Gemini CR: 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 CR
Largest movements
- Receivables within one year +€7,342
up €7,342 (+11.7%), from €62,532 to €69,874
of which Other amounts receivable: +€7,199
- Tangible fixed assets +€5,308
up €5,308 (+20.4%), from €26,061 to €31,369
- Profit (loss) carried forward +€11,803
up €11,803 (+29.1%), from €40,516 to €52,320
- Debts after one year -€6,773
down €6,773 (-28.8%), from €23,531 to €16,758
- Tax, wage and social debts +€3,913
up €3,913 (+38.7%), from €10,120 to €14,034
- Trade debts +€1,961
up €1,961 (+684.8%), from €286 to €2,248
- Accrued charges and deferred income +€1,100
new in 2025: €1,100
- Gross operating margin -€2,879
down €2,879 (-9.4%), from €30,610 to €27,731
- Depreciation +€803
up €803 (+9.6%), from €8,389 to €9,192
- Taxes -€667
down €667 (-13.0%), from €5,146 to €4,480
- Financial charges -€348
down €348 (-16.7%), from €2,076 to €1,729
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 | €89,454 | €101,459 | +€12,005 | +13.4% |
| Fixed assets | 21/28 | €26,061 | €31,369 | +€5,308 | +20.4% |
| Tangible fixed assets | 22/27 | €26,061 | €31,369 | +€5,308 | +20.4% |
| Furniture and vehicles | 24 | €26,061 | €31,369 | +€5,308 | +20.4% |
| Current assets | 29/58 | €63,393 | €70,091 | +€6,698 | +10.6% |
| Amounts receivable within one year | 40/41 | €62,532 | €69,874 | +€7,342 | +11.7% |
| Trade receivables | 40 | €7,200 | €7,342 | +€142 | +2.0% |
| Other amounts receivable | 41 | €55,332 | €62,532 | +€7,199 | +13.0% |
| Cash at bank and in hand | 54/58 | €36 | €6 | -€30 | -84.5% |
| Deferred charges and accrued income | 490/1 | €825 | €211 | -€614 | -74.4% |
| Total equity and liabilities | 10/49 | €89,454 | €101,459 | +€12,005 | +13.4% |
| Equity | 10/15 | €55,516 | €67,320 | +€11,803 | +21.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,516 | €52,320 | +€11,803 | +29.1% |
| Amounts payable | 17/49 | €33,938 | €34,140 | +€202 | +0.6% |
| Amounts payable after more than one year | 17 | €23,531 | €16,758 | -€6,773 | -28.8% |
| Financial debts | 170/4 | €23,531 | €16,758 | -€6,773 | -28.8% |
| Amounts payable within one year | 42/48 | €10,407 | €16,281 | +€5,875 | +56.5% |
| Trade debts | 44 | €286 | €2,248 | +€1,961 | +684.8% |
| Suppliers | 440/4 | €286 | €2,248 | +€1,961 | +684.8% |
| Taxes, remuneration and social security | 45 | €10,120 | €14,034 | +€3,913 | +38.7% |
| Taxes | 450/3 | €10,120 | €14,034 | +€3,913 | +38.7% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,389 | €9,192 | +€803 | +9.6% |
| Other operating charges | 640/8 | €3,963 | €3,772 | -€191 | -4.8% |
| Gross operating margin | 9900 | €30,610 | €27,731 | -€2,879 | -9.4% |
| Operating profit (loss) | 9901 | €18,258 | €14,767 | -€3,491 | -19.1% |
| Financial income | 75/76B | €2,984 | €3,245 | +€261 | +8.7% |
| Recurring financial income | 75 | €2,984 | €3,245 | +€261 | +8.7% |
| Financial charges | 65/66B | €2,076 | €1,729 | -€348 | -16.7% |
| Recurring financial charges | 65 | €2,076 | €1,729 | -€348 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €19,166 | €16,283 | -€2,883 | -15.0% |
| Income taxes | 67/77 | €5,146 | €4,480 | -€667 | -13.0% |
| Profit (loss) for the period | 9904 | €14,019 | €11,803 | -€2,216 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,019 | €11,803 | -€2,216 | -15.8% |
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.