Gera-tech: 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.
Gera-tech
Largest movements
- Cash +€37,753
up €37,753 (+22.0%), from €171,420 to €209,173
mainly Accrued charges and deferred income (+€48,587) and Receivables within one year (+€26,006)
- Receivables within one year -€26,006
down €26,006 (-46.8%), from €55,559 to €29,554
of which Trade receivables: -€23,626
- Tangible fixed assets -€7,341
down €7,341 (-13.6%), from €54,051 to €46,710
of which Leasing and similar rights: -€11,470
- Accrued charges and deferred income +€48,587
up €48,587 (+1,273%), from €3,817 to €52,404
- Other debts -€23,573
down €23,573 (-22.8%), from €103,436 to €79,863
- Trade debts -€7,723
down €7,723 (-22.8%), from €33,891 to €26,168
- Debts after one year -€6,892
down €6,892 (-22.8%), from €30,181 to €23,289
- Profit (loss) carried forward -€3,871
down €3,871 (-33.8%), from €11,454 to €7,583
- Gross operating margin -€56,154
down €56,154 (-20.4%), from €275,871 to €219,717
- Staff costs -€26,358
down €26,358 (-14.4%), from €182,734 to €156,376
- Depreciation +€7,049
up €7,049 (+129%), from €5,455 to €12,504
- Taxes -€3,181
down €3,181 (-85.3%), from €3,730 to €549
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 | €286,806 | €293,754 | +€6,948 | +2.4% |
| Fixed assets | 21/28 | €54,304 | €46,964 | -€7,341 | -13.5% |
| Tangible fixed assets | 22/27 | €54,051 | €46,710 | -€7,341 | -13.6% |
| Plant, machinery and equipment | 23 | - | €968 | +€968 | |
| Furniture and vehicles | 24 | €1,527 | €4,688 | +€3,161 | +207% |
| Leasing and similar rights | 25 | €52,524 | €41,054 | -€11,470 | -21.8% |
| Financial fixed assets | 28 | €254 | €254 | = | 0.0% |
| Current assets | 29/58 | €232,502 | €246,790 | +€14,289 | +6.1% |
| Amounts receivable within one year | 40/41 | €55,559 | €29,554 | -€26,006 | -46.8% |
| Trade receivables | 40 | €48,547 | €24,921 | -€23,626 | -48.7% |
| Other amounts receivable | 41 | €7,012 | €4,633 | -€2,380 | -33.9% |
| Cash at bank and in hand | 54/58 | €171,420 | €209,173 | +€37,753 | +22.0% |
| Deferred charges and accrued income | 490/1 | €5,522 | €8,064 | +€2,542 | +46.0% |
| Total equity and liabilities | 10/49 | €286,806 | €293,754 | +€6,948 | +2.4% |
| Equity | 10/15 | €95,014 | €91,143 | -€3,871 | -4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,360 | €77,360 | = | 0.0% |
| Distributable reserves | 133 | €77,360 | €77,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,454 | €7,583 | -€3,871 | -33.8% |
| Amounts payable | 17/49 | €191,792 | €202,611 | +€10,819 | +5.6% |
| Amounts payable after more than one year | 17 | €30,181 | €23,289 | -€6,892 | -22.8% |
| Financial debts | 170/4 | €30,181 | €23,289 | -€6,892 | -22.8% |
| Amounts payable within one year | 42/48 | €157,794 | €126,918 | -€30,876 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €7,207 | €6,892 | -€315 | -4.4% |
| Trade debts | 44 | €33,891 | €26,168 | -€7,723 | -22.8% |
| Suppliers | 440/4 | €33,891 | €26,168 | -€7,723 | -22.8% |
| Taxes, remuneration and social security | 45 | €13,260 | €13,995 | +€735 | +5.5% |
| Taxes | 450/3 | €5,886 | €3,662 | -€2,224 | -37.8% |
| Remuneration and social security | 454/9 | €7,374 | €10,332 | +€2,959 | +40.1% |
| Other amounts payable | 47/48 | €103,436 | €79,863 | -€23,573 | -22.8% |
| Accrued charges and deferred income | 492/3 | €3,817 | €52,404 | +€48,587 | +1,273% |
| Remuneration, social security and pensions | 62 | €182,734 | €156,376 | -€26,358 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €12,504 | +€7,049 | +129% |
| Other operating charges | 640/8 | €3,270 | €763 | -€2,507 | -76.7% |
| Non-recurring operating charges | 66A | €663 | €139 | -€525 | -79.1% |
| Gross operating margin | 9900 | €275,871 | €219,717 | -€56,154 | -20.4% |
| Operating profit (loss) | 9901 | €83,749 | €49,936 | -€33,813 | -40.4% |
| Financial income | 75/76B | €63 | €698 | +€635 | +1,004% |
| Recurring financial income | 75 | €63 | €698 | +€635 | +1,004% |
| Financial charges | 65/66B | €56,403 | €53,956 | -€2,447 | -4.3% |
| Recurring financial charges | 65 | €56,403 | €53,956 | -€2,447 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €27,409 | -€3,322 | -€30,731 | |
| Income taxes | 67/77 | €3,730 | €549 | -€3,181 | -85.3% |
| Profit (loss) for the period | 9904 | €23,679 | -€3,871 | -€27,551 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,679 | -€3,871 | -€27,551 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.