GERISCOR: 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.
GERISCOR
Largest movements
- Cash -€6,326
down €6,326 (-16.4%), from €38,676 to €32,349
mainly Trade debts (-€13,117) and Tax, wage and social debts (-€1,479)
- Receivables within one year -€3,825
down €3,825 (-1.7%), from €219,430 to €215,606
of which Other amounts receivable: -€3,022
- Trade debts -€13,117
down €13,117 (-87.8%), from €14,933 to €1,815
- Gross operating margin -€26,042
down €26,042, from €17,449 to -€8,593
- Staff costs -€9,223
no longer reported in 2025 (was €9,223)
- Taxes -€5,238
down €5,238 (-89.2%), from €5,874 to €636
- Financial charges -€1,985
down €1,985 (-85.7%), from €2,316 to €331
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 | €311,518 | €298,278 | -€13,241 | -4.3% |
| Fixed assets | 21/28 | €53,072 | €50,072 | -€3,000 | -5.7% |
| Intangible fixed assets | 21 | €50,072 | €50,072 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €258,446 | €248,206 | -€10,241 | -4.0% |
| Amounts receivable within one year | 40/41 | €219,430 | €215,606 | -€3,825 | -1.7% |
| Trade receivables | 40 | €803 | - | -€803 | |
| Other amounts receivable | 41 | €218,628 | €215,606 | -€3,022 | -1.4% |
| Cash at bank and in hand | 54/58 | €38,676 | €32,349 | -€6,326 | -16.4% |
| Deferred charges and accrued income | 490/1 | €340 | €251 | -€90 | -26.3% |
| Total equity and liabilities | 10/49 | €311,518 | €298,278 | -€13,241 | -4.3% |
| Equity | 10/15 | €288,573 | €289,861 | +€1,288 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €266,500 | €266,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €264,500 | €264,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,073 | €3,361 | +€1,288 | +62.1% |
| Amounts payable | 17/49 | €22,946 | €8,417 | -€14,528 | -63.3% |
| Amounts payable within one year | 42/48 | €22,921 | €8,325 | -€14,596 | -63.7% |
| Trade debts | 44 | €14,933 | €1,815 | -€13,117 | -87.8% |
| Suppliers | 440/4 | €14,933 | €1,815 | -€13,117 | -87.8% |
| Taxes, remuneration and social security | 45 | €7,989 | €6,510 | -€1,479 | -18.5% |
| Taxes | 450/3 | €5,874 | €6,510 | +€636 | +10.8% |
| Remuneration and social security | 454/9 | €2,115 | - | -€2,115 | |
| Accrued charges and deferred income | 492/3 | €25 | €92 | +€67 | +274.7% |
| Remuneration, social security and pensions | 62 | €9,223 | - | -€9,223 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,449 | -€8,593 | -€26,042 | |
| Operating profit (loss) | 9901 | €7,839 | -€8,993 | -€16,831 | |
| Financial income | 75/76B | €11,294 | €11,248 | -€45 | -0.4% |
| Recurring financial income | 75 | €11,294 | €11,248 | -€45 | -0.4% |
| Financial charges | 65/66B | €2,316 | €331 | -€1,985 | -85.7% |
| Recurring financial charges | 65 | €2,316 | €331 | -€1,985 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €16,816 | €1,924 | -€14,892 | -88.6% |
| Income taxes | 67/77 | €5,874 | €636 | -€5,238 | -89.2% |
| Profit (loss) for the period | 9904 | €10,942 | €1,288 | -€9,654 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,942 | €1,288 | -€9,654 | -88.2% |
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.