GERIA & Co: 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.
GERIA & Co
Largest movements
- Receivables within one year +€29,827
up €29,827 (+49.6%), from €60,154 to €89,981
- Cash +€27,123
up €27,123 (+57.9%), from €46,807 to €73,930
mainly Net result for the year (+€58,647) and Tax, wage and social debts (+€20,842)
- Tangible fixed assets +€11,730
up €11,730 (+187.0%), from €6,272 to €18,002
- Reserves +€58,647
up €58,647 (+92.7%), from €63,270 to €121,917
- Tax, wage and social debts +€20,842
up €20,842 (+67.8%), from €30,755 to €51,596
- Other debts -€10,220
down €10,220 (-61.5%), from €16,606 to €6,386
- Other operating charges +€3,843
up €3,843 (+1091.4%), from €352 to €4,196
- Depreciation +€2,619
up €2,619 (+117.6%), from €2,228 to €4,847
- Taxes -€1,656
down €1,656 (-6.8%), from €24,380 to €22,724
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 | €113,291 | €182,247 | +€68,956 | +60.9% |
| Fixed assets | 21/28 | €6,272 | €18,002 | +€11,730 | +187.0% |
| Tangible fixed assets | 22/27 | €6,272 | €18,002 | +€11,730 | +187.0% |
| Furniture and vehicles | 24 | €6,272 | €18,002 | +€11,730 | +187.0% |
| Current assets | 29/58 | €107,019 | €164,245 | +€57,226 | +53.5% |
| Amounts receivable within one year | 40/41 | €60,154 | €89,981 | +€29,827 | +49.6% |
| Trade receivables | 40 | €60,154 | €89,981 | +€29,827 | +49.6% |
| Cash at bank and in hand | 54/58 | €46,807 | €73,930 | +€27,123 | +57.9% |
| Deferred charges and accrued income | 490/1 | €58 | €335 | +€277 | +478.7% |
| Total equity and liabilities | 10/49 | €113,291 | €182,247 | +€68,956 | +60.9% |
| Equity | 10/15 | €65,270 | €123,917 | +€58,647 | +89.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €63,270 | €121,917 | +€58,647 | +92.7% |
| Distributable reserves | 133 | €63,270 | €121,917 | +€58,647 | +92.7% |
| Amounts payable | 17/49 | €48,021 | €58,330 | +€10,309 | +21.5% |
| Amounts payable within one year | 42/48 | €48,021 | €58,330 | +€10,309 | +21.5% |
| Trade debts | 44 | €660 | €348 | -€312 | -47.3% |
| Suppliers | 440/4 | €660 | €348 | -€312 | -47.3% |
| Taxes, remuneration and social security | 45 | €30,755 | €51,596 | +€20,842 | +67.8% |
| Taxes | 450/3 | €30,755 | €51,596 | +€20,842 | +67.8% |
| Other amounts payable | 47/48 | €16,606 | €6,386 | -€10,220 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €4,847 | +€2,619 | +117.6% |
| Other operating charges | 640/8 | €352 | €4,196 | +€3,843 | +1091.4% |
| Gross operating margin | 9900 | €90,303 | €90,492 | +€189 | +0.2% |
| Operating profit (loss) | 9901 | €87,723 | €81,449 | -€6,273 | -7.2% |
| Financial charges | 65/66B | €73 | €78 | +€5 | +6.8% |
| Recurring financial charges | 65 | €73 | €78 | +€5 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €87,650 | €81,371 | -€6,278 | -7.2% |
| Income taxes | 67/77 | €24,380 | €22,724 | -€1,656 | -6.8% |
| Profit (loss) for the period | 9904 | €63,270 | €58,647 | -€4,623 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,270 | €58,647 | -€4,623 | -7.3% |
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 7 October 2026 via checked.be.