GEROOM: 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.
GEROOM
Largest movements
- Tangible fixed assets +€33,375
up €33,375 (+2762.8%), from €1,208 to €34,583
of which Furniture and vehicles: +€33,783
- Stocks and contracts +€16,150
up €16,150 (+63.6%), from €25,400 to €41,550
- Receivables within one year +€1,917
new in 2025: €1,917
of which Other amounts receivable: +€1,105
- Cash -€1,656
down €1,656 (-44.3%), from €3,738 to €2,082
mainly Investment in fixed assets (net) (-€34,063) and Stocks and contracts (-€16,150)
- Other debts +€50,389
up €50,389 (+130.7%), from €38,556 to €88,944
- Tax, wage and social debts -€1,594
down €1,594 (-65.5%), from €2,434 to €839
- Profit (loss) carried forward +€1,531
up €1,531 (+13.9%), from -€10,977 to -€9,446
- Gross operating margin +€4,057
up €4,057, from -€1,473 to €2,584
- Depreciation +€280
up €280 (+68.5%), from €408 to €688
- Financial charges -€197
down €197 (-51.9%), from €380 to €183
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 | €33,921 | €83,707 | +€49,786 | +146.8% |
| Fixed assets | 21/28 | €1,208 | €34,583 | +€33,375 | +2762.8% |
| Tangible fixed assets | 22/27 | €1,208 | €34,583 | +€33,375 | +2762.8% |
| Plant, machinery and equipment | 23 | €1,208 | €800 | -€408 | -33.8% |
| Furniture and vehicles | 24 | - | €33,783 | +€33,783 | |
| Current assets | 29/58 | €32,713 | €49,124 | +€16,411 | +50.2% |
| Stocks and contracts in progress | 3 | €25,400 | €41,550 | +€16,150 | +63.6% |
| Stocks | 30/36 | €25,400 | €41,550 | +€16,150 | +63.6% |
| Amounts receivable within one year | 40/41 | - | €1,917 | +€1,917 | |
| Trade receivables | 40 | - | €812 | +€812 | |
| Other amounts receivable | 41 | - | €1,105 | +€1,105 | |
| Cash at bank and in hand | 54/58 | €3,738 | €2,082 | -€1,656 | -44.3% |
| Deferred charges and accrued income | 490/1 | €3,575 | €3,575 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,921 | €83,707 | +€49,786 | +146.8% |
| Equity | 10/15 | -€7,977 | -€6,446 | +€1,531 | +19.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,977 | -€9,446 | +€1,531 | +13.9% |
| Amounts payable | 17/49 | €41,898 | €90,152 | +€48,255 | +115.2% |
| Amounts payable within one year | 42/48 | €41,898 | €90,152 | +€48,255 | +115.2% |
| Trade debts | 44 | €908 | €369 | -€540 | -59.4% |
| Suppliers | 440/4 | €908 | €369 | -€540 | -59.4% |
| Taxes, remuneration and social security | 45 | €2,434 | €839 | -€1,594 | -65.5% |
| Taxes | 450/3 | €2,434 | €839 | -€1,594 | -65.5% |
| Other amounts payable | 47/48 | €38,556 | €88,944 | +€50,389 | +130.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €688 | +€280 | +68.5% |
| Other operating charges | 640/8 | €193 | €182 | -€11 | -5.5% |
| Gross operating margin | 9900 | -€1,473 | €2,584 | +€4,057 | |
| Operating profit (loss) | 9901 | -€2,074 | €1,714 | +€3,788 | |
| Financial charges | 65/66B | €380 | €183 | -€197 | -51.9% |
| Recurring financial charges | 65 | €380 | €183 | -€197 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,454 | €1,531 | +€3,985 | |
| Profit (loss) for the period | 9904 | -€2,454 | €1,531 | +€3,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,454 | €1,531 | +€3,985 |
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 10 October 2026 via checked.be.