GERO Foodservices: 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.
GERO Foodservices
Largest movements
- Receivables within one year +€28,674
up €28,674 (+88.3%), from €32,470 to €61,144
of which Other amounts receivable: +€26,904
- Cash -€4,784
down €4,784 (-99.7%), from €4,799 to €15
mainly Receivables within one year (-€28,674) and Short-term financial debts (-€8,053)
- Deferred charges and accrued income -€824
down €824 (-68.1%), from €1,209 to €385
- Profit (loss) carried forward +€31,192
up €31,192, from -€30,682 to €510
- Short-term financial debts -€8,053
down €8,053 (-80.7%), from €9,984 to €1,931
- Staff costs -€16,172
down €16,172 (-100%), from €16,172 to €0
- Gross operating margin -€7,259
down €7,259 (-17.5%), from €41,557 to €34,298
- Financial charges -€1,582
down €1,582 (-34.6%), from €4,578 to €2,996
of which Non-recurring financial charges: -€1,000
- Financial income +€726
up €726 (+46.7%), from €1,554 to €2,280
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 | €42,951 | €65,380 | +€22,428 | +52.2% |
| Fixed assets | 21/28 | €4,473 | €3,835 | -€638 | -14.3% |
| Tangible fixed assets | 22/27 | €4,473 | €3,835 | -€638 | -14.3% |
| Land and buildings | 22 | €3,267 | €2,759 | -€508 | -15.6% |
| Plant, machinery and equipment | 23 | €1,206 | €1,076 | -€130 | -10.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €38,478 | €61,545 | +€23,066 | +59.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €32,470 | €61,144 | +€28,674 | +88.3% |
| Trade receivables | 40 | €2,423 | €4,193 | +€1,770 | +73.0% |
| Other amounts receivable | 41 | €30,047 | €56,952 | +€26,904 | +89.5% |
| Cash at bank and in hand | 54/58 | €4,799 | €15 | -€4,784 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,209 | €385 | -€824 | -68.1% |
| Total equity and liabilities | 10/49 | €42,951 | €65,380 | +€22,428 | +52.2% |
| Equity | 10/15 | €3,440 | €34,633 | +€31,192 | +907% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,530 | €15,530 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,671 | €13,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,682 | €510 | +€31,192 | |
| Amounts payable | 17/49 | €39,511 | €30,747 | -€8,764 | -22.2% |
| Amounts payable within one year | 42/48 | €39,511 | €30,747 | -€8,764 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €9,984 | €1,931 | -€8,053 | -80.7% |
| Credit institutions | 430/8 | €9,984 | €1,931 | -€8,053 | -80.7% |
| Trade debts | 44 | €14,002 | €13,849 | -€153 | -1.1% |
| Suppliers | 440/4 | €14,002 | €13,849 | -€153 | -1.1% |
| Taxes, remuneration and social security | 45 | €15,525 | €14,968 | -€557 | -3.6% |
| Taxes | 450/3 | €15,525 | €14,968 | -€557 | -3.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €16,172 | €0 | -€16,172 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597 | €638 | +€41 | +6.8% |
| Other operating charges | 640/8 | €1,559 | €1,471 | -€88 | -5.6% |
| Non-recurring operating charges | 66A | €22,119 | €0 | -€22,119 | -100% |
| Gross operating margin | 9900 | €41,557 | €34,298 | -€7,259 | -17.5% |
| Operating profit (loss) | 9901 | €1,110 | €32,190 | +€31,080 | +2,801% |
| Financial income | 75/76B | €1,554 | €2,280 | +€726 | +46.7% |
| Recurring financial income | 75 | €1,554 | €2,280 | +€726 | +46.7% |
| Financial charges | 65/66B | €4,578 | €2,996 | -€1,582 | -34.6% |
| Recurring financial charges | 65 | €3,578 | €2,996 | -€582 | -16.3% |
| Non-recurring financial charges | 66B | €1,000 | €0 | -€1,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€1,914 | €31,474 | +€33,388 | |
| Income taxes | 67/77 | €150 | €282 | +€132 | +88.2% |
| Profit (loss) for the period | 9904 | -€2,064 | €31,192 | +€33,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,064 | €31,192 | +€33,256 |
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 30 October 2026 via checked.be.