GERALDINE D.: 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.
GERALDINE D.
Largest movements
- Tangible fixed assets -€2,314
down €2,314 (-100.0%), from €2,314 to €0
- Deferred charges and accrued income +€298
up €298 (+105.6%), from €282 to €580
- Cash +€244
up €244 (+9.8%), from €2,502 to €2,746
mainly Depreciation (+€2,314) and Net result for the year (+€829)
- Receivables within one year +€107
up €107, from €0 to €107
of which Other amounts receivable: +€107
- Trade debts -€1,605
down €1,605 (-99.4%), from €1,614 to €9
- Profit (loss) carried forward +€829
up €829 (+54.9%), from -€1,511 to -€681
- Tax, wage and social debts -€494
down €494 (-37.8%), from €1,307 to €813
- Other debts -€395
down €395 (-23.4%), from €1,686 to €1,292
- Gross operating margin +€3,288
up €3,288 (+110.2%), from €2,984 to €6,272
- Depreciation -€2,313
down €2,313 (-50.0%), from €4,627 to €2,314
- Taxes +€1,121
up €1,121 (+138.0%), from €813 to €1,934
- Other operating charges +€963
up €963 (+2559.3%), from €38 to €1,000
- Financial charges -€144
down €144 (-42.5%), from €338 to €195
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 | €5,097 | €3,432 | -€1,665 | -32.7% |
| Fixed assets | 21/28 | €2,314 | €0 | -€2,314 | -100.0% |
| Tangible fixed assets | 22/27 | €2,314 | €0 | -€2,314 | -100.0% |
| Furniture and vehicles | 24 | €2,314 | €0 | -€2,314 | -100.0% |
| Current assets | 29/58 | €2,783 | €3,432 | +€649 | +23.3% |
| Amounts receivable within one year | 40/41 | €0 | €107 | +€107 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €107 | +€107 | |
| Cash at bank and in hand | 54/58 | €2,502 | €2,746 | +€244 | +9.8% |
| Deferred charges and accrued income | 490/1 | €282 | €580 | +€298 | +105.6% |
| Total equity and liabilities | 10/49 | €5,097 | €3,432 | -€1,665 | -32.7% |
| Equity | 10/15 | €489 | €1,319 | +€829 | +169.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,511 | -€681 | +€829 | +54.9% |
| Amounts payable | 17/49 | €4,607 | €2,114 | -€2,494 | -54.1% |
| Amounts payable within one year | 42/48 | €4,607 | €2,114 | -€2,494 | -54.1% |
| Trade debts | 44 | €1,614 | €9 | -€1,605 | -99.4% |
| Suppliers | 440/4 | €1,614 | €9 | -€1,605 | -99.4% |
| Taxes, remuneration and social security | 45 | €1,307 | €813 | -€494 | -37.8% |
| Taxes | 450/3 | €1,307 | €813 | -€494 | -37.8% |
| Other amounts payable | 47/48 | €1,686 | €1,292 | -€395 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,627 | €2,314 | -€2,313 | -50.0% |
| Other operating charges | 640/8 | €38 | €1,000 | +€963 | +2559.3% |
| Gross operating margin | 9900 | €2,984 | €6,272 | +€3,288 | +110.2% |
| Operating profit (loss) | 9901 | -€1,680 | €2,958 | +€4,638 | |
| Financial charges | 65/66B | €338 | €195 | -€144 | -42.5% |
| Recurring financial charges | 65 | €338 | €195 | -€144 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,019 | €2,764 | +€4,782 | |
| Income taxes | 67/77 | €813 | €1,934 | +€1,121 | +138.0% |
| Profit (loss) for the period | 9904 | -€2,831 | €829 | +€3,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,831 | €829 | +€3,661 |
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 3 October 2026 via checked.be.