Gerkadent: 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.
Gerkadent
Largest movements
- Cash +€77,690
up €77,690 (+67.7%), from €114,799 to €192,489
mainly Net result for the year (+€130,262) and Depreciation (+€79,141)
- Tangible fixed assets -€40,613
down €40,613 (-12.1%), from €334,855 to €294,242
of which Other tangible fixed assets: -€25,747
- Reserves +€130,262
up €130,262 (+99.8%), from €130,531 to €260,794
- Other debts -€60,427
down €60,427 (-23.5%), from €256,931 to €196,505
- Tax, wage and social debts -€28,715
down €28,715 (-60.8%), from €47,229 to €18,514
of which Taxes: -€24,575
- Trade debts -€7,534
down €7,534 (-36.4%), from €20,710 to €13,176
- Financial charges +€13,479
up €13,479 (+5521.0%), from €244 to €13,723
- Depreciation -€11,808
down €11,808 (-13.0%), from €90,949 to €79,141
- Gross operating margin -€9,808
down €9,808 (-3.2%), from €305,037 to €295,228
- Staff costs -€5,749
down €5,749 (-15.2%), from €37,785 to €32,036
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 | €460,402 | €494,075 | +€33,673 | +7.3% |
| Fixed assets | 21/28 | €334,855 | €294,242 | -€40,613 | -12.1% |
| Tangible fixed assets | 22/27 | €334,855 | €294,242 | -€40,613 | -12.1% |
| Land and buildings | 22 | €155,771 | €156,113 | +€342 | +0.2% |
| Plant, machinery and equipment | 23 | €62,013 | €48,356 | -€13,656 | -22.0% |
| Furniture and vehicles | 24 | €29,756 | €28,203 | -€1,552 | -5.2% |
| Other tangible fixed assets | 26 | €87,316 | €61,569 | -€25,747 | -29.5% |
| Current assets | 29/58 | €125,547 | €199,833 | +€74,286 | +59.2% |
| Cash at bank and in hand | 54/58 | €114,799 | €192,489 | +€77,690 | +67.7% |
| Deferred charges and accrued income | 490/1 | €10,748 | €7,344 | -€3,404 | -31.7% |
| Total equity and liabilities | 10/49 | €460,402 | €494,075 | +€33,673 | +7.3% |
| Equity | 10/15 | €135,531 | €265,794 | +€130,262 | +96.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €130,531 | €260,794 | +€130,262 | +99.8% |
| Distributable reserves | 133 | €130,531 | €260,794 | +€130,262 | +99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €324,871 | €228,282 | -€96,589 | -29.7% |
| Amounts payable within one year | 42/48 | €324,871 | €228,195 | -€96,676 | -29.8% |
| Trade debts | 44 | €20,710 | €13,176 | -€7,534 | -36.4% |
| Suppliers | 440/4 | €20,710 | €13,176 | -€7,534 | -36.4% |
| Taxes, remuneration and social security | 45 | €47,229 | €18,514 | -€28,715 | -60.8% |
| Taxes | 450/3 | €41,038 | €16,463 | -€24,575 | -59.9% |
| Remuneration and social security | 454/9 | €6,191 | €2,051 | -€4,141 | -66.9% |
| Other amounts payable | 47/48 | €256,931 | €196,505 | -€60,427 | -23.5% |
| Accrued charges and deferred income | 492/3 | - | €87 | +€87 | |
| Remuneration, social security and pensions | 62 | €37,785 | €32,036 | -€5,749 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,949 | €79,141 | -€11,808 | -13.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €208 | +€208 | |
| Other operating charges | 640/8 | €1,472 | €335 | -€1,137 | -77.2% |
| Gross operating margin | 9900 | €305,037 | €295,228 | -€9,808 | -3.2% |
| Operating profit (loss) | 9901 | €174,830 | €183,509 | +€8,678 | +5.0% |
| Financial income | 75/76B | €34 | €28 | -€7 | -19.4% |
| Recurring financial income | 75 | €34 | €28 | -€7 | -19.4% |
| Financial charges | 65/66B | €244 | €13,723 | +€13,479 | +5521.0% |
| Recurring financial charges | 65 | €244 | €13,723 | +€13,479 | +5521.0% |
| Profit (loss) for the period before taxes | 9903 | €174,620 | €169,813 | -€4,807 | -2.8% |
| Income taxes | 67/77 | €39,089 | €39,551 | +€462 | +1.2% |
| Profit (loss) for the period | 9904 | €135,531 | €130,262 | -€5,269 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €135,531 | €130,262 | -€5,269 | -3.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.