GEMONTA INDUSTRIAL: 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.
GEMONTA INDUSTRIAL
Largest movements
- Receivables within one year -€30,553
down €30,553 (-48.6%), from €62,894 to €32,341
of which Other amounts receivable: -€31,255
- Trade debts -€22,823
down €22,823 (-71.7%), from €31,843 to €9,020
- Tax, wage and social debts -€11,925
down €11,925 (-42.7%), from €27,954 to €16,030
- Reserves +€1,304
new in 2025: €1,304
- Other debts +€1,143
new in 2025: €1,143
- Taxes -€25,882
down €25,882 (-97.5%), from €26,536 to €654
- Gross operating margin -€8,024
down €8,024 (-60.0%), from €13,363 to €5,339
- Financial income -€1,273
no longer reported in 2025 (was €1,273)
- Other operating charges -€894
down €894 (-41.9%), from €2,134 to €1,240
- Financial charges +€445
up €445 (+72.4%), from €614 to €1,059
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 | €64,211 | €32,496 | -€31,714 | -49.4% |
| Formation expenses | 20 | €209 | - | -€209 | |
| Fixed assets | 21/28 | €589 | €94 | -€495 | -84.1% |
| Tangible fixed assets | 22/27 | €589 | €94 | -€495 | -84.1% |
| Furniture and vehicles | 24 | €589 | €94 | -€495 | -84.1% |
| Current assets | 29/58 | €63,413 | €32,402 | -€31,010 | -48.9% |
| Amounts receivable within one year | 40/41 | €62,894 | €32,341 | -€30,553 | -48.6% |
| Trade receivables | 40 | €24,179 | €24,880 | +€701 | +2.9% |
| Other amounts receivable | 41 | €38,716 | €7,461 | -€31,255 | -80.7% |
| Cash at bank and in hand | 54/58 | €519 | €61 | -€457 | -88.2% |
| Total equity and liabilities | 10/49 | €64,211 | €32,496 | -€31,714 | -49.4% |
| Equity | 10/15 | €4,413 | €6,304 | +€1,890 | +42.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,304 | +€1,304 | |
| Distributable reserves | 133 | - | €1,304 | +€1,304 | |
| Profit (loss) carried forward | 14 | -€587 | - | +€587 | |
| Amounts payable | 17/49 | €59,797 | €26,193 | -€33,605 | -56.2% |
| Amounts payable within one year | 42/48 | €59,797 | €26,193 | -€33,605 | -56.2% |
| Trade debts | 44 | €31,843 | €9,020 | -€22,823 | -71.7% |
| Suppliers | 440/4 | €31,843 | €9,020 | -€22,823 | -71.7% |
| Taxes, remuneration and social security | 45 | €27,954 | €16,030 | -€11,925 | -42.7% |
| Taxes | 450/3 | €27,954 | €16,030 | -€11,925 | -42.7% |
| Other amounts payable | 47/48 | - | €1,143 | +€1,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €495 | -€221 | -30.9% |
| Other operating charges | 640/8 | €2,134 | €1,240 | -€894 | -41.9% |
| Gross operating margin | 9900 | €13,363 | €5,339 | -€8,024 | -60.0% |
| Operating profit (loss) | 9901 | €10,513 | €3,604 | -€6,909 | -65.7% |
| Financial income | 75/76B | €1,273 | - | -€1,273 | |
| Recurring financial income | 75 | €1,273 | - | -€1,273 | |
| Financial charges | 65/66B | €614 | €1,059 | +€445 | +72.4% |
| Recurring financial charges | 65 | €614 | €1,059 | +€445 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €11,171 | €2,544 | -€8,627 | -77.2% |
| Income taxes | 67/77 | €26,536 | €654 | -€25,882 | -97.5% |
| Profit (loss) for the period | 9904 | -€15,364 | €1,890 | +€17,255 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,364 | €1,890 | +€17,255 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.