Gerisim: 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.
Gerisim
Largest movements
- Deferred charges and accrued income +€66,957
up €66,957 (+65.7%), from €101,848 to €168,805
- Cash +€61,656
up €61,656 (+40.4%), from €152,467 to €214,123
mainly Net result for the year (+€356,034) and Other debts (+€130,298)
- Other debts +€130,298
up €130,298 (+57.3%), from €227,558 to €357,856
- Gross operating margin +€173,957
up €173,957 (+57.8%), from €300,753 to €474,710
- Taxes +€41,537
up €41,537 (+58.3%), from €71,278 to €112,815
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 | €269,142 | €395,728 | +€126,586 | +47.0% |
| Fixed assets | 21/28 | €14,828 | €12,800 | -€2,028 | -13.7% |
| Tangible fixed assets | 22/27 | €14,828 | €12,800 | -€2,028 | -13.7% |
| Land and buildings | 22 | €14,828 | €11,322 | -€3,506 | -23.6% |
| Plant, machinery and equipment | 23 | - | €1,478 | +€1,478 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €254,314 | €382,928 | +€128,613 | +50.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €152,467 | €214,123 | +€61,656 | +40.4% |
| Deferred charges and accrued income | 490/1 | €101,848 | €168,805 | +€66,957 | +65.7% |
| Total equity and liabilities | 10/49 | €269,142 | €395,728 | +€126,586 | +47.0% |
| Equity | 10/15 | €6,000 | €6,000 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €263,142 | €389,728 | +€126,586 | +48.1% |
| Amounts payable within one year | 42/48 | €262,894 | €389,591 | +€126,697 | +48.2% |
| Trade debts | 44 | €858 | €820 | -€38 | -4.4% |
| Suppliers | 440/4 | €858 | €820 | -€38 | -4.4% |
| Taxes, remuneration and social security | 45 | €34,478 | €30,915 | -€3,563 | -10.3% |
| Taxes | 450/3 | €31,478 | €27,915 | -€3,563 | -11.3% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €227,558 | €357,856 | +€130,298 | +57.3% |
| Accrued charges and deferred income | 492/3 | €248 | €136 | -€111 | -44.9% |
| Non-recurring operating income | 76A | €2,150 | €0 | -€2,150 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €93 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,702 | €4,203 | +€1,502 | +55.6% |
| Other operating charges | 640/8 | €760 | €527 | -€232 | -30.6% |
| Gross operating margin | 9900 | €300,753 | €474,710 | +€173,957 | +57.8% |
| Operating profit (loss) | 9901 | €297,291 | €469,885 | +€172,595 | +58.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €928 | €1,039 | +€110 | +11.9% |
| Recurring financial charges | 65 | €928 | €1,039 | +€110 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €296,363 | €468,849 | +€172,487 | +58.2% |
| Income taxes | 67/77 | €71,278 | €112,815 | +€41,537 | +58.3% |
| Profit (loss) for the period | 9904 | €225,085 | €356,034 | +€130,950 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €225,085 | €356,034 | +€130,950 | +58.2% |
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 30 September 2026 via checked.be.