Gemini Administratie: 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.
Gemini Administratie
Largest movements
- Cash -€14,721
no longer reported in 2025 (was €14,721)
mainly Tax, wage and social debts (-€29,053) and Contributions, distributions and other (-€1,714)
- Receivables within one year -€11,062
down €11,062 (-3.5%), from €318,995 to €307,933
of which Other amounts receivable: -€27,849
- Tax, wage and social debts -€29,053
down €29,053 (-10.8%), from €268,997 to €239,944
of which Remuneration and social security: -€24,964
- Reserves +€3,345
up €3,345 (+10.4%), from €32,278 to €35,624
- Gross operating margin -€88,408
down €88,408 (-5.9%), from €1.5m to €1.4m
- Staff costs -€86,793
down €86,793 (-5.9%), from €1.5m to €1.4m
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 | €333,716 | €309,086 | -€24,630 | -7.4% |
| Fixed assets | 21/28 | - | €995 | +€995 | |
| Tangible fixed assets | 22/27 | - | €995 | +€995 | |
| Plant, machinery and equipment | 23 | - | €995 | +€995 | |
| Current assets | 29/58 | €333,716 | €308,090 | -€25,625 | -7.7% |
| Amounts receivable within one year | 40/41 | €318,995 | €307,933 | -€11,062 | -3.5% |
| Trade receivables | 40 | €154,331 | €171,118 | +€16,788 | +10.9% |
| Other amounts receivable | 41 | €164,664 | €136,815 | -€27,849 | -16.9% |
| Cash at bank and in hand | 54/58 | €14,721 | - | -€14,721 | |
| Deferred charges and accrued income | 490/1 | - | €157 | +€157 | |
| Total equity and liabilities | 10/49 | €333,716 | €309,086 | -€24,630 | -7.4% |
| Equity | 10/15 | €50,878 | €54,224 | +€3,345 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,278 | €35,624 | +€3,345 | +10.4% |
| Distributable reserves | 133 | €32,278 | €35,624 | +€3,345 | +10.4% |
| Amounts payable | 17/49 | €282,837 | €254,862 | -€27,975 | -9.9% |
| Amounts payable within one year | 42/48 | €282,553 | €254,854 | -€27,699 | -9.8% |
| Trade debts | 44 | €13,556 | €14,910 | +€1,354 | +10.0% |
| Suppliers | 440/4 | €13,556 | €14,910 | +€1,354 | +10.0% |
| Taxes, remuneration and social security | 45 | €268,997 | €239,944 | -€29,053 | -10.8% |
| Taxes | 450/3 | €42,538 | €38,449 | -€4,089 | -9.6% |
| Remuneration and social security | 454/9 | €226,459 | €201,495 | -€24,964 | -11.0% |
| Accrued charges and deferred income | 492/3 | €284 | €8 | -€276 | -97.2% |
| Remuneration, social security and pensions | 62 | €1,476,140 | €1,389,347 | -€86,793 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €345 | +€345 | |
| Other operating charges | 640/8 | €1,155 | €493 | -€662 | -57.3% |
| Gross operating margin | 9900 | €1,500,360 | €1,411,952 | -€88,408 | -5.9% |
| Operating profit (loss) | 9901 | €23,064 | €21,766 | -€1,298 | -5.6% |
| Financial income | 75/76B | €676 | €1,281 | +€605 | +89.5% |
| Recurring financial income | 75 | €676 | €1,281 | +€605 | +89.5% |
| Financial charges | 65/66B | €1,737 | €1,219 | -€518 | -29.8% |
| Recurring financial charges | 65 | €1,737 | €1,219 | -€518 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €22,003 | €21,829 | -€174 | -0.8% |
| Income taxes | 67/77 | €18,782 | €16,769 | -€2,013 | -10.7% |
| Profit (loss) for the period | 9904 | €3,221 | €5,059 | +€1,839 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,221 | €5,059 | +€1,839 | +57.1% |
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 31 October 2026 via checked.be.