GEMINI-IT: 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-IT
Largest movements
- Cash +€58,630
up €58,630 (+9452.9%), from €620 to €59,251
mainly Net result for the year (+€53,507) and Tax, wage and social debts (+€27,830)
- Receivables within one year +€13,978
up €13,978 (+3592.7%), from €389 to €14,367
of which Trade receivables: +€14,296
- Tangible fixed assets +€6,797
new in 2025: €6,797
- Deferred charges and accrued income +€981
up €981 (+289.3%), from €339 to €1,320
- Profit (loss) carried forward +€53,507
up €53,507, from -€2,371 to €51,136
- Tax, wage and social debts +€27,830
new in 2025: €27,830
of which Taxes: +€24,918
- Other debts -€1,490
no longer reported in 2025 (was €1,490)
- Gross operating margin +€96,273
up €96,273, from -€2,318 to €93,955
- Staff costs +€23,576
new in 2025: €23,576
- Taxes +€14,218
new in 2025: €14,218
- Depreciation +€2,203
new in 2025: €2,203
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 | €1,348 | €82,014 | +€80,665 | +5982.0% |
| Fixed assets | 21/28 | - | €7,075 | +€7,075 | |
| Tangible fixed assets | 22/27 | - | €6,797 | +€6,797 | |
| Furniture and vehicles | 24 | - | €6,797 | +€6,797 | |
| Financial fixed assets | 28 | - | €278 | +€278 | |
| Current assets | 29/58 | €1,348 | €74,938 | +€73,590 | +5457.3% |
| Amounts receivable within one year | 40/41 | €389 | €14,367 | +€13,978 | +3592.7% |
| Trade receivables | 40 | - | €14,296 | +€14,296 | |
| Other amounts receivable | 41 | €389 | €71 | -€318 | -81.7% |
| Cash at bank and in hand | 54/58 | €620 | €59,251 | +€58,630 | +9452.9% |
| Deferred charges and accrued income | 490/1 | €339 | €1,320 | +€981 | +289.3% |
| Total equity and liabilities | 10/49 | €1,348 | €82,014 | +€80,665 | +5982.0% |
| Equity | 10/15 | -€371 | €53,136 | +€53,507 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,371 | €51,136 | +€53,507 | |
| Amounts payable | 17/49 | €1,720 | €28,878 | +€27,158 | +1579.2% |
| Amounts payable within one year | 42/48 | €1,720 | €28,878 | +€27,158 | +1579.2% |
| Trade debts | 44 | €230 | €1,048 | +€818 | +355.6% |
| Suppliers | 440/4 | €230 | €1,048 | +€818 | +355.6% |
| Taxes, remuneration and social security | 45 | - | €27,830 | +€27,830 | |
| Taxes | 450/3 | - | €24,918 | +€24,918 | |
| Remuneration and social security | 454/9 | - | €2,912 | +€2,912 | |
| Other amounts payable | 47/48 | €1,490 | - | -€1,490 | |
| Remuneration, social security and pensions | 62 | - | €23,576 | +€23,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,203 | +€2,203 | |
| Other operating charges | 640/8 | €50 | €396 | +€346 | +691.1% |
| Gross operating margin | 9900 | -€2,318 | €93,955 | +€96,273 | |
| Operating profit (loss) | 9901 | -€2,368 | €67,781 | +€70,149 | |
| Financial charges | 65/66B | €4 | €56 | +€53 | +1404.0% |
| Recurring financial charges | 65 | €4 | €56 | +€53 | +1404.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,371 | €67,725 | +€70,096 | |
| Income taxes | 67/77 | - | €14,218 | +€14,218 | |
| Profit (loss) for the period | 9904 | -€2,371 | €53,507 | +€55,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,371 | €53,507 | +€55,878 |
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 4 October 2026 via checked.be.