Gerousse: 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.
Gerousse
Largest movements
- Cash +€4,181
up €4,181 (+373.0%), from €1,121 to €5,302
mainly Receivables within one year (+€3,629) and Tax, wage and social debts (+€3,211)
- Receivables within one year -€3,629
down €3,629 (-23.6%), from €15,369 to €11,740
- Profit (loss) carried forward -€4,031
down €4,031 (-50.7%), from €7,959 to €3,927
- Tax, wage and social debts +€3,211
up €3,211 (+73.8%), from €4,349 to €7,561
of which Remuneration and social security: +€4,508
- Trade debts +€1,054
up €1,054 (+89.2%), from €1,182 to €2,237
- Other debts +€317
new in 2025: €317
- Gross operating margin -€13,700
down €13,700, from €10,531 to -€3,169
- Taxes -€1,990
no longer reported in 2025 (was €1,990)
- Other operating charges +€210
up €210 (+36.1%), from €582 to €793
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 | €16,490 | €17,042 | +€552 | +3.3% |
| Current assets | 29/58 | €16,490 | €17,042 | +€552 | +3.3% |
| Amounts receivable within one year | 40/41 | €15,369 | €11,740 | -€3,629 | -23.6% |
| Trade receivables | 40 | €15,369 | €11,740 | -€3,629 | -23.6% |
| Cash at bank and in hand | 54/58 | €1,121 | €5,302 | +€4,181 | +373.0% |
| Total equity and liabilities | 10/49 | €16,490 | €17,042 | +€552 | +3.3% |
| Equity | 10/15 | €10,959 | €6,927 | -€4,031 | -36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,959 | €3,927 | -€4,031 | -50.7% |
| Amounts payable | 17/49 | €5,531 | €10,115 | +€4,583 | +82.9% |
| Amounts payable within one year | 42/48 | €5,531 | €10,115 | +€4,583 | +82.9% |
| Trade debts | 44 | €1,182 | €2,237 | +€1,054 | +89.2% |
| Suppliers | 440/4 | €1,182 | €2,237 | +€1,054 | +89.2% |
| Taxes, remuneration and social security | 45 | €4,349 | €7,561 | +€3,211 | +73.8% |
| Taxes | 450/3 | €4,349 | €3,053 | -€1,296 | -29.8% |
| Remuneration and social security | 454/9 | - | €4,508 | +€4,508 | |
| Other amounts payable | 47/48 | - | €317 | +€317 | |
| Other operating charges | 640/8 | €582 | €793 | +€210 | +36.1% |
| Gross operating margin | 9900 | €10,531 | -€3,169 | -€13,700 | |
| Operating profit (loss) | 9901 | €9,948 | -€3,962 | -€13,910 | |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €9,948 | -€4,031 | -€13,979 | |
| Income taxes | 67/77 | €1,990 | - | -€1,990 | |
| Profit (loss) for the period | 9904 | €7,959 | -€4,031 | -€11,990 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,959 | -€4,031 | -€11,990 |
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 12 October 2026 via checked.be.