GEMINI: 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.
GEMINI
Largest movements
- Cash +€10,090
up €10,090 (+34.7%), from €29,050 to €39,139
mainly Other debts (+€7,262) and Receivables within one year (+€2,536)
- Receivables within one year -€2,536
down €2,536 (-16.9%), from €15,034 to €12,498
of which Trade receivables: -€2,525
- Other debts +€7,262
up €7,262 (+110.9%), from €6,547 to €13,809
- Trade debts +€784
up €784 (+42.3%), from €1,851 to €2,635
- Gross operating margin -€966
down €966 (-59.2%), from €1,632 to €666
- Other operating charges -€366
down €366 (-49.3%), from €742 to €376
- Taxes -€177
down €177 (-40.8%), from €435 to €258
- Financial charges +€25
up €25 (+13.1%), from €190 to €215
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,083 | €51,637 | +€7,554 | +17.1% |
| Current assets | 29/58 | €44,083 | €51,637 | +€7,554 | +17.1% |
| Amounts receivable within one year | 40/41 | €15,034 | €12,498 | -€2,536 | -16.9% |
| Trade receivables | 40 | €14,465 | €11,940 | -€2,525 | -17.5% |
| Other amounts receivable | 41 | €569 | €558 | -€11 | -1.9% |
| Cash at bank and in hand | 54/58 | €29,050 | €39,139 | +€10,090 | +34.7% |
| Total equity and liabilities | 10/49 | €44,083 | €51,637 | +€7,554 | +17.1% |
| Equity | 10/15 | €34,683 | €34,500 | -€183 | -0.5% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €8,441 | €8,441 | = | 0.0% |
| 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 | €6,581 | €6,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,847 | €13,665 | -€183 | -1.3% |
| Amounts payable | 17/49 | €9,401 | €17,137 | +€7,737 | +82.3% |
| Amounts payable within one year | 42/48 | €9,401 | €17,137 | +€7,737 | +82.3% |
| Trade debts | 44 | €1,851 | €2,635 | +€784 | +42.3% |
| Suppliers | 440/4 | €1,851 | €2,635 | +€784 | +42.3% |
| Taxes, remuneration and social security | 45 | €1,002 | €693 | -€309 | -30.8% |
| Taxes | 450/3 | €1,002 | €693 | -€309 | -30.8% |
| Other amounts payable | 47/48 | €6,547 | €13,809 | +€7,262 | +110.9% |
| Other operating charges | 640/8 | €742 | €376 | -€366 | -49.3% |
| Gross operating margin | 9900 | €1,632 | €666 | -€966 | -59.2% |
| Operating profit (loss) | 9901 | €891 | €290 | -€600 | -67.4% |
| Financial charges | 65/66B | €190 | €215 | +€25 | +13.1% |
| Recurring financial charges | 65 | €190 | €215 | +€25 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €700 | €75 | -€625 | -89.3% |
| Income taxes | 67/77 | €435 | €258 | -€177 | -40.8% |
| Profit (loss) for the period | 9904 | €265 | -€183 | -€448 | |
| Profit (loss) for the period to be appropriated | 9905 | €265 | -€183 | -€448 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.