GEMYLOR: 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.
GEMYLOR
Largest movements
- Receivables within one year -€94,113
down €94,113 (-24.2%), from €388,598 to €294,485
of which Trade receivables: -€86,482
- Tangible fixed assets +€16,319
up €16,319 (+116.1%), from €14,059 to €30,378
of which Furniture and vehicles: +€18,631
- Tax, wage and social debts -€54,828
down €54,828 (-62.8%), from €87,297 to €32,469
of which Taxes: -€44,828
- Trade debts -€49,637
down €49,637 (-43.6%), from €113,755 to €64,119
- Other debts +€42,581
up €42,581 (+51.6%), from €82,581 to €125,161
- Profit (loss) carried forward -€10,551
down €10,551 (-7.3%), from €143,738 to €133,187
- Turnover -€71,883
down €71,883 (-15.3%), from €471,185 to €399,302
- Gross operating margin -€48,686
down €48,686 (-26.5%), from €183,665 to €134,979
- Taxes -€10,440
down €10,440 (-24.9%), from €41,990 to €31,549
- Purchases and services -€9,745
down €9,745 (-3.4%), from €287,520 to €277,775
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 | €447,830 | €375,396 | -€72,434 | -16.2% |
| Fixed assets | 21/28 | €14,747 | €31,067 | +€16,319 | +110.7% |
| Tangible fixed assets | 22/27 | €14,059 | €30,378 | +€16,319 | +116.1% |
| Plant, machinery and equipment | 23 | €9,472 | €7,160 | -€2,312 | -24.4% |
| Furniture and vehicles | 24 | €4,587 | €23,218 | +€18,631 | +406.2% |
| Financial fixed assets | 28 | €688 | €688 | = | 0.0% |
| Current assets | 29/58 | €433,083 | €344,329 | -€88,754 | -20.5% |
| Stocks and contracts in progress | 3 | - | €1,942 | +€1,942 | |
| Stocks | 30/36 | - | €1,942 | +€1,942 | |
| Amounts receivable within one year | 40/41 | €388,598 | €294,485 | -€94,113 | -24.2% |
| Trade receivables | 40 | €345,372 | €258,890 | -€86,482 | -25.0% |
| Other amounts receivable | 41 | €43,225 | €35,594 | -€7,631 | -17.7% |
| Cash at bank and in hand | 54/58 | €43,019 | €45,836 | +€2,816 | +6.5% |
| Deferred charges and accrued income | 490/1 | €1,466 | €2,067 | +€601 | +41.0% |
| Total equity and liabilities | 10/49 | €447,830 | €375,396 | -€72,434 | -16.2% |
| Equity | 10/15 | €164,198 | €153,647 | -€10,551 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,738 | €133,187 | -€10,551 | -7.3% |
| Amounts payable | 17/49 | €283,632 | €221,749 | -€61,884 | -21.8% |
| Amounts payable within one year | 42/48 | €283,632 | €221,749 | -€61,884 | -21.8% |
| Trade debts | 44 | €113,755 | €64,119 | -€49,637 | -43.6% |
| Suppliers | 440/4 | €113,755 | €64,119 | -€49,637 | -43.6% |
| Taxes, remuneration and social security | 45 | €87,297 | €32,469 | -€54,828 | -62.8% |
| Taxes | 450/3 | €77,297 | €32,469 | -€44,828 | -58.0% |
| Remuneration and social security | 454/9 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts payable | 47/48 | €82,581 | €125,161 | +€42,581 | +51.6% |
| Turnover | 70 | €471,185 | €399,302 | -€71,883 | -15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €287,520 | €277,775 | -€9,745 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,212 | €7,080 | +€2,868 | +68.1% |
| Other operating charges | 640/8 | - | €44 | +€44 | |
| Non-recurring operating charges | 66A | - | €5,493 | +€5,493 | |
| Gross operating margin | 9900 | €183,665 | €134,979 | -€48,686 | -26.5% |
| Operating profit (loss) | 9901 | €179,453 | €122,362 | -€57,091 | -31.8% |
| Financial income | 75/76B | €18 | €4 | -€14 | -75.8% |
| Recurring financial income | 75 | €18 | €4 | -€14 | -75.8% |
| Financial charges | 65/66B | €1,474 | €1,367 | -€106 | -7.2% |
| Recurring financial charges | 65 | €1,474 | €1,367 | -€106 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €177,997 | €120,999 | -€56,999 | -32.0% |
| Income taxes | 67/77 | €41,990 | €31,549 | -€10,440 | -24.9% |
| Profit (loss) for the period | 9904 | €136,007 | €89,449 | -€46,558 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €136,007 | €89,449 | -€46,558 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.