Geris Consulting bv: 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.
Geris Consulting bv
Largest movements
- Cash +€42,315
up €42,315 (+63.6%), from €66,482 to €108,797
mainly Other debts (+€76,672) and Net result for the year (+€46,799)
- Receivables within one year +€25,821
up €25,821 (+115%), from €22,540 to €48,361
- Other debts +€76,672
up €76,672 (+181%), from €42,373 to €119,045
- Reserves -€20,201
down €20,201 (-52.8%), from €38,233 to €18,032
- Tax, wage and social debts +€11,744
up €11,744 (+2,697%), from €435 to €12,179
of which Taxes: +€9,559
- Accrued charges and deferred income -€2,828
no longer reported in 2025 (was €2,828)
- Gross operating margin +€13,165
up €13,165 (+24.4%), from €54,049 to €67,214
- Financial income -€3,349
down €3,349 (-99.9%), from €3,351 to €2
- Taxes +€1,102
up €1,102 (+8.7%), from €12,621 to €13,724
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.
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 | €93,080 | €158,227 | +€65,147 | +70.0% |
| Fixed assets | 21/28 | €2,638 | €1,070 | -€1,568 | -59.4% |
| Tangible fixed assets | 22/27 | €2,638 | €1,070 | -€1,568 | -59.4% |
| Furniture and vehicles | 24 | €1,523 | €955 | -€568 | -37.3% |
| Other tangible fixed assets | 26 | €1,115 | €115 | -€1,000 | -89.7% |
| Current assets | 29/58 | €90,443 | €157,157 | +€66,715 | +73.8% |
| Amounts receivable within one year | 40/41 | €22,540 | €48,361 | +€25,821 | +115% |
| Trade receivables | 40 | €22,540 | €48,361 | +€25,821 | +115% |
| Cash at bank and in hand | 54/58 | €66,482 | €108,797 | +€42,315 | +63.6% |
| Deferred charges and accrued income | 490/1 | €1,421 | - | -€1,421 | |
| Total equity and liabilities | 10/49 | €93,080 | €158,227 | +€65,147 | +70.0% |
| Equity | 10/15 | €46,233 | €26,032 | -€20,201 | -43.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €38,233 | €18,032 | -€20,201 | -52.8% |
| Distributable reserves | 133 | €38,233 | €18,032 | -€20,201 | -52.8% |
| Amounts payable | 17/49 | €46,847 | €132,195 | +€85,348 | +182% |
| Amounts payable within one year | 42/48 | €44,019 | €132,195 | +€88,176 | +200% |
| Trade debts | 44 | €1,210 | €971 | -€240 | -19.8% |
| Suppliers | 440/4 | €1,210 | €971 | -€240 | -19.8% |
| Taxes, remuneration and social security | 45 | €435 | €12,179 | +€11,744 | +2,697% |
| Taxes | 450/3 | €435 | €9,995 | +€9,559 | +2,196% |
| Remuneration and social security | 454/9 | - | €2,185 | +€2,185 | |
| Other amounts payable | 47/48 | €42,373 | €119,045 | +€76,672 | +181% |
| Accrued charges and deferred income | 492/3 | €2,828 | - | -€2,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,746 | €1,568 | -€179 | -10.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €54,049 | €67,214 | +€13,165 | +24.4% |
| Operating profit (loss) | 9901 | €51,916 | €65,247 | +€13,331 | +25.7% |
| Financial income | 75/76B | €3,351 | €2 | -€3,349 | -99.9% |
| Recurring financial income | 75 | €3,351 | €2 | -€3,349 | -99.9% |
| Financial charges | 65/66B | €4,412 | €4,726 | +€314 | +7.1% |
| Recurring financial charges | 65 | €4,412 | €4,726 | +€314 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €50,854 | €60,523 | +€9,668 | +19.0% |
| Income taxes | 67/77 | €12,621 | €13,724 | +€1,102 | +8.7% |
| Profit (loss) for the period | 9904 | €38,233 | €46,799 | +€8,566 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,233 | €46,799 | +€8,566 | +22.4% |
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 21 October 2026 via checked.be.