GERON Management & Consulting: what changed
GERON Management & Consulting
Largest movements
- Cash +€10,846
up €10,846 (+68.6%), from €15,807 to €26,653
mainly Net result for the year (+€38,844) and Receivables within one year (+€10,556)
- Receivables within one year -€10,556
down €10,556 (-62.3%), from €16,940 to €6,384
of which Trade receivables: -€10,609
- Tangible fixed assets -€7,580
down €7,580 (-36.6%), from €20,708 to €13,129
of which Furniture and vehicles: -€7,157
- Profit (loss) carried forward -€6,156
down €6,156 (-4.7%), from €131,873 to €125,717
- Tax, wage and social debts -€2,225
down €2,225 (-18.5%), from €12,027 to €9,803
of which Taxes: -€2,225
- Other debts +€1,642
up €1,642 (+59.9%), from €2,741 to €4,384
- Gross operating margin +€44,410
up €44,410 (+304%), from €14,594 to €59,004
- Taxes +€8,722
up €8,722 (+248%), from €3,522 to €12,245
- Financial income +€993
up €993, from €0 to €993
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,368 | €150,087 | -€7,281 | -4.6% |
| Fixed assets | 21/28 | €22,790 | €15,211 | -€7,580 | -33.3% |
| Tangible fixed assets | 22/27 | €20,708 | €13,129 | -€7,580 | -36.6% |
| Plant, machinery and equipment | 23 | €1,041 | €619 | -€423 | -40.6% |
| Furniture and vehicles | 24 | €19,667 | €12,510 | -€7,157 | -36.4% |
| Financial fixed assets | 28 | €2,082 | €2,082 | = | 0.0% |
| Current assets | 29/58 | €134,578 | €134,877 | +€299 | +0.2% |
| Amounts receivable within one year | 40/41 | €16,940 | €6,384 | -€10,556 | -62.3% |
| Trade receivables | 40 | €16,940 | €6,331 | -€10,609 | -62.6% |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,807 | €26,653 | +€10,846 | +68.6% |
| Deferred charges and accrued income | 490/1 | €1,831 | €1,839 | +€8 | +0.4% |
| Total equity and liabilities | 10/49 | €157,368 | €150,087 | -€7,281 | -4.6% |
| Equity | 10/15 | €136,873 | €130,717 | -€6,156 | -4.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,873 | €125,717 | -€6,156 | -4.7% |
| Amounts payable | 17/49 | €20,496 | €19,371 | -€1,125 | -5.5% |
| Amounts payable within one year | 42/48 | €20,496 | €19,371 | -€1,125 | -5.5% |
| Trade debts | 44 | €5,727 | €5,184 | -€543 | -9.5% |
| Suppliers | 440/4 | €5,727 | €5,184 | -€543 | -9.5% |
| Taxes, remuneration and social security | 45 | €12,027 | €9,803 | -€2,225 | -18.5% |
| Taxes | 450/3 | €12,027 | €9,803 | -€2,225 | -18.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,741 | €4,384 | +€1,642 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,683 | €7,580 | -€103 | -1.3% |
| Other operating charges | 640/8 | €731 | €1,140 | +€409 | +55.9% |
| Gross operating margin | 9900 | €14,594 | €59,004 | +€44,410 | +304% |
| Operating profit (loss) | 9901 | €6,181 | €50,285 | +€44,104 | +714% |
| Financial income | 75/76B | €0 | €993 | +€993 | |
| Recurring financial income | 75 | €0 | €993 | +€993 | |
| Financial charges | 65/66B | €154 | €188 | +€34 | +22.1% |
| Recurring financial charges | 65 | €154 | €188 | +€34 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €6,026 | €51,089 | +€45,063 | +748% |
| Income taxes | 67/77 | €3,522 | €12,245 | +€8,722 | +248% |
| Profit (loss) for the period | 9904 | €2,504 | €38,844 | +€36,340 | +1,451% |
| Profit (loss) for the period to be appropriated | 9905 | €2,504 | €38,844 | +€36,340 | +1,451% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.