GERA IT TECHNOLOGIES: 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.
GERA IT TECHNOLOGIES
Largest movements
- Receivables within one year +€156,192
up €156,192 (+554.8%), from €28,153 to €184,345
of which Other amounts receivable: +€123,250
- Tangible fixed assets -€15,097
down €15,097 (-32.9%), from €45,824 to €30,727
- Cash +€8,146
up €8,146 (+4.8%), from €168,400 to €176,545
mainly Net result for the year (+€123,839) and Tax, wage and social debts (+€30,507)
- Profit (loss) carried forward +€123,839
up €123,839 (+59.0%), from €209,897 to €333,736
- Tax, wage and social debts +€30,507
up €30,507 (+69.7%), from €43,784 to €74,292
of which Remuneration and social security: +€24,883
- Debts after one year -€10,101
down €10,101 (-79.9%), from €12,640 to €2,540
- Trade debts +€5,955
up €5,955 (+64.3%), from €9,260 to €15,215
- Gross operating margin +€44,133
up €44,133 (+33.9%), from €130,105 to €174,238
- Staff costs -€35,227
down €35,227 (-93.3%), from €37,756 to €2,529
- Taxes +€14,544
up €14,544 (+81.0%), from €17,952 to €32,495
- Depreciation +€3,111
up €3,111 (+26.0%), from €11,986 to €15,097
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €293,334 | €445,514 | +€152,180 | +51.9% |
| Fixed assets | 21/28 | €45,824 | €30,727 | -€15,097 | -32.9% |
| Tangible fixed assets | 22/27 | €45,824 | €30,727 | -€15,097 | -32.9% |
| Furniture and vehicles | 24 | €45,824 | €30,727 | -€15,097 | -32.9% |
| Current assets | 29/58 | €247,510 | €414,787 | +€167,277 | +67.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €53,335 | +€3,335 | +6.7% |
| Other amounts receivable | 291 | €50,000 | €53,335 | +€3,335 | +6.7% |
| Amounts receivable within one year | 40/41 | €28,153 | €184,345 | +€156,192 | +554.8% |
| Trade receivables | 40 | €8,153 | €41,095 | +€32,942 | +404.0% |
| Other amounts receivable | 41 | €20,000 | €143,250 | +€123,250 | +616.3% |
| Cash at bank and in hand | 54/58 | €168,400 | €176,545 | +€8,146 | +4.8% |
| Deferred charges and accrued income | 490/1 | €957 | €561 | -€396 | -41.4% |
| Total equity and liabilities | 10/49 | €293,334 | €445,514 | +€152,180 | +51.9% |
| Equity | 10/15 | €214,897 | €338,736 | +€123,839 | +57.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,897 | €333,736 | +€123,839 | +59.0% |
| Amounts payable | 17/49 | €78,438 | €106,779 | +€28,341 | +36.1% |
| Amounts payable after more than one year | 17 | €12,640 | €2,540 | -€10,101 | -79.9% |
| Financial debts | 170/4 | €12,640 | €2,540 | -€10,101 | -79.9% |
| Amounts payable within one year | 42/48 | €65,797 | €104,239 | +€38,442 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €10,010 | €10,101 | +€91 | +0.9% |
| Trade debts | 44 | €9,260 | €15,215 | +€5,955 | +64.3% |
| Suppliers | 440/4 | €9,260 | €15,215 | +€5,955 | +64.3% |
| Taxes, remuneration and social security | 45 | €43,784 | €74,292 | +€30,507 | +69.7% |
| Taxes | 450/3 | €20,246 | €25,870 | +€5,624 | +27.8% |
| Remuneration and social security | 454/9 | €23,539 | €48,422 | +€24,883 | +105.7% |
| Other amounts payable | 47/48 | €2,742 | €4,631 | +€1,889 | +68.9% |
| Remuneration, social security and pensions | 62 | €37,756 | €2,529 | -€35,227 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,986 | €15,097 | +€3,111 | +26.0% |
| Other operating charges | 640/8 | €561 | - | -€561 | |
| Gross operating margin | 9900 | €130,105 | €174,238 | +€44,133 | +33.9% |
| Operating profit (loss) | 9901 | €79,802 | €156,612 | +€76,810 | +96.3% |
| Financial income | 75/76B | €179 | €85 | -€94 | -52.5% |
| Recurring financial income | 75 | €179 | €85 | -€94 | -52.5% |
| Financial charges | 65/66B | €1,064 | €363 | -€702 | -65.9% |
| Recurring financial charges | 65 | €1,064 | €363 | -€702 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €78,916 | €156,335 | +€77,418 | +98.1% |
| Income taxes | 67/77 | €17,952 | €32,495 | +€14,544 | +81.0% |
| Profit (loss) for the period | 9904 | €60,965 | €123,839 | +€62,875 | +103.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,965 | €123,839 | +€62,875 | +103.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.