GEMELLI 13 80: 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.
GEMELLI 13 80
Largest movements
- Tangible fixed assets -€17,388
down €17,388 (-10.2%), from €170,207 to €152,818
of which Land and buildings: -€11,832
- Cash +€9,437
up €9,437 (+13.4%), from €70,599 to €80,036
mainly Depreciation (+€17,710) and Net result for the year (+€7,866)
- Debts after one year -€12,786
down €12,786 (-8.1%), from €157,441 to €144,655
- Reserves +€7,866
up €7,866 (+15.8%), from €49,717 to €57,583
- Tax, wage and social debts -€3,552
down €3,552 (-29.0%), from €12,241 to €8,689
of which Remuneration and social security: -€2,758
- Gross operating margin -€4,991
down €4,991 (-5.8%), from €85,916 to €80,924
- Staff costs +€2,914
up €2,914 (+7.3%), from €39,985 to €42,899
- Purchases and services +€2,645
up €2,645 (+2.0%), from €131,780 to €134,425
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 | €250,242 | €242,157 | -€8,084 | -3.2% |
| Fixed assets | 21/28 | €170,207 | €152,818 | -€17,388 | -10.2% |
| Tangible fixed assets | 22/27 | €170,207 | €152,818 | -€17,388 | -10.2% |
| Land and buildings | 22 | €157,781 | €145,949 | -€11,832 | -7.5% |
| Plant, machinery and equipment | 23 | €2,895 | €1,691 | -€1,205 | -41.6% |
| Furniture and vehicles | 24 | €9,531 | €5,179 | -€4,352 | -45.7% |
| Current assets | 29/58 | €80,035 | €89,339 | +€9,304 | +11.6% |
| Stocks and contracts in progress | 3 | €1,512 | €1,522 | +€11 | +0.7% |
| Stocks | 30/36 | €1,512 | €1,522 | +€11 | +0.7% |
| Amounts receivable within one year | 40/41 | €5,904 | €7,169 | +€1,266 | +21.4% |
| Trade receivables | 40 | €4,759 | €1,786 | -€2,973 | -62.5% |
| Other amounts receivable | 41 | €1,144 | €5,383 | +€4,239 | +370% |
| Cash at bank and in hand | 54/58 | €70,599 | €80,036 | +€9,437 | +13.4% |
| Deferred charges and accrued income | 490/1 | €2,020 | €611 | -€1,409 | -69.7% |
| Total equity and liabilities | 10/49 | €250,242 | €242,157 | -€8,084 | -3.2% |
| Equity | 10/15 | €65,512 | €72,519 | +€7,007 | +10.7% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €49,717 | €57,583 | +€7,866 | +15.8% |
| Distributable reserves | 133 | €49,717 | €57,583 | +€7,866 | +15.8% |
| Profit (loss) carried forward | 14 | €7,595 | €6,736 | -€859 | -11.3% |
| Amounts payable | 17/49 | €184,729 | €169,638 | -€15,091 | -8.2% |
| Amounts payable after more than one year | 17 | €157,441 | €144,655 | -€12,786 | -8.1% |
| Financial debts | 170/4 | €157,441 | €144,655 | -€12,786 | -8.1% |
| Amounts payable within one year | 42/48 | €27,288 | €24,983 | -€2,305 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €13,620 | €12,786 | -€834 | -6.1% |
| Financial debts | 43 | - | €1,029 | +€1,029 | |
| Credit institutions | 430/8 | - | €1,029 | +€1,029 | |
| Trade debts | 44 | €844 | €1,877 | +€1,033 | +122% |
| Suppliers | 440/4 | €844 | €1,877 | +€1,033 | +122% |
| Taxes, remuneration and social security | 45 | €12,241 | €8,689 | -€3,552 | -29.0% |
| Taxes | 450/3 | €1,716 | €922 | -€794 | -46.3% |
| Remuneration and social security | 454/9 | €10,525 | €7,767 | -€2,758 | -26.2% |
| Other amounts payable | 47/48 | €583 | €601 | +€18 | +3.1% |
| Turnover | 70 | €214,372 | €214,950 | +€578 | +0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €131,780 | €134,425 | +€2,645 | +2.0% |
| Remuneration, social security and pensions | 62 | €39,985 | €42,899 | +€2,914 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,181 | €17,710 | +€528 | +3.1% |
| Other operating charges | 640/8 | €2,996 | €2,018 | -€978 | -32.6% |
| Gross operating margin | 9900 | €85,916 | €80,924 | -€4,991 | -5.8% |
| Operating profit (loss) | 9901 | €25,754 | €18,298 | -€7,456 | -29.0% |
| Financial charges | 65/66B | €7,873 | €7,511 | -€362 | -4.6% |
| Recurring financial charges | 65 | €7,873 | €7,511 | -€362 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €17,881 | €10,786 | -€7,094 | -39.7% |
| Income taxes | 67/77 | €4,744 | €2,920 | -€1,823 | -38.4% |
| Profit (loss) for the period | 9904 | €13,137 | €7,866 | -€5,271 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,137 | €7,866 | -€5,271 | -40.1% |
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 25 October 2026 via checked.be.