GEMSTONE SOLUTIONS: what changed
GEMSTONE SOLUTIONS
Largest movements
- Tangible fixed assets -€9,240
down €9,240 (-25.6%), from €36,100 to €26,860
- Receivables within one year -€4,926
down €4,926 (-31.6%), from €15,609 to €10,683
of which Trade receivables: -€4,770
- Cash -€2,523
down €2,523 (-18.0%), from €14,048 to €11,525
mainly Net result for the year (-€13,406) and Trade debts (-€1,970)
- Profit (loss) carried forward -€13,406
down €13,406 (-380%), from -€3,531 to -€16,937
- Trade debts -€1,970
down €1,970 (-81.5%), from €2,416 to €447
- Accrued charges and deferred income -€807
no longer reported in 2025 (was €807)
- Gross operating margin -€19,627
down €19,627, from €18,083 to -€1,544
- Financial charges -€810
down €810 (-26.0%), from €3,116 to €2,305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,745 | €51,257 | -€16,488 | -24.3% |
| Fixed assets | 21/28 | €36,100 | €26,860 | -€9,240 | -25.6% |
| Tangible fixed assets | 22/27 | €36,100 | €26,860 | -€9,240 | -25.6% |
| Furniture and vehicles | 24 | €36,100 | €26,860 | -€9,240 | -25.6% |
| Current assets | 29/58 | €31,645 | €24,397 | -€7,248 | -22.9% |
| Amounts receivable within one year | 40/41 | €15,609 | €10,683 | -€4,926 | -31.6% |
| Trade receivables | 40 | €10,890 | €6,120 | -€4,770 | -43.8% |
| Other amounts receivable | 41 | €4,719 | €4,563 | -€156 | -3.3% |
| Cash at bank and in hand | 54/58 | €14,048 | €11,525 | -€2,523 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,988 | €2,189 | +€201 | +10.1% |
| Total equity and liabilities | 10/49 | €67,745 | €51,257 | -€16,488 | -24.3% |
| Equity | 10/15 | €17,250 | €3,844 | -€13,406 | -77.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,181 | €2,181 | = | 0.0% |
| Distributable reserves | 133 | €2,181 | €2,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,531 | -€16,937 | -€13,406 | -380% |
| Amounts payable | 17/49 | €50,494 | €47,413 | -€3,081 | -6.1% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,687 | €2,413 | -€2,274 | -48.5% |
| Trade debts | 44 | €2,416 | €447 | -€1,970 | -81.5% |
| Suppliers | 440/4 | €2,416 | €447 | -€1,970 | -81.5% |
| Taxes, remuneration and social security | 45 | €1,598 | €1,415 | -€183 | -11.5% |
| Taxes | 450/3 | €1,598 | €1,415 | -€183 | -11.5% |
| Other amounts payable | 47/48 | €673 | €551 | -€122 | -18.1% |
| Accrued charges and deferred income | 492/3 | €807 | - | -€807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,240 | €9,240 | = | 0.0% |
| Other operating charges | 640/8 | €188 | €170 | -€18 | -9.6% |
| Gross operating margin | 9900 | €18,083 | -€1,544 | -€19,627 | |
| Operating profit (loss) | 9901 | €8,655 | -€10,954 | -€19,609 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,116 | €2,305 | -€810 | -26.0% |
| Recurring financial charges | 65 | €3,116 | €2,305 | -€810 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €5,539 | -€13,260 | -€18,799 | |
| Income taxes | 67/77 | €156 | €147 | -€9 | -6.0% |
| Profit (loss) for the period | 9904 | €5,383 | -€13,406 | -€18,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,383 | -€13,406 | -€18,789 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.