Geria C: 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.
Geria C
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€20,452
up €20,452 (+730%), from €2,801 to €23,253
- Tangible fixed assets +€17,233
new in 2025: €17,233
- Deferred charges and accrued income -€12,279
down €12,279 (-95.6%), from €12,843 to €564
- Cash +€4,683
up €4,683 (+7.7%), from €60,845 to €65,528
mainly Net result for the year (+€59,893) and Deferred charges and accrued income (+€12,279)
- Reserves +€59,893
up €59,893 (+80.9%), from €74,041 to €133,934
- Gross operating margin +€11,890
up €11,890 (+18.1%), from €65,648 to €77,538
- Taxes +€2,434
up €2,434 (+17.3%), from €14,036 to €16,470
- Depreciation +€1,267
new in 2025: €1,267
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 | €76,489 | €136,578 | +€60,089 | +78.6% |
| Fixed assets | 21/28 | - | €17,233 | +€17,233 | |
| Tangible fixed assets | 22/27 | - | €17,233 | +€17,233 | |
| Furniture and vehicles | 24 | - | €17,233 | +€17,233 | |
| Current assets | 29/58 | €76,489 | €119,345 | +€42,856 | +56.0% |
| Amounts receivable within one year | 40/41 | €2,801 | €23,253 | +€20,452 | +730% |
| Other amounts receivable | 41 | €2,801 | €23,253 | +€20,452 | +730% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €60,845 | €65,528 | +€4,683 | +7.7% |
| Deferred charges and accrued income | 490/1 | €12,843 | €564 | -€12,279 | -95.6% |
| Total equity and liabilities | 10/49 | €76,489 | €136,578 | +€60,089 | +78.6% |
| Equity | 10/15 | €74,141 | €134,034 | +€59,893 | +80.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €74,041 | €133,934 | +€59,893 | +80.9% |
| Distributable reserves | 133 | €74,041 | €133,934 | +€59,893 | +80.9% |
| Amounts payable | 17/49 | €2,348 | €2,544 | +€196 | +8.4% |
| Amounts payable within one year | 42/48 | €2,348 | €2,544 | +€196 | +8.4% |
| Trade debts | 44 | - | €290 | +€290 | |
| Suppliers | 440/4 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | €2,308 | €2,254 | -€54 | -2.3% |
| Taxes | 450/3 | €2,308 | €2,254 | -€54 | -2.3% |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,267 | +€1,267 | |
| Other operating charges | 640/8 | €93 | €350 | +€257 | +276% |
| Gross operating margin | 9900 | €65,648 | €77,538 | +€11,890 | +18.1% |
| Operating profit (loss) | 9901 | €65,555 | €75,921 | +€10,366 | +15.8% |
| Financial income | 75/76B | - | €564 | +€564 | |
| Recurring financial income | 75 | - | €564 | +€564 | |
| Financial charges | 65/66B | - | €123 | +€123 | |
| Recurring financial charges | 65 | - | €123 | +€123 | |
| Profit (loss) for the period before taxes | 9903 | €65,555 | €76,362 | +€10,808 | +16.5% |
| Income taxes | 67/77 | €14,036 | €16,470 | +€2,434 | +17.3% |
| Profit (loss) for the period | 9904 | €51,519 | €59,893 | +€8,374 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,519 | €59,893 | +€8,374 | +16.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.