GEMOMA: 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.
GEMOMA
Largest movements
- Tangible fixed assets +€161,061
up €161,061 (+921.8%), from €17,473 to €178,534
of which Land and buildings: +€159,936
- Receivables within one year +€12,578
up €12,578 (+143.9%), from €8,741 to €21,319
- Cash +€11,902
up €11,902 (+746.7%), from €1,594 to €13,496
mainly Debts after one year (+€157,500) and Current portion of long-term debt (+€11,667)
- Debts after one year +€157,500
new in 2025: €157,500
- Current portion of long-term debt +€11,667
new in 2025: €11,667
- Profit (loss) carried forward +€9,853
up €9,853 (+88.5%), from €11,136 to €20,989
- Accrued charges and deferred income +€7,486
up €7,486 (+265.9%), from €2,816 to €10,302
- Trade debts -€6,028
no longer reported in 2025 (was €6,028)
- Gross operating margin +€25,552
up €25,552 (+145.9%), from €17,515 to €43,067
- Staff costs -€11,221
no longer reported in 2025 (was €11,221)
- Depreciation +€9,219
up €9,219 (+988.1%), from €933 to €10,152
- Financial charges +€8,646
up €8,646 (+21231.9%), from €41 to €8,686
- Other operating charges +€7,118
up €7,118 (+706.2%), from €1,008 to €8,125
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 | €31,735 | €215,413 | +€183,678 | +578.8% |
| Fixed assets | 21/28 | €17,473 | €178,534 | +€161,061 | +921.8% |
| Tangible fixed assets | 22/27 | €17,473 | €178,534 | +€161,061 | +921.8% |
| Land and buildings | 22 | €15,652 | €175,588 | +€159,936 | +1021.9% |
| Plant, machinery and equipment | 23 | €1,821 | €2,946 | +€1,125 | +61.7% |
| Current assets | 29/58 | €14,262 | €36,880 | +€22,618 | +158.6% |
| Amounts receivable within one year | 40/41 | €8,741 | €21,319 | +€12,578 | +143.9% |
| Trade receivables | 40 | €8,741 | €21,319 | +€12,578 | +143.9% |
| Cash at bank and in hand | 54/58 | €1,594 | €13,496 | +€11,902 | +746.7% |
| Deferred charges and accrued income | 490/1 | €3,927 | €2,064 | -€1,863 | -47.4% |
| Total equity and liabilities | 10/49 | €31,735 | €215,413 | +€183,678 | +578.8% |
| Equity | 10/15 | €11,137 | €20,990 | +€9,853 | +88.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,136 | €20,989 | +€9,853 | +88.5% |
| Amounts payable | 17/49 | €20,598 | €194,423 | +€173,826 | +843.9% |
| Amounts payable after more than one year | 17 | - | €157,500 | +€157,500 | |
| Financial debts | 170/4 | - | €157,500 | +€157,500 | |
| Amounts payable within one year | 42/48 | €17,782 | €26,622 | +€8,840 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,667 | +€11,667 | |
| Trade debts | 44 | €6,028 | - | -€6,028 | |
| Suppliers | 440/4 | €6,028 | - | -€6,028 | |
| Taxes, remuneration and social security | 45 | €11,324 | €14,198 | +€2,875 | +25.4% |
| Taxes | 450/3 | €7,346 | €13,558 | +€6,213 | +84.6% |
| Remuneration and social security | 454/9 | €3,978 | €640 | -€3,338 | -83.9% |
| Other amounts payable | 47/48 | €429 | €756 | +€327 | +76.1% |
| Accrued charges and deferred income | 492/3 | €2,816 | €10,302 | +€7,486 | +265.9% |
| Remuneration, social security and pensions | 62 | €11,221 | - | -€11,221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €933 | €10,152 | +€9,219 | +988.1% |
| Other operating charges | 640/8 | €1,008 | €8,125 | +€7,118 | +706.2% |
| Gross operating margin | 9900 | €17,515 | €43,067 | +€25,552 | +145.9% |
| Operating profit (loss) | 9901 | €4,354 | €24,789 | +€20,435 | +469.4% |
| Financial income | 75/76B | €4 | €3 | -€1 | -24.9% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -24.9% |
| Financial charges | 65/66B | €41 | €8,686 | +€8,646 | +21231.9% |
| Recurring financial charges | 65 | €41 | €8,686 | +€8,646 | +21231.9% |
| Profit (loss) for the period before taxes | 9903 | €4,317 | €16,106 | +€11,789 | +273.1% |
| Income taxes | 67/77 | €3,987 | €6,253 | +€2,266 | +56.8% |
| Profit (loss) for the period | 9904 | €330 | €9,853 | +€9,523 | +2887.9% |
| Profit (loss) for the period to be appropriated | 9905 | €330 | €9,853 | +€9,523 | +2887.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.