -25.9% |
| Suppliers | 440/4 | €2,918 | €2,162 | -€756 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,369 | €6,369 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €1,535 | +€1,007 | +190.9% |
| Gross operating margin | 9900 | -€2,951 | -€1,535 | +€1,415 | +48.0% |
| Operating profit (loss) | 9901 | -€9,847 | -€9,439 | +€408 | +4.1% |
| Financial income | 75/76B | €605 | €849 | +€244 | +40.4% |
| Recurring financial income | 75 | €605 | €849 | +€244 | +40.4% |
| Financial charges | 65/66B | €149 | €54 | -€95 | -63.6% |
| Recurring financial charges | 65 | €149 | €54 | -€95 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,391 | -€8,645 | +€747 | +8.0% |
| Income taxes | 67/77 | -€28 | - | +€28 | |
| Profit (loss) for the period | 9904 | -€9,363 | -€8,645 | +€718 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,363 | -€8,645 | +€718 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.