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GEMO Services: 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.

What changed

GEMO Services

BE 0634.869.552
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€30,003
2024 · -€13,313-€16,690
Equity
€40,310
2024 · €70,313-€30,003
Cash
€22,190
2024 · €43,992-€21,802
Balance sheet total
€48,188
2024 · €74,304-€26,116

Largest movements

2024 to 2025
Assets
  • Cash -€21,802

    down €21,802 (-49.6%), from €43,992 to €22,190

    mainly Net result for the year (-€30,003) and Investment in fixed assets (net) (-€2,556)

  • Tangible fixed assets -€2,853

    down €2,853 (-20.3%), from €14,060 to €11,206

    of which Furniture and vehicles: -€4,385

  • Receivables within one year -€1,461

    down €1,461 (-17.8%), from €8,222 to €6,761

    of which Trade receivables: -€810

Equity and liabilities
  • Profit (loss) carried forward -€30,003

    down €30,003 (-59.0%), from €50,893 to €20,889

  • Trade debts +€3,800

    up €3,800 (+123.8%), from €3,070 to €6,870

Income statement
  • Gross operating margin -€18,966

    down €18,966 (-427.1%), from -€4,441 to -€23,407

  • Taxes -€2,985

    down €2,985, from €1,189 to -€1,796

  • Financial charges +€1,187

    up €1,187 (+134.6%), from €882 to €2,069

  • Depreciation -€665

    down €665 (-10.9%), from €6,075 to €5,409

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€13,313
Gross operating margin -€18,966
Depreciation +€665
Other operating charges -€74
Financial income -€114
Financial charges -€1,187
Taxes +€2,985
Result 2025 -€30,003

Cash bridge derived

cash 2024 to 2025

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.

From operations -€19,246
Investment -€2,556
Financing €0
Cash 2024 €43,992
Net result for the year -€30,003
Depreciation +€5,409
Receivables within one year +€1,461
Trade debts +€3,800
Tax, wage and social debts +€87
Investment in fixed assets (net) -€2,556
Cash 2025 €22,190
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €74,304 €48,188 -€26,116 -35.1%
Fixed assets 21/28 €14,060 €11,206 -€2,853 -20.3%
Tangible fixed assets 22/27 €14,060 €11,206 -€2,853 -20.3%
Plant, machinery and equipment 23 €1,110 €2,641 +€1,531 +137.9%
Furniture and vehicles 24 €12,949 €8,565 -€4,385 -33.9%
Current assets 29/58 €60,244 €36,982 -€23,262 -38.6%
Stocks and contracts in progress 3 €8,031 €8,031 = 0.0%
Stocks 30/36 €8,031 €8,031 = 0.0%
Amounts receivable within one year 40/41 €8,222 €6,761 -€1,461 -17.8%
Trade receivables 40 €1,688 €878 -€810 -48.0%
Other amounts receivable 41 €6,534 €5,883 -€650 -10.0%
Cash at bank and in hand 54/58 €43,992 €22,190 -€21,802 -49.6%
Total equity and liabilities 10/49 €74,304 €48,188 -€26,116 -35.1%
Equity 10/15 €70,313 €40,310 -€30,003 -42.7%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €820 €820 = 0.0%
Non-distributable reserves 130/1 €338 €338 = 0.0%
Reserves not available under the articles 1311 €338 €338 = 0.0%
Tax-exempt reserves 132 €482 €482 = 0.0%
Profit (loss) carried forward 14 €50,893 €20,889 -€30,003 -59.0%
Amounts payable 17/49 €3,991 €7,878 +€3,887 +97.4%
Amounts payable within one year 42/48 €3,070 €6,958 +€3,887 +126.6%
Trade debts 44 €3,070 €6,870 +€3,800 +123.8%
Suppliers 440/4 €3,070 €6,870 +€3,800 +123.8%
Taxes, remuneration and social security 45 - €87 +€87
Taxes 450/3 - €87 +€87
Accrued charges and deferred income 492/3 €921 €921 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,075 €5,409 -€665 -10.9%
Other operating charges 640/8 €1,061 €1,135 +€74 +7.0%
Gross operating margin 9900 -€4,441 -€23,407 -€18,966 -427.1%
Operating profit (loss) 9901 -€11,577 -€29,951 -€18,374 -158.7%
Financial income 75/76B €335 €221 -€114 -34.1%
Recurring financial income 75 €335 €221 -€114 -34.1%
Financial charges 65/66B €882 €2,069 +€1,187 +134.6%
Recurring financial charges 65 €882 €2,069 +€1,187 +134.6%
Profit (loss) for the period before taxes 9903 -€12,123 -€31,799 -€19,676 -162.3%
Income taxes 67/77 €1,189 -€1,796 -€2,985
Profit (loss) for the period 9904 -€13,313 -€30,003 -€16,690 -125.4%
Profit (loss) for the period to be appropriated 9905 -€13,313 -€30,003 -€16,690 -125.4%

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 29 September 2026 via checked.be.