GERLI JVZB: 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.
"GERLI JVZB"
Largest movements
- Receivables within one year -€64,144
down €64,144 (-19.7%), from €326,121 to €261,977
of which Other amounts receivable: -€64,144
- Cash +€44,572
up €44,572 (+1,806%), from €2,468 to €47,041
mainly Receivables within one year (+€64,144) and Trade debts (+€3,938)
- Receivables after one year +€19,593
new in 2024: €19,593
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€16,216
down €16,216, from €15,198 to -€1,018
- Financial income -€13,020
down €13,020 (-90.0%), from €14,469 to €1,449
- Gross operating margin -€531
down €531 (-14.8%), from -€3,589 to -€4,119
- Other operating charges +€320
up €320 (+43.3%), from €739 to €1,059
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €774,500 | €774,521 | +€21 | 0.0% |
| Fixed assets | 21/28 | €445,910 | €445,910 | = | 0.0% |
| Tangible fixed assets | 22/27 | €443,102 | €443,102 | = | 0.0% |
| Land and buildings | 22 | €443,102 | €443,102 | = | 0.0% |
| Financial fixed assets | 28 | €2,809 | €2,809 | = | 0.0% |
| Current assets | 29/58 | €328,589 | €328,611 | +€21 | 0.0% |
| Amounts receivable after more than one year | 29 | - | €19,593 | +€19,593 | |
| Other amounts receivable | 291 | - | €19,593 | +€19,593 | |
| Amounts receivable within one year | 40/41 | €326,121 | €261,977 | -€64,144 | -19.7% |
| Trade receivables | 40 | €282 | €282 | = | 0.0% |
| Other amounts receivable | 41 | €325,839 | €261,695 | -€64,144 | -19.7% |
| Cash at bank and in hand | 54/58 | €2,468 | €47,041 | +€44,572 | +1,806% |
| Total equity and liabilities | 10/49 | €774,500 | €774,521 | +€21 | 0.0% |
| Equity | 10/15 | €742,531 | €739,632 | -€2,899 | -0.4% |
| Contributions | 10/11 | €362,932 | €362,932 | = | 0.0% |
| Revaluation surpluses | 12 | €43,707 | €43,707 | = | 0.0% |
| Reserves | 13 | €332,289 | €332,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €63,075 | €63,075 | = | 0.0% |
| Reserves not available under the articles | 1311 | €63,075 | €63,075 | = | 0.0% |
| Distributable reserves | 133 | €269,214 | €269,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,603 | €704 | -€2,899 | -80.5% |
| Amounts payable | 17/49 | €31,969 | €34,889 | +€2,920 | +9.1% |
| Amounts payable within one year | 42/48 | €31,969 | €34,889 | +€2,920 | +9.1% |
| Trade debts | 44 | €1,257 | €5,196 | +€3,938 | +313% |
| Suppliers | 440/4 | €1,257 | €5,196 | +€3,938 | +313% |
| Taxes, remuneration and social security | 45 | €30,711 | €29,694 | -€1,018 | -3.3% |
| Taxes | 450/3 | €30,711 | €29,694 | -€1,018 | -3.3% |
| Other operating charges | 640/8 | €739 | €1,059 | +€320 | +43.3% |
| Gross operating margin | 9900 | -€3,589 | -€4,119 | -€531 | -14.8% |
| Operating profit (loss) | 9901 | -€4,328 | -€5,178 | -€850 | -19.6% |
| Financial income | 75/76B | €14,469 | €1,449 | -€13,020 | -90.0% |
| Recurring financial income | 75 | €14,469 | €1,449 | -€13,020 | -90.0% |
| Financial charges | 65/66B | €152 | €188 | +€35 | +23.2% |
| Recurring financial charges | 65 | €152 | €188 | +€35 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €9,989 | -€3,917 | -€13,906 | |
| Transfer from deferred taxes | 780 | €13,019 | - | -€13,019 | |
| Income taxes | 67/77 | €15,198 | -€1,018 | -€16,216 | |
| Profit (loss) for the period | 9904 | €7,811 | -€2,899 | -€10,709 | |
| Transfer from tax-exempt reserves | 789 | €30,994 | - | -€30,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,805 | -€2,899 | -€41,704 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.