GEMMA SRL: 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.
GEMMA SRL
Largest movements
- Tangible fixed assets +€35,532
up €35,532 (+7.2%), from €491,874 to €527,406
of which Land and buildings: +€33,100
- Receivables within one year -€19,312
down €19,312 (-67.2%), from €28,723 to €9,411
of which Trade receivables: -€12,500
- Stocks and contracts +€18,352
up €18,352 (+110%), from €16,694 to €35,046
- Profit (loss) carried forward +€23,171
up €23,171 (+39.9%), from €58,129 to €81,300
- Trade debts +€18,096
up €18,096 (+195%), from €9,270 to €27,366
- Debts after one year -€12,791
down €12,791 (-3.5%), from €369,912 to €357,121
- Gross operating margin +€72,734
up €72,734 (+18.5%), from €393,586 to €466,320
- Staff costs +€52,815
up €52,815 (+17.7%), from €298,489 to €351,304
- Depreciation +€22,010
up €22,010 (+63.6%), from €34,611 to €56,621
- Financial charges +€15,060
up €15,060 (+133%), from €11,309 to €26,369
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 | €569,596 | €601,008 | +€31,412 | +5.5% |
| Fixed assets | 21/28 | €491,874 | €527,406 | +€35,532 | +7.2% |
| Tangible fixed assets | 22/27 | €491,874 | €527,406 | +€35,532 | +7.2% |
| Land and buildings | 22 | €350,844 | €383,944 | +€33,100 | +9.4% |
| Plant, machinery and equipment | 23 | €83,816 | €68,717 | -€15,099 | -18.0% |
| Furniture and vehicles | 24 | €55,909 | €74,745 | +€18,836 | +33.7% |
| Other tangible fixed assets | 26 | €1,305 | - | -€1,305 | |
| Current assets | 29/58 | €77,722 | €73,602 | -€4,120 | -5.3% |
| Stocks and contracts in progress | 3 | €16,694 | €35,046 | +€18,352 | +110% |
| Stocks | 30/36 | €16,694 | €35,046 | +€18,352 | +110% |
| Amounts receivable within one year | 40/41 | €28,723 | €9,411 | -€19,312 | -67.2% |
| Trade receivables | 40 | €12,500 | - | -€12,500 | |
| Other amounts receivable | 41 | €16,223 | €9,411 | -€6,812 | -42.0% |
| Cash at bank and in hand | 54/58 | €28,407 | €26,877 | -€1,530 | -5.4% |
| Deferred charges and accrued income | 490/1 | €3,898 | €2,268 | -€1,630 | -41.8% |
| Total equity and liabilities | 10/49 | €569,596 | €601,008 | +€31,412 | +5.5% |
| Equity | 10/15 | €105,629 | €128,800 | +€23,171 | +21.9% |
| Contributions | 10/11 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,129 | €81,300 | +€23,171 | +39.9% |
| Amounts payable | 17/49 | €463,967 | €472,208 | +€8,241 | +1.8% |
| Amounts payable after more than one year | 17 | €369,912 | €357,121 | -€12,791 | -3.5% |
| Financial debts | 170/4 | €369,912 | €357,121 | -€12,791 | -3.5% |
| Amounts payable within one year | 42/48 | €94,055 | €115,087 | +€21,032 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €20,680 | €21,726 | +€1,046 | +5.1% |
| Trade debts | 44 | €9,270 | €27,366 | +€18,096 | +195% |
| Suppliers | 440/4 | €9,270 | €27,366 | +€18,096 | +195% |
| Taxes, remuneration and social security | 45 | €53,770 | €55,620 | +€1,850 | +3.4% |
| Taxes | 450/3 | €34,480 | €32,860 | -€1,620 | -4.7% |
| Remuneration and social security | 454/9 | €19,290 | €22,760 | +€3,470 | +18.0% |
| Other amounts payable | 47/48 | €10,335 | €10,375 | +€40 | +0.4% |
| Remuneration, social security and pensions | 62 | €298,489 | €351,304 | +€52,815 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,611 | €56,621 | +€22,010 | +63.6% |
| Other operating charges | 640/8 | €6,220 | €1,769 | -€4,451 | -71.6% |
| Non-recurring operating charges | 66A | €7,250 | - | -€7,250 | |
| Gross operating margin | 9900 | €393,586 | €466,320 | +€72,734 | +18.5% |
| Operating profit (loss) | 9901 | €47,016 | €56,626 | +€9,610 | +20.4% |
| Financial income | 75/76B | €8 | €1 | -€7 | -87.5% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -87.5% |
| Financial charges | 65/66B | €11,309 | €26,369 | +€15,060 | +133% |
| Recurring financial charges | 65 | €11,309 | €26,369 | +€15,060 | +133% |
| Profit (loss) for the period before taxes | 9903 | €35,715 | €30,258 | -€5,457 | -15.3% |
| Income taxes | 67/77 | €5,170 | €7,087 | +€1,917 | +37.1% |
| Profit (loss) for the period | 9904 | €30,545 | €23,171 | -€7,374 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,545 | €23,171 | -€7,374 | -24.1% |
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 16 October 2026 via checked.be.