GEMINI MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€2,536
up €2,536 (+113.6%), from €2,233 to €4,769
mainly Other debts (+€3,176) and Net result for the year (+€974)
- Receivables within one year +€976
up €976 (+41.1%), from €2,372 to €3,348
- Other debts +€3,176
up €3,176 (+2145.9%), from €148 to €3,324
- Profit (loss) carried forward +€974
up €974 (+1.7%), from -€58,319 to -€57,345
- Tax, wage and social debts -€500
down €500 (-56.8%), from €881 to €381
- Trade debts -€138
no longer reported in 2025 (was €138)
- Purchases and services +€887
up €887 (+6.3%), from €14,132 to €15,019
- Turnover +€679
up €679 (+4.0%), from €17,148 to €17,827
- Gross operating margin -€208
down €208 (-6.9%), from €3,016 to €2,808
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 | €4,821 | €8,333 | +€3,512 | +72.8% |
| Fixed assets | 21/28 | €216 | €216 | = | 0.0% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €4,605 | €8,117 | +€3,512 | +76.3% |
| Amounts receivable within one year | 40/41 | €2,372 | €3,348 | +€976 | +41.1% |
| Trade receivables | 40 | €2,372 | €3,348 | +€976 | +41.1% |
| Cash at bank and in hand | 54/58 | €2,233 | €4,769 | +€2,536 | +113.6% |
| Total equity and liabilities | 10/49 | €4,821 | €8,333 | +€3,512 | +72.8% |
| Equity | 10/15 | €3,654 | €4,628 | +€974 | +26.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,319 | -€57,345 | +€974 | +1.7% |
| Amounts payable | 17/49 | €1,167 | €3,705 | +€2,538 | +217.5% |
| Amounts payable within one year | 42/48 | €1,167 | €3,705 | +€2,538 | +217.5% |
| Trade debts | 44 | €138 | - | -€138 | |
| Suppliers | 440/4 | €138 | - | -€138 | |
| Taxes, remuneration and social security | 45 | €881 | €381 | -€500 | -56.8% |
| Taxes | 450/3 | €881 | €381 | -€500 | -56.8% |
| Other amounts payable | 47/48 | €148 | €3,324 | +€3,176 | +2145.9% |
| Turnover | 70 | €17,148 | €17,827 | +€679 | +4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,132 | €15,019 | +€887 | +6.3% |
| Remuneration, social security and pensions | 62 | €3,082 | €3,066 | -€16 | -0.5% |
| Other operating charges | 640/8 | €1,380 | €1,207 | -€173 | -12.5% |
| Gross operating margin | 9900 | €3,016 | €2,808 | -€208 | -6.9% |
| Operating profit (loss) | 9901 | -€1,446 | -€1,465 | -€19 | -1.3% |
| Financial income | 75/76B | €2,550 | €2,691 | +€141 | +5.5% |
| Recurring financial income | 75 | €2,550 | €2,691 | +€141 | +5.5% |
| Non-recurring financial income | 76B | €2,550 | €2,691 | +€141 | +5.5% |
| Financial charges | 65/66B | €299 | €252 | -€47 | -15.7% |
| Recurring financial charges | 65 | €299 | €252 | -€47 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €805 | €974 | +€169 | +21.0% |
| Profit (loss) for the period | 9904 | €805 | €974 | +€169 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €805 | €974 | +€169 | +21.0% |
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 8 October 2026 via checked.be.