GEMBER: 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.
GEMBER
Largest movements
- Cash +€27,792
up €27,792 (+36.2%), from €76,776 to €104,568
mainly Net result for the year (+€23,266) and Receivables within one year (+€14,996)
- Receivables within one year -€14,996
down €14,996 (-23.4%), from €63,982 to €48,986
- Tangible fixed assets -€9,534
down €9,534 (-23.3%), from €40,957 to €31,423
of which Other tangible fixed assets: -€4,902
- Reserves +€13,000
up €13,000 (+12.3%), from €105,359 to €118,359
of which Distributable reserves: +€13,000
- Tax, wage and social debts -€10,003
down €10,003 (-38.8%), from €25,800 to €15,797
of which Remuneration and social security: -€10,000
- Gross operating margin -€3,984
down €3,984 (-7.9%), from €50,495 to €46,511
- Taxes +€3,677
up €3,677 (+38.0%), from €9,673 to €13,350
- Depreciation +€2,877
up €2,877 (+43.2%), from €6,657 to €9,534
- Other operating charges -€906
down €906 (-47.0%), from €1,928 to €1,022
- Staff costs -€802
no longer reported in 2025 (was €802)
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 | €181,715 | €184,977 | +€3,262 | +1.8% |
| Fixed assets | 21/28 | €40,957 | €31,423 | -€9,534 | -23.3% |
| Tangible fixed assets | 22/27 | €40,957 | €31,423 | -€9,534 | -23.3% |
| Plant, machinery and equipment | 23 | €2,262 | €1,802 | -€460 | -20.3% |
| Furniture and vehicles | 24 | €17,880 | €13,708 | -€4,172 | -23.3% |
| Other tangible fixed assets | 26 | €20,815 | €15,913 | -€4,902 | -23.6% |
| Current assets | 29/58 | €140,758 | €153,554 | +€12,796 | +9.1% |
| Amounts receivable within one year | 40/41 | €63,982 | €48,986 | -€14,996 | -23.4% |
| Other amounts receivable | 41 | €63,982 | €48,986 | -€14,996 | -23.4% |
| Cash at bank and in hand | 54/58 | €76,776 | €104,568 | +€27,792 | +36.2% |
| Total equity and liabilities | 10/49 | €181,715 | €184,977 | +€3,262 | +1.8% |
| Equity | 10/15 | €148,415 | €161,680 | +€13,265 | +8.9% |
| Contributions | 10/11 | €12,519 | €12,519 | = | 0.0% |
| Reserves | 13 | €105,359 | €118,359 | +€13,000 | +12.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €103,500 | €116,500 | +€13,000 | +12.6% |
| Profit (loss) carried forward | 14 | €30,537 | €30,802 | +€265 | +0.9% |
| Amounts payable | 17/49 | €33,300 | €23,297 | -€10,003 | -30.0% |
| Amounts payable within one year | 42/48 | €33,300 | €23,297 | -€10,003 | -30.0% |
| Taxes, remuneration and social security | 45 | €25,800 | €15,797 | -€10,003 | -38.8% |
| Taxes | 450/3 | €5,800 | €5,797 | -€3 | -0.1% |
| Remuneration and social security | 454/9 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other amounts payable | 47/48 | €7,500 | €7,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €802 | - | -€802 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,657 | €9,534 | +€2,877 | +43.2% |
| Other operating charges | 640/8 | €1,928 | €1,022 | -€906 | -47.0% |
| Gross operating margin | 9900 | €50,495 | €46,511 | -€3,984 | -7.9% |
| Operating profit (loss) | 9901 | €41,108 | €35,955 | -€5,153 | -12.5% |
| Financial income | 75/76B | €596 | €843 | +€247 | +41.4% |
| Recurring financial income | 75 | €596 | €843 | +€247 | +41.4% |
| Financial charges | 65/66B | €797 | €182 | -€615 | -77.2% |
| Recurring financial charges | 65 | €797 | €182 | -€615 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €40,907 | €36,616 | -€4,291 | -10.5% |
| Income taxes | 67/77 | €9,673 | €13,350 | +€3,677 | +38.0% |
| Profit (loss) for the period | 9904 | €31,234 | €23,266 | -€7,968 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,234 | €23,266 | -€7,968 | -25.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.