Geroma Consulting: 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.
Geroma Consulting
Largest movements
- Receivables within one year -€12,479
down €12,479 (-97.5%), from €12,792 to €314
of which Other amounts receivable: -€12,479
- Cash -€3,457
down €3,457 (-26.2%), from €13,169 to €9,713
mainly Net result for the year (-€17,630) and Other debts (-€1,000)
- Deferred charges and accrued income -€2,070
down €2,070 (-36.6%), from €5,663 to €3,593
- Tangible fixed assets -€761
down €761 (-26.8%), from €2,840 to €2,079
of which Furniture and vehicles: -€475
- Reserves -€17,630
down €17,630 (-55.6%), from €31,706 to €14,075
- Other debts -€1,000
down €1,000 (-26.4%), from €3,789 to €2,789
- Gross operating margin -€28,498
down €28,498, from €12,655 to -€15,843
- Taxes -€2,520
down €2,520 (-94.5%), from €2,668 to €147
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 | €54,525 | €35,758 | -€18,766 | -34.4% |
| Fixed assets | 21/28 | €2,900 | €2,139 | -€761 | -26.2% |
| Tangible fixed assets | 22/27 | €2,840 | €2,079 | -€761 | -26.8% |
| Plant, machinery and equipment | 23 | €2,201 | €1,914 | -€286 | -13.0% |
| Furniture and vehicles | 24 | €640 | €165 | -€475 | -74.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €51,624 | €33,619 | -€18,005 | -34.9% |
| Amounts receivable within one year | 40/41 | €12,792 | €314 | -€12,479 | -97.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,792 | €314 | -€12,479 | -97.5% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,169 | €9,713 | -€3,457 | -26.2% |
| Deferred charges and accrued income | 490/1 | €5,663 | €3,593 | -€2,070 | -36.6% |
| Total equity and liabilities | 10/49 | €54,525 | €35,758 | -€18,766 | -34.4% |
| Equity | 10/15 | €50,306 | €32,675 | -€17,630 | -35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,706 | €14,075 | -€17,630 | -55.6% |
| Distributable reserves | 133 | €31,706 | €14,075 | -€17,630 | -55.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €4,219 | €3,083 | -€1,136 | -26.9% |
| Amounts payable within one year | 42/48 | €3,832 | €3,083 | -€749 | -19.5% |
| Trade debts | 44 | €42 | €146 | +€104 | +245% |
| Suppliers | 440/4 | €42 | €146 | +€104 | +245% |
| Taxes, remuneration and social security | 45 | €0 | €147 | +€147 | |
| Taxes | 450/3 | €0 | €147 | +€147 | |
| Other amounts payable | 47/48 | €3,789 | €2,789 | -€1,000 | -26.4% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €761 | +€0 | 0.0% |
| Other operating charges | 640/8 | €578 | €614 | +€36 | +6.2% |
| Gross operating margin | 9900 | €12,655 | -€15,843 | -€28,498 | |
| Operating profit (loss) | 9901 | €11,316 | -€17,218 | -€28,534 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €221 | €264 | +€44 | +19.8% |
| Recurring financial charges | 65 | €221 | €264 | +€44 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €11,095 | -€17,483 | -€28,578 | |
| Income taxes | 67/77 | €2,668 | €147 | -€2,520 | -94.5% |
| Profit (loss) for the period | 9904 | €8,428 | -€17,630 | -€26,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,428 | -€17,630 | -€26,058 |
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 25 October 2026 via checked.be.