Gérousia: what changed
Two fiscal 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.
Gérousia
Largest movements
- Cash +€7,776
up €7,776 (+23.1%), from €33,655 to €41,431
mainly Tax, wage and social debts (+€12,798) and Receivables within one year (+€7,628)
- Receivables within one year -€7,628
down €7,628 (-25.0%), from €30,487 to €22,859
of which Other amounts receivable: -€6,953
- Tax, wage and social debts +€12,798
up €12,798 (+55.7%), from €22,957 to €35,755
- Trade debts -€8,964
down €8,964 (-29.8%), from €30,044 to €21,080
- Profit (loss) carried forward -€3,095
down €3,095 (-38.2%), from -€8,108 to -€11,203
- Gross operating margin -€263,923
no longer reported in 2025 (was €263,923)
- Services and other goods +€38,276
new in 2025: €38,276
- Goods and materials +€9,448
new in 2025: €9,448
- Staff costs +€6,486
up €6,486 (+2.4%), from €271,111 to €277,597
- Turnover -€4,292
down €4,292 (-20.2%), from €21,298 to €17,006
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 | €69,893 | €70,632 | +€739 | +1.1% |
| Current assets | 29/58 | €69,893 | €70,632 | +€739 | +1.1% |
| Amounts receivable within one year | 40/41 | €30,487 | €22,859 | -€7,628 | -25.0% |
| Trade receivables | 40 | €3,202 | €2,527 | -€675 | -21.1% |
| Other amounts receivable | 41 | €27,285 | €20,332 | -€6,953 | -25.5% |
| Cash at bank and in hand | 54/58 | €33,655 | €41,431 | +€7,776 | +23.1% |
| Deferred charges and accrued income | 490/1 | €5,751 | €6,342 | +€591 | +10.3% |
| Total equity and liabilities | 10/49 | €69,893 | €70,632 | +€739 | +1.1% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,108 | -€11,203 | -€3,095 | -38.2% |
| Amounts payable | 17/49 | €53,001 | - | -€53,001 | |
| Amounts payable within one year | 42/48 | €53,001 | €56,835 | +€3,834 | +7.2% |
| Trade debts | 44 | €30,044 | €21,080 | -€8,964 | -29.8% |
| Suppliers | 440/4 | €30,044 | €21,080 | -€8,964 | -29.8% |
| Taxes, remuneration and social security | 45 | €22,957 | €35,755 | +€12,798 | +55.7% |
| Remuneration and social security | 454/9 | €22,957 | €35,755 | +€12,798 | +55.7% |
| Operating income | 70/76A | - | €322,923 | +€322,923 | |
| Turnover | 70 | €21,298 | €17,006 | -€4,292 | -20.2% |
| Other operating income | 74 | - | €1,756 | +€1,756 | |
| Non-recurring operating income | 76A | - | €5,118 | +€5,118 | |
| Operating charges | 60/66A | - | €325,971 | +€325,971 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,174 | - | -€39,174 | |
| Goods for resale, raw materials and consumables | 60 | - | €9,448 | +€9,448 | |
| Services and other goods | 61 | - | €38,276 | +€38,276 | |
| Remuneration, social security and pensions | 62 | €271,111 | €277,597 | +€6,486 | +2.4% |
| Other operating charges | 640/8 | €845 | €650 | -€195 | -23.1% |
| Gross operating margin | 9900 | €263,923 | - | -€263,923 | |
| Operating profit (loss) | 9901 | -€8,033 | -€3,048 | +€4,985 | +62.1% |
| Recurring financial income | 75 | - | €0 | = | |
| Other financial income | 752/9 | - | €0 | = | |
| Financial charges | 65/66B | €75 | €47 | -€28 | -37.3% |
| Recurring financial charges | 65 | €75 | €47 | -€28 | -37.3% |
| Other financial charges | 652/9 | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | -€8,108 | -€3,095 | +€5,013 | +61.8% |
| Profit (loss) for the period | 9904 | -€8,108 | -€3,095 | +€5,013 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,108 | -€3,095 | +€5,013 | +61.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.