GEMS IMPORT: 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.
GEMS IMPORT
Largest movements
- Stocks and contracts +€1,350
up €1,350 (+73.0%), from €1,850 to €3,200
- Cash -€432
down €432 (-41.3%), from €1,048 to €615
mainly Stocks and contracts (-€1,350) and Deferred charges and accrued income (-€149)
- Deferred charges and accrued income +€149
new in 2025: €149
- Profit (loss) carried forward +€987
up €987 (+11.3%), from -€8,761 to -€7,774
- Tax, wage and social debts +€107
up €107 (+24.9%), from €430 to €538
- Gross operating margin -€78
down €78 (-4.5%), from €1,731 to €1,652
- Financial charges -€54
down €54 (-40.3%), from €135 to €80
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 | €2,898 | €3,964 | +€1,066 | +36.8% |
| Current assets | 29/58 | €2,898 | €3,964 | +€1,066 | +36.8% |
| Stocks and contracts in progress | 3 | €1,850 | €3,200 | +€1,350 | +73.0% |
| Stocks | 30/36 | €1,850 | €3,200 | +€1,350 | +73.0% |
| Cash at bank and in hand | 54/58 | €1,048 | €615 | -€432 | -41.3% |
| Deferred charges and accrued income | 490/1 | - | €149 | +€149 | |
| Total equity and liabilities | 10/49 | €2,898 | €3,964 | +€1,066 | +36.8% |
| Equity | 10/15 | -€761 | €226 | +€987 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,761 | -€7,774 | +€987 | +11.3% |
| Amounts payable | 17/49 | €3,658 | €3,738 | +€80 | +2.2% |
| Amounts payable within one year | 42/48 | €3,658 | €3,738 | +€80 | +2.2% |
| Trade debts | 44 | €568 | €541 | -€27 | -4.8% |
| Suppliers | 440/4 | €568 | €541 | -€27 | -4.8% |
| Taxes, remuneration and social security | 45 | €430 | €538 | +€107 | +24.9% |
| Taxes | 450/3 | €430 | €538 | +€107 | +24.9% |
| Other amounts payable | 47/48 | €2,660 | €2,660 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €1,731 | €1,652 | -€78 | -4.5% |
| Operating profit (loss) | 9901 | €1,162 | €1,067 | -€95 | -8.1% |
| Financial charges | 65/66B | €135 | €80 | -€54 | -40.3% |
| Recurring financial charges | 65 | €135 | €80 | -€54 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €1,027 | €987 | -€40 | -3.9% |
| Profit (loss) for the period | 9904 | €1,027 | €987 | -€40 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,027 | €987 | -€40 | -3.9% |
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 4 October 2026 via checked.be.