Gérance F.C.: what changed
What changed
Gérance F.C.
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
-€65,802
2024 · €19,288-€85,090
Equity
€315,867
2024 · €381,669-€65,802
Cash
-
not filed
Balance sheet total
€488,213
2024 · €524,911-€36,698
Largest movements
Assets
- Tangible fixed assets -€19,301
down €19,301 (-20.0%), from €96,635 to €77,334
of which Land and buildings: -€19,125
- Receivables within one year -€17,397
down €17,397 (-4.1%), from €428,276 to €410,879
of which Other amounts receivable: -€25,254
Equity and liabilities
- Profit (loss) carried forward -€65,802
down €65,802, from €26,146 to -€39,656
- Trade debts +€28,647
up €28,647 (+23.8%), from €120,124 to €148,771
Income statement
- Write-downs +€45,253
up €45,253 (+75.5%), from -€59,920 to -€14,667
- Other operating charges +€31,807
new in 2025: €31,807
- Financial charges +€4,164
up €4,164 (+51.0%), from €8,165 to €12,329
- Gross operating margin -€1,420
down €1,420 (-11.8%), from -€12,062 to -€13,482
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.
Result 2024
€19,288
Gross operating margin
-€1,420
Depreciation
+€54
Write-downs
-€45,253
Other operating charges
-€31,807
Other operating items
-€2,500
Financial charges
-€4,164
Result 2025
-€65,802
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,911 | €488,213 | -€36,698 | -7.0% |
| Fixed assets | 21/28 | €96,635 | €77,334 | -€19,301 | -20.0% |
| Tangible fixed assets | 22/27 | €96,635 | €77,334 | -€19,301 | -20.0% |
| Land and buildings | 22 | €96,370 | €77,245 | -€19,125 | -19.8% |
| Furniture and vehicles | 24 | €265 | €90 | -€176 | -66.2% |
| Current assets | 29/58 | €428,276 | €410,879 | -€17,397 | -4.1% |
| Amounts receivable within one year | 40/41 | €428,276 | €410,879 | -€17,397 | -4.1% |
| Trade receivables | 40 | €84,282 | €92,139 | +€7,857 | +9.3% |
| Other amounts receivable | 41 | €343,994 | €318,740 | -€25,254 | -7.3% |
| Total equity and liabilities | 10/49 | €524,911 | €488,213 | -€36,698 | -7.0% |
| Equity | 10/15 | €381,669 | €315,867 | -€65,802 | -17.2% |
| Contributions | 10/11 | €85,523 | €85,523 | = | 0.0% |
| Capital | 10 | €85,523 | €85,523 | = | 0.0% |
| Issued capital | 100 | €85,523 | €85,523 | = | 0.0% |
| Reserves | 13 | €270,000 | €270,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €270,000 | €270,000 | = | 0.0% |
| Other | 1319 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,146 | -€39,656 | -€65,802 | |
| Amounts payable | 17/49 | €143,242 | €172,346 | +€29,104 | +20.3% |
| Amounts payable within one year | 42/48 | €143,242 | €172,346 | +€29,104 | +20.3% |
| Financial debts | 43 | €19,312 | €18,681 | -€632 | -3.3% |
| Credit institutions | 430/8 | €19,312 | €18,681 | -€632 | -3.3% |
| Trade debts | 44 | €120,124 | €148,771 | +€28,647 | +23.8% |
| Suppliers | 440/4 | €120,124 | €148,771 | +€28,647 | +23.8% |
| Taxes, remuneration and social security | 45 | €3,806 | €4,894 | +€1,089 | +28.6% |
| Taxes | 450/3 | €3,806 | €4,894 | +€1,089 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,355 | €19,301 | -€54 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€59,920 | -€14,667 | +€45,253 | +75.5% |
| Other operating charges | 640/8 | - | €31,807 | +€31,807 | |
| Non-recurring operating charges | 66A | €1,050 | €3,550 | +€2,500 | +238% |
| Gross operating margin | 9900 | -€12,062 | -€13,482 | -€1,420 | -11.8% |
| Operating profit (loss) | 9901 | €27,453 | -€53,473 | -€80,926 | |
| Financial charges | 65/66B | €8,165 | €12,329 | +€4,164 | +51.0% |
| Recurring financial charges | 65 | €8,165 | €12,329 | +€4,164 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €19,288 | -€65,802 | -€85,090 | |
| Profit (loss) for the period | 9904 | €19,288 | -€65,802 | -€85,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,288 | -€65,802 | -€85,090 |
Next steps
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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 4 November 2026 via checked.be.